The luck ends with the last month of campaign of declaring of income received in 2016
ODP Lutsk Experts of the Department DFS in Volyn region invite the citizens – applicants and self-employed persons to make Declaration and to define the obligations of personal income tax and military tax for the reporting year 2016. Note that citizens and persons who carry out independent professional activity, submit a Declaration of property status and income – and 01 may of the year following the reporting one. Last day of submission of the Declaration for the year 2016 – 03 may 2017ðîêó. 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. We remind you 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". The obligation of submission of declarations from taxpayers arises: when you receive the 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; - if you receive foreign income; - 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 the TCU; 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. The Department of the Lutsk LIGHTS This was reported in Lutsk city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
