The head of Horodotsk DPI Roman Myskiv commented on the list of persons obliged to submit a tax declaration on property and income in 2023. So, here we are talking about citizens who during 2022 received:
– incomes not from tax agents, i.e., from other natural persons who are not registered as self-employed persons (are not sole proprietorships or persons engaged in independent professional activity) – for example, these are incomes received from renting out one’s own movable or immovable property property, from the sale of own property, from the provision of paid services of a tutor, governess, cleaner, etc
– incomes that were not subject to taxation upon payment, but which are not exempt from taxation;
– foreign income;
– inheritance or gifts from persons who are not family members of the first and second degree of kinship;
– and in other cases provided by law.