- separate incomes, from which income tax on natural persons was not withheld in the calculation and payment during the year 2017;
- income from natural persons who do not have the status of tax agents (for example, income from the provision of real estate for rent to a natural person who is not a subject of business activity);
- foreign incomes;
- other incomes, which declaration is provided by the current legislation.
Campaign “Declaration of incomes of citizens – 2018” Has Started
As the main office of the SFS in Kyiv reports, from January 1, 2018, the campaign of declaring incomes of citizens, received during 2017, has started which will last until May 1, 2018.
We would like to note that the citizens are obliged to submit an annual Declaration on Property and Income in case if they received in 2017: