ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 17, 2020 No. 783

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

According to Item 14, to the subitem 5 of Item 98 of the Section I of the Law of Ukraine of January 16, 2020 No. 466-IX "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of administration of taxes, elimination of technical and logical not coordinations in the tax legislation", to the paragraph to the fourth Item 2 of the Section I of the Law of Ukraine of September 19, 2019 No. 115-IX "About introduction of amendments to the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" concerning submission of the single reporting under single fee on obligatory national social insurance and income tax", 5, of the 6th Section I of the Law of Ukraine of September 19, 2019 No. 116-IX "About introduction of amendments to the Tax Code of Ukraine concerning submission of the single reporting under single fee on obligatory national social insurance and to income tax" and to 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 Items:

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 02, 2015 No. 859 (of April 25, 2019 No. 177) registered in the Ministry of Justice of Ukraine on October 26, 2015 for No. 1298/27743, having been reworded as follows it which is applied edition of the order of the Ministry of Finance of Ukraine;

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 02, 2015 No. 859 (of April 25, 2019 No. 177) registered in the Ministry of Justice of Ukraine on October 26, 2015 for No. 1298/27743, having been reworded as follows it which is applied edition of the order of the Ministry of Finance of Ukraine.

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 since January 1, 2021, but not earlier than day of its official publication.

4. Determine that the tax declaration about property condition and the income in edition of this order moves since January 01, 2022.

5. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine Lyubchenko A. N.

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 December 17, 2020 No. 783)

The tax declaration about property condition and the income

See. The tax declaration about property condition and the income (1.58Mb 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 December 17, 2020 No. 783)

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) and item 4 of part two of article 6 of the Law of Ukraine of July 08, 2010 No. 2464 "About collection and accounting of single fee on obligatory national social insurance" (further - the Law) and determines the procedure, form and terms of submission of the tax declaration about property condition and the income (further - the declaration) containing in the structure in the form of appendices of the data on the amounts of the assessed single contribution of physical persons - entrepreneurs (except persons who chose simplified taxation system), persons performing independent professional activity, members of the farms, persons participating in voluntary insurance, and also increase or reduction of the amounts of obligations on single fee by results of the carried-out documentary inspection.

2. In this Instruction terms and reducings are used in the values determined by the Code and the Law:

the responsible person of monitoring body - the employee of monitoring body which according to the job responsibilities accepts and performs check of filling of the tax declaration according to article 49 of the Code and is responsible for reliability of the entered data from paper;

single fee on obligatory national social insurance (further - single fee) - the consolidated insurance premium which collection is performed in system of obligatory national social insurance without fail and on regular basis for the purpose of ensuring protection in cases, stipulated by the legislation, the rights of insured persons to receipt of insurance payments (services) in the operating types of obligatory national social insurance;

the state register - the state register of obligatory national social insurance;

the register of insurers - the automated bank of data created for accounting of payers of single fee - insurers;

the register of insured persons - the automated bank of data created for conducting single accounting of physical persons which are subject to obligatory national social insurance according to the Law;

payers of single fee are the payers specified in Items 4, of 5, to 5-1 part one of article 4 of the Law to whom obligations are assigned to charge, estimate and pay single fee;

insured person - physical person which according to the legislation is subject to obligatory national social insurance and pays (paid) and/or for which it is paid the single fee (was paid) in the procedure established by the law;

FL - entrepreneurs - physical persons entrepreneurs, except persons who chose simplified taxation system;

persons performing independent professional activity - persons who perform independent professional activity, namely: scientific, literary, artistic, art, educational or teaching, and also medical, legal practice, including lawyer, notarial activities, or the faces performing religious (missionary) activities, other similar activities also gain income from these activities;

members of farm are the citizens determined by article 3 of the Law of Ukraine "About farm" if they do not treat persons who are subject to insurance on other bases;

persons who take part in voluntary insurance - persons specified in part one of article 10 of the Law;

3. Submission of the declaration is provided by the Constitution of Ukraine, the Code and the Law.

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