According to the order of the Ministry of Finance dated May 17, 2022 No. 143, which will enter into force on January 1, 2023, the new version states:
– a form of tax declaration on property and income;
– Instructions for filling out the tax declaration on assets and income.
In particular, the Declaration form will have the following new appendices:
– Appendix F4 – calculation of tax liabilities from personal income tax and military duty, taxable income from the sale during the reporting (tax) year of the object(s) of immovable and/or movable property;
Appendix MPZ – calculation of the total minimum tax liability for the tax (reporting) year, which is calculated by natural persons – entrepreneurs (except for persons who have chosen a simplified taxation system) – owners, tenants, and users under other conditions (including emphyteusis conditions) plots of land classified as agricultural land.