ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 2, 2015 No. 859

About approval of form of the tax declaration of property condition and the income and the Instruction for filling of the tax declaration about property condition and the income

According to Item 179.9 of Article 179 of the Section IV of the Tax code of Ukraine 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:

1. Approve enclosed:

form of the tax declaration of property condition and income;

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

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of December 11, 2013 No. 793 "About approval of form of the tax declaration of property condition and the income and the Instruction for filling of the tax declaration about property condition and the income", registered in the Ministry of Justice of Ukraine on December 24, 2013 at No. 2179/24711.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.) to provide in accordance with the established procedure:

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

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

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

The tax declaration about property condition and the income 

See. The tax declaration about property condition and the income (1.77Mb In original language)

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

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 "About collection and accounting of single fee on obligatory national social insurance" (further - the Law) and determines the procedure, form and the tax deadlines 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 farms, persons who take part 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;

state register - 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 the 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 which chose simplified taxation system;

persons performing independent professional activity - persons performing 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 which are subject to insurance on other bases;

persons participating 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.

4. The physical person - the taxpayer (the physical person - the resident gaining income as from source of their origin in Ukraine, and the foreign income; the physical person - the nonresident which 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 (to which it it is registered as the taxpayer in monitoring body). Payers of single fee give calculation about charge of single fee as a part of the declaration in the cases determined by the Law in the terms and procedure established by the Code.

5. The declaration moves in monitoring body one of the following methods at the 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 means of electronic communication with observance of requirements of the Section II of the Code.

6. Declarations move for the accounting (tax) period equal:

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

2) to calendar month - within 20 calendar days coming behind the last calendar day of calendar month in which state registration of the termination of business activity is carried out or, in which the petition for dissolution in case of the termination of independent professional activity is submitted, or in which the application for removal from accounting of the payer of single fee in case of secession of members of farm is submitted;

3) to calendar month - from 01 dates of approval of increase or reduction of the obligation on single fee by results of the carried-out documentary inspection or month of submission of the declaration for award of pension or month of submission of the declaration in which the duration of the agreement about voluntary participation in system of obligatory national social insurance or month of submission of the declaration in case of representation according to Item 179.3 of Article 179 of the Section IV of the Code expired by taxpayers - the residents who are going abroad on the permanent residence;

4) to calendar year for taxpayers on the income of the physical persons declaring the right to the tax allowance - till December 31 of the year following for reporting.

If the last day of submission due date of the declaration is the share of day off or holiday, the operational (bank) day following day off or in the holiday except the cases provided by the Section IV of the Code is considered last afternoon of term.

7. In case of sending the declaration by mail the taxpayer shall perform such departure to the address of the relevant monitoring body in terms, stipulated in Item 49.5 Articles 49 of Chapter 2 of the Section II of the Code.

8. The taxpayer has the right to appeal to the relevant monitoring body to provide advice concerning filling of its declaration, and the monitoring body shall provide free services in such address.

9. FL - the entrepreneurs and persons performing independent professional activity submit the annual declaration in which, except entrepreneurial incomes, other income from sources of their origin in Ukraine and the foreign income shall be specified.

Such calculation moves only once for one accounting period.

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