ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 25, 2019 No. 177

About introduction of amendments to the order of the Ministry of Finance of Ukraine of October 2, 2015 No. 859

According to the Laws of Ukraine of July 10, 2018 "About introduction of amendments to the Tax Code of Ukraine and some laws of Ukraine concerning stimulation of creation and activities of family farms", of September 6, 2018 No. 2530-VIII "About modification of the Customs code of Ukraine and some other laws of Ukraine concerning implementation of the mechanism of "single window" and optimization of implementation of control procedures when moving goods through customs border of Ukraine", of November 23, 2018 No. 2628-VIII "About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning improvement of administration and review of rates of some taxes and fees" and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER to No. 2497-VIII:

1. Make changes in:

the form of the tax declaration of property condition and the income approved by the order of the Ministry of Finance of Ukraine of October 2, 2015 No. 859, registered in the Ministry of Justice of Ukraine on October 26, 2015 for No. 1298/27743 (in edition of the order of the Ministry of Finance of Ukraine of June 06, 2017 No. 556), having been reworded as follows it which is applied;

The instruction concerning filling of the tax declaration about property condition and the income approved by the order of the Ministry of Finance of Ukraine of October 2, 2015 No. 859, registered in the Ministry of Justice of Ukraine on October 26, 2015 for No. 1298/27743 (in edition of the order of the Ministry of Finance of Ukraine of June 06, 2017 No. 556, with changes), having been reworded as follows it which is applied.

2. In accordance with the established procedure to provide to department of tax policy:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of, its official publication following behind day.

4. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine Vlasov A. S.

Approved by the Order of the Ministry of Finance of Ukraine of October 2, 2015 No. 859

(in edition of the Order of the Ministry of Finance of Ukraine of April 25, 2019 No. 177)

The tax declaration about property condition and the income

See. The tax declaration about property condition and the income (44Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of October 2, 2015 No. 859

(in edition of the Order of the Ministry of Finance of Ukraine of April 25, 2019 No. 177)

The instruction for filling of the tax declaration about property condition and the income

I. General provisions

1. This Instruction is developed according to Item 179.9 of Article 179 of the Section IV of the Tax code of Ukraine (further - the Code).

2. Submission of the tax declaration about property condition and the income (further - the declaration) is provided by the Constitution of Ukraine, the Code.

3. Physical person taxpayer (physical resident person, gaining income as from source of their origin in Ukraine, and the foreign income; physical nonresident person who gains income from source of their origin in Ukraine) submits the declaration for the accounting (tax) period to the terms established by the Code in monitoring body to the tax address (the residence of physical person on which it is accepted on accounting as the taxpayer in monitoring body).

4. The declaration moves in monitoring body one of such methods at choice of the taxpayer:

1) personally the taxpayer or person authorized on it;

2) goes by mail with the assurance of receipt and with the inventory of investment;

3) electronically taking into account requirements of the legislation concerning documentation of management activity.

5. Declarations according to Item 49.18 of Article 49 of Chapter 2 of the Section II of the Code move for the accounting (tax) period equal:

1) to calendar year for taxpayers on the income of physical persons - till May 01 of year which comes for reporting, except the cases provided by the Section IV of the Code;

2) to calendar year for taxpayers on the income of physical persons - entrepreneurs - within 40 calendar days coming behind the last calendar day of accounting (tax) year;

3) to calendar quarter - within 40 calendar days coming behind the last calendar day of reporting (tax) quarter.

If the last day of term of submission of the declaration is the share of day off or holiday, the operational (bank) day coming behind day off or in the holiday is considered last afternoon of term.

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