Chernivtsi: taxed As income of the nanny?
As defined by the provisions of the Tax code, a taxpayer that receives income from a person who is not a tax agent, and foreign income shall include the amount of such income in total annual taxable income and submit tax Declaration by results of the reporting tax year and pay tax on such income. A person who is not a tax agent, is considered a non-resident or a natural person who does not have the status of a business entity or non-entity, registered in the state tax service as a person performing independent professional activity. Thus, citizens who received in the year income not from tax agents are required before may 1 of the year which comes for reporting, submit the tax return in which to display the amount of earned income, the amount paid in the year of tax and tax liability. The amount of tax liability specified in tax returns, paid by citizens independently before August 1 of the year following the reporting year. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/