ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 6, 2017 No. 556

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

According to the Law of Ukraine of December 21, 2016 "About introduction of amendments to the Tax Code of Ukraine concerning improvement of the investment climate in 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 to No. 1797-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 at No. 1298/27743 (in edition of the order of the Ministry of Finance of Ukraine of September 15, 2016 No. 821), having been reworded as follows it which is applied;

The instruction for 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 at No. 1298/27743 (in edition of the order of the Ministry of Finance of Ukraine of September 15, 2016 No. 821), having been reworded as follows it which is applied.

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

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

promulgation of this order.

3. This order becomes effective since December 31, 2017.

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 M. V Is sold.

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 June 6, 2017 No. 556)

The tax declaration about property condition and the income

See. The tax declaration about property condition and the income (38Kb 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 June 6, 2017 No. 556)

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 - the taxpayer (the physical resident person gaining income as from source of their origin in Ukraine, and the foreign income; the physical nonresident person gaining 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 place of residence of physical person at which it is registered as the taxpayer in monitoring body).

4. The declaration moves in monitoring body one of such 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) means of electronic communication electronically with observance of requirements of the laws of rather electronic document management and the digital signature.

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 the year following for reporting except the cases provided by the Section IV of the Code;

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

3) to calendar quarter - within 40 calendar days following 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, then the operational (bank) day following day off or in the holiday is considered last afternoon of term.

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

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

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