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Due to the coronovirus, the deadline for submitting annual tax returns
The Law of Ukraine 533-IX of March 17, 2020 establishes that the annual declaration of property status and income of individuals for 2019 is submitted before July 1, 2020.
It should be noted that this is the last declaration that precedes the full entry into force of the Law № 466-IX (1210) on Controlled Foreign Companies, implemented international norms in Ukrainian legislation concerning the exchange of information (CRS), as well as the draft Law 1232 on legalization of assets and tax amnesty. The latter is planned to be adopted this year. These laws determine the declaration and taxation of all assets and businesses of residents of Ukraine at the level of individual beneficiaries (controllers), as well as penalties for their violation.
Therefore, careful preparation and submission of a tax return for 2019 is a unique opportunity for Ukrainian entrepreneurs to legalize their assets and business.
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