In this article the explanation about terms of submission of the declaration of the income of individuals for 2007 in the State Tax Administration is given.
The annual declaration on a property condition and doxodax (further – the Declaration) according to item 18.1 of the Law No. 889 is represented the taxpayer, which:
• it is obliged to represent it according to standards of the specified Law or other laws;
• has the right of it to present for receiving the nalogoyovy credit (further – the Tax Code) and personal income tax return.
The taxpayers receiving the income exclusively from tax agents (i.e. from this income of the personal income tax the budget was withheld and transferred into) and which not pretenduyut on personal income tax return, aren’t obliged to represent the Declaration (Law No. 889 item 18.2).
Obligatory submission of the Declaration
The individual is obliged to present the Declaration if within fiscal year it received:
• the income (arrived), which weren’t subject to a nalogoyooblozheniye at their charge or payment (Law No. 889 subitem 8.1.3);
• foreign income (Law No. 889 subitem 9.9.1);
• the income from the face, not having status of the tax agent (i.e. the income received from the nonresident,
the individual who is not SPD, or the person which is carrying out independent professional activity) (Law No. 889 subitem 8.2.1).
Such income treat:
• cost of the gifts received from the face, not yavlyayushhegosya the tax agent (Law No. 889 subitem 4.2.3);
• the income received from granting property in rent or in subrent to the person, not being the nayologovy agent (Law No. 889 subitem 4.2.7);
• the income which weren’t imposed earlier with the personal income tax (independently revealed GNS added by bodies, etc.) (Law No. 889 subitem 4.2.8);
• the income in the form of a penalty, penalties or a fine, actually received as compensation material or moral damage from the face, not being the tax agent, except the otyodelny cases established by subitem 4.2.10 of the Law No. 889.
• the sum of debt of the taxpayer, on the kotoyory expired term of limitation period provided that from this sum the personal income tax (Law No. 889 subitem 4.2.11) wasn’t withheld;
• investment profit (subitem 4.2.13, Law No. 889 item 9.6);
• the income in the form of cost of the inherited property (subitem 4.2.14, Law No. 889 item 13.4);
• means or the property, received as a bribe (stolen or found as the treasure which has not been handed over to the state) that is confirmed in a judicial order (Law No. 889 subitem 4.2.16);
• the income of prizes in gamblings (Law No. 889 subitem 9.5.2);
• the sum of the no-purpose charitable help, poyoluchenny from the philanthropist – the individual, the payer of the personal income tax (provided that such sum in 2007 exceeded 740 UAH., and her recipient had no right to NSL or didn’t use such pomoshh within fiscal year) (subitem 9.7.3, Law No. 889 subitem 9.7.5).
Besides, uvoyolenny workers who by results of provedenyony final settlement at dismissal didn’t have enough income for personal income tax payment are obliged to represent the Declaration. In that case surely it is necessary to consider the sums of unduly spent means which received on business trip or on receipt and haven’t been returned in due time by the dismissed worker. Such taxpayers pay extra the personal income tax on the basis of the presented Declaration.
the resident taxpayers leaving for a grayonitsa on the habitual residence, are also obliged to present in body of GNS the Declaration no later than the termination of the 60th calendar day previous such departure (Law No. 889 item 18.3).
Voluntary submission of the Declaration
As it was told above, present the Declaration the individuals having the right to the Tax Code can.
Besides, with a view of return of unduly paid sum of a tax the Declaration have the right predstavit:
• individuals who paid the personal income tax on a doyogovor of alienation of object of personal or nedviyozhimy goods, but the contract wasn’t certified notarially and the transaction didn’t take place (in that case to the Declaration confirming dokuyoment about the actual payment of the personal income tax) are applied;
• the dismissed workers who at carrying out final settlement at dismissal had a personal income tax overpayment (to the Declaration it is applied spravka about results of recalculation).
Declaration form, terms and place of its representation
The Declaration form in 2008 remains "old", that is payers represent the Declaration soyoglasno to the annex No. 1 to the Instruction No. 12. About it it is specified in the letter of the Ministry of Finance of Ukraine from 12.12.07 of No. 31-20040-04-18/27150. The nalogoyoplatelshchik can receive the Declaration form free of charge in body of GNS (Law No. 889 item 5.5).
The Declaration in body of GNS in a residence of the taxpayer (on registration in the passport) is represented. Employees of bodies of GNS should predostavlyat consultation concerning its filling.
The payer fills the Declaration independently or it can make notarially authorized by it in this face (Law No. 889 item 18.5). For nesovershennoyoletny children the Declaration is represented by their parents (trustees, trustees).
Taxpayers who are obliged predstavlyat the Declaration, should make it till April 1, 2008, and the payers representing dobroyovolno – during the whole 2008.
The body of GNS is obliged:
• within 30 calendar days from the date of obtaining the Declaration to define the tax obligation and to send the tax notice nalogoplatelshhiku on the basis of which the taxpayer should pay the appropriate sum of the personal income tax;
• within 60 calendar days from the date of obtaining the Declaration to enlist on the bank account of a nalogoyoplatelshchik or to send it a postal order to the address specified in this Declaration, the sum of the personal income tax which is subject to return.
List of documents
1. The law No. 889 – the Law of Ukraine from 22.05.03 of No. 889-IV About a tax on the income of individuals.
2. The instruction No. 12 – the Instruction about the taxation of the income of individuals from occupation by the enterprise deyatelyyonost, approved by order GGNIU from 21.04.93 of No. 12.
(On Balans-Agro newspaper materials).