Those who got in 2019 foreign income, must file an annual tax return indicating the income and property status. Provided for in article 170 of the Tax code.
This informs the Main Directorate of the State tax service in Kiev.
Foreign income in the total income of a citizen for the year and are subject to personal income tax (18 %) and military training (of 1.5 %).
If the norms of international treaties, the payer is able to reduce the amount of the annual tax liability on the amount paid abroad taxes, it determines the rate of decrease in the tax return for the year.
In reducing the annual tax liability is not included in taxes on capital gains and property, and mail, for sale. Also not happening at the expense of other indirect taxes (income or individual under the laws of foreign countries).
To be eligible for admission paid abroad taxes, the payer is required to take a government Agency of the country where the profit is purchased, a certificate stating the amount of tax paid, the base and/or of the object of taxation. This document shall be legalized in the appropriate state and the Embassy of Ukraine in it.
Tax Declaration of property and income may be submitted via mail (with return receipt) or “Electronic Cabinet” (using digital signatures) and in the Center of service of taxpayers at the place of registration.