According to the norms of Clause 179.2 of the TCU, it is established that, in accordance with this Code, the obligation of the payer of the personal income tax (hereinafter – the tax) to submit a tax declaration is considered fulfilled and the tax declaration is not submitted, except in cases where the submission of a tax declaration is expressly provided for by this Code, if such a taxpayer received:
– incomes, including foreign incomes, which according to this Code are not included in the total monthly (annual) taxable income;
– incomes exclusively from tax agents, regardless of the type and amount of accrued (paid, provided) income;
– income from the sale (exchange) of property, donations, the income from which is not taxed in accordance with this Code, is taxed at a zero rate and/or from which, upon notarization of contracts, on which the tax was paid in accordance with this section;
– income in the form of heritage objects, which, in accordance with this section, are taxed at a zero tax rate and/or from which tax has been paid in accordance with clause 174.3 of the Code of Civil Procedure.
Also, a tax declaration is not submitted in the cases expressly provided for by this Code.
If the taxpayer is required to submit a tax return in accordance with other provisions of this Code, the income specified in this paragraph shall be indicated in it along with other income.
Prepared by PhD, Assistant Anna Filatova.