New form of income declaration from January 1, 2023

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.