The tax service in the Kirovograd region has published an explanation on when an individual is exempt from the mandatory filing of an income declaration. The Judicial-legal newspaper writes about this with reference to the regulatory authorities..

It is indicated that, in accordance with. 179. 1 TCU, the taxpayer is required to submit an annual declaration of property status and income. However,. 179. 2 of the Tax Code of Ukraine, the obligation of a taxpayer to file a tax return is considered fulfilled and a tax return is not filed if such a taxpayer received income:.

from withholding agents who, under this section, are not included in the total monthly (annual) taxable income;

exclusively from tax agents, regardless of the type and amount of accrued (paid, provided) income, except as expressly provided for by this section;

from transactions of sale (exchange) of property, donation, income from which is not taxed, or is taxed at a zero rate, or from which tax was paid upon notarization of contracts;

in the form of objects of inheritance, which in accordance with this section are taxed at a zero rate of tax or on which tax has been paid in accordance with paragraph. 174. 3 NKU.

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Recall that in September, compared with February, the average salary in Ukraine fell by UAH 745.7. The minimum level was in April - UAH 12,081.96. At the same time, according to the official forecast of the government, inflation in 2022 will be 29.3%.