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Ukraine : Approved a new form of declaration of property and income and Instruction on its completion.

The General Directorate of the State Fiscal Service in Ivano-Frankivsk Oblast informs that by the order of the Ministry of Finance of Ukraine dated April 25, 2019 No. 177 On amendments to the order of the Ministry of Finance of Ukraine dated October 2, 2015, No. 859 (registered at the Ministry of Justice on 04.07.2019 by No. 728/33699) approved a new form of property tax and income tax declaration and Instruction on its completion.

In particular, the new form of declaration provides for persons entitled to a tax rebate, in line 8 "Payer category" a separate mark "a person claiming a tax rebate", as well as the procedure for calculating the amount of tax, which reduces tax liabilities. individual income tax deduction in connection with the use of the right to a tax rebate, in a separate annex F3.

Separate lines are also entered in the form of a tax return to reflect the amount of remuneration and other payments accrued (paid) to the taxpayer in accordance with the terms of the civil contract by the natural taxpayers of 4 groups of taxpayers who operate exclusively within the framework of the farm.2 - line , To reflect the income for renting out to individuals (sublease, emphysevis) of land, paid by such tax agent to the appropriate budget at the location of such objects on rents (sublease, emphysevis) - line "10.4.1" and to reflect the tax (military levy) on such income line "17".

The order of the Ministry of Finance of Ukraine No. 177 dated 25.04.2019 will enter into force on the day following its official publication.

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Publication:Mena Report
Geographic Code:4EXUR
Date:Aug 9, 2019
Words:284
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