In the Ternopil region from January 1, launched a Declaration campaign – 2017
From the beginning of 2017 kicked off the campaign of declaring by citizens of incomes received during 2016. At the option of the taxpayer's returns are filed at the place of their tax address in person or a duly authorized person; by mail or by electronic means. Please note that mailed documents must be send with the notification of the receipt and a list of attachment not later than five days prior to the deadline. If the Declaration is submitted in electronic form with observance of the conditions for registration of electronic signature, then send it by the end of the last hour of the deadline. If necessary, taxpayers will be able to get free advice and help filling out the tax Declaration of property status and income. Forms of declarations are provided to taxpayers free of charge. The deadlines for the submission of the Declaration: for citizens and others to carry out independent professional activity, – until 01 may of the year following the reporting year. Last day of submission of the Declaration for the year 2016 – 03.05.2017; for entrepreneurs (except those who have chosen simplified taxation system) – within 40 calendar days coming behind the last calendar day of the reporting (tax) quarter (year). Last day of submission of the Declaration for the year 2016 – 09.02.2017; Also note that from 1 January 2017, introduces a new form of Declaration, which was approved by the Ministry of Finance of Ukraine from September 15, 2016 No. 821 "About modification of the order of the Ministry of Finance of Ukraine dated October 02, 2015 ¹859". We remind that the obligation of submission of declarations from taxpayers arises: of income not from tax agents (that is, from other individuals who are not registered as self-employed persons). Such income includes in particular income from the rental of movable or immovable property of other individuals; inheritance or receiving a gift of property from family members first-degree relatives, and the like; upon receipt from the tax agent of incomes which are not subject to taxation in the payment, but not exempt from taxation. Such income includes, in particular, operations with investment assets; when you receive foreign income; and in other cases stipulated by the legislation, in particular, when obtaining ownership of the property by the court. The duty of the payer of the tax Declaration is completed and the tax return is not filed if the taxpayer received income only: from tax agents who are not included to the total monthly (annual) taxable income; exclusively from tax agents regardless of the kind and amount of accrued (paid, provided) income, except as expressly provided in section IV of GCC. from the sale (exchange) property, grant, upon notary certification of contracts on which tax was paid under section IV of GCC. as objects of inheritance, which is taxed at a zero tax rate and/or with which the tax paid in accordance with paragraph 174.3 of article 174 of the TCU. This was reported in the Ternopil regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
