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Income obtained by a migrant worker, a resident, and derived from sources outside Ukraine shall be included to the total annual taxable income, other than income not subject to taxation in Ukraine in accordance with the provisions of this Code or the international treaty approved by the Verkhovna Rada of Ukraine. (paragraph 13.3 of Article 13 of the Tax Code of Ukraine).

For example, if a citizen of Ukraine is a tax resident of Poland, then wages and other similar remuneration obtained in connection with employment in Poland are taxed only in that state (Article 15 of the Convention between Government of Ukraine and Government of the Republic of Poland on Avoidance of Double Taxation with respect to taxes on income and estate and prevention of fiscal evasion).

It is obligatory to submit an annual tax declaration, and it is necessary to declare property status and income as a result of the reporting tax year in it.

If a migrant worker is a tax resident of Ukraine, he is obliged to pay to the budget personal income tax on all income obtained at a rate of 18% and military tax at a rate of 1.5% of income (Articles 16ˡ, 162, 167 TCU).

A migrant worker may reduce the amount of tax by the amount of taxes paid abroad, in the presence of a valid agreement on avoidance of double taxation between Ukraine and the relevant foreign state (paragraph 170.11.2 of Article 170 of the TCU).

As a result of such an offset, a person may be effectively exempt from paying tax if the amount of foreign tax exceeds the amount of tax in Ukraine.

To obtain the right to credit taxes and fees paid outside Ukraine, the taxpayer must obtain a certificate of the amount of tax and duty paid, as well as the base and/or object of taxation from the authorized state body of a foreign country. This certificate is subject to legalization in the relevant country, the relevant foreign diplomatic mission of Ukraine, unless otherwise provided by current international treaties of Ukraine (paragraph 13.5 of Article 13 of the TCU).

The amount of such reduction must be indicated in the annual tax declaration (paragraph 170.11.2 of Article 170 of the TCU).

DEADLINES FOR SUBMISSION OF TAX DECLARATION ON PROPERTY STATUS AND INCOME IN 2021

April 30, 2021 - for citizens who are required to submit a declaration (by May 1 of the year following the reporting year).

December 31, 2021 - for citizens who are entitled to a tax rebate (until December 31 (inclusive) of the next tax year).

No later than 60 calendar days prior to departure - for taxpayers, residents, traveling abroad for permanent residence.

If the last day of the deadline for submission of the tax declaration falls on a weekend or holiday, the last day of the period is considered to be operating (bank) day following such weekend or holiday (paragraph 49.20 of Article 49 of the TCU).

In the absence of supporting documents on the amount of the income obtained from foreign sources and the amount of tax paid by him in a foreign jurisdiction, executed in accordance with Art. 13 TCU, then in accordance with p. 170.11.2 p. 170.11 Art. 170 of the TCU, such a payer is obliged to submit an application for postponement of the deadline for filing the declaration until December 31 of the year following the reporting year to the supervisory authority at his tax address.

WAYS OF SUBMITTING A TAX DECLARATION ON PROPERTY STATUS AND INCOME

In accordance with paragraph 49.3 of Art. 49 of the Tax Code of Ukraine, the tax declaration on property status and income is submitted by taxpayers at the place of their tax address in one of the following ways (optional):

-  in person or by an authorised person;

- sent by mail, with return receipt requested and a list of enclosures

The taxpayer is obliged to make such a shipment no later than five days before the deadline for submitting a tax declaration.

- by means of electronic communications in electronic form in compliance with the requirements of the laws on electronic document management.

The taxpayer is obliged to make such a shipment no later than the end of the last hour of the day when such deadline expires.

We remind you! When sending a declaration by electronic means, citizens can use the electronic service in the ‘Electronic Cabinet’, which provides partial automatic filling of the declaration on the basis of payer's credentials, information on accrued (paid) income available in the State Register of Individual Taxpayers  and information in respect of immovable (movable) property.

LIABILITY

Failure to submit or late submission of tax declarations on property status and income entails a penalty of 170 UAH, for each such failure or delay in performance (paragraph 120.1 of Article 120 of the TCU). The same actions committed by the taxpayer to whom penalty for the same violation has been applied during a year — entail a penalty of 1,020 UAH.

In addition, in accordance with the requirements of Article 164-1 of the Code of Ukraine on Administrative Offenses, failure to submit or late submission of declarations of income or inclusion of distorted data in the declarations by citizens, entails administrative liability, which provides for a fine of three to eight tax-free minimum incomes (from 51 UAH to 136 UAH).

For the same actions committed by a person who during the year was subjected to an administrative penalty for the same violation — a fine of five to eight tax-free minimum incomes (from 85 UAH to 136 UAH)

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