{"id":81311,"date":"2022-12-27T09:55:16","date_gmt":"2022-12-27T07:55:16","guid":{"rendered":"https:\/\/op.biem.sumdu.edu.ua\/?p=81311"},"modified":"2023-01-04T10:09:33","modified_gmt":"2023-01-04T08:09:33","slug":"nova-forma-deklaratsii-pro-dokhody-z-1-sichnia-2023-roku","status":"publish","type":"post","link":"https:\/\/op.biem.sumdu.edu.ua\/en\/nova-forma-deklaratsii-pro-dokhody-z-1-sichnia-2023-roku","title":{"rendered":"New form of income declaration from January 1, 2023"},"content":{"rendered":"<p>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:<\/p>\n<p>&#8211; a form of tax declaration on property and income;<\/p>\n<p>&#8211; Instructions for filling out the tax declaration on assets and income.<\/p>\n<p>In particular, the Declaration form will have the following new appendices:<\/p>\n<p>&#8211; Appendix F4 &#8211; 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;<\/p>\n<p>Appendix MPZ &#8211; calculation of the total minimum tax liability for the tax (reporting) year, which is calculated by natural persons &#8211; entrepreneurs (except for persons who have chosen a simplified taxation system) &#8211; owners, tenants, and users under other conditions (including emphyteusis conditions) plots of land classified as agricultural land.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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: &#8211; a form of tax declaration on property and income; &#8211; Instructions for filling out the tax declaration on assets and income. In particular, the Declaration form [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":81313,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[12],"tags":[],"class_list":["post-81311","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/81311","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=81311"}],"version-history":[{"count":0,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/81311\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media\/81313"}],"wp:attachment":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=81311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=81311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=81311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}