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:<\/p>\n
– incomes, including foreign incomes, which according to this Code are not included in the total monthly (annual) taxable income;<\/p>\n
– incomes exclusively from tax agents, regardless of the type and amount of accrued (paid, provided) income;<\/p>\n
– 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;<\/p>\n
– 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.<\/p>\n
Also, a tax declaration is not submitted in the cases expressly provided for by this Code.<\/p>\n
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.<\/p>\n
Prepared by PhD, Assistant Anna Filatova.<\/p>\n","protected":false},"excerpt":{"rendered":"
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 […]<\/p>\n","protected":false},"author":8,"featured_media":84549,"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-84548","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\/84548","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\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=84548"}],"version-history":[{"count":0,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/84548\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media\/84549"}],"wp:attachment":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=84548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=84548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=84548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}