Ukrainian refugees must submit a declaration on their foreign income for 2022 by May 1. However, not everyone will need a document – first you need to determine tax residency of the payer.
This was told by the head of the tax committee of the Verkhovna Rada Daniil Getmantsev (“Servant of the people”). “Only tax residents of Ukraine should submit declarations. The status of a tax resident is determined in clause 14.1.213 of the Tax Code,” Hetmantsev explained.
He clarified that the criteria were applied in a “cascade” manner, in descending order. Distributed criteria yes:
- location;
- place of permanent residence;
- center of vital interests;
- stay in Ukraine for 183 days;
- citizenship.
Eat Citizenship is taken into account only last. It should be taken into account if other criteria cannot be determined.
“A citizen of Ukraine should not file a declaration if, according to preliminary criteria, he is not a tax resident of Ukraine,” the people’s deputy summed up. However, there is one more nuance.
Yes, in bill No. 7632which “with a high degree of probability” will be adopted in April, some clarifications have been made. If the law is adopted, then even a tax resident of Ukraine will not be required to file a declaration if he receives tax-free income abroad.
These, in particular, are social payments to refugees. “We exempted payments from foreign countries to our refugees from taxation earlier,” Getmantsev added.
If the refugee is eligible to file a tax return, tax liabilities must be paid by August 1. You can send a declaration before May 1 remotely:
- by mail with acknowledgment of receipt and description of the attachment no later than 5 days before the deadline for filing the declaration;
- in electronic form through a personal electronic account on the tax website, but for this you need to have an electronic key.
If the Ukrainians have already paid taxes on their income abroad, then you need to obtain supporting documents for their enrollment. This is a certificate of the amount of tax and fee paid, as well as the base and / or object of taxation.
As GLOBAL HAPPENINGS reported, in March 2023, the rules for Ukrainian refugees changed in Poland. In particular, a fee for accommodation has been introduced, as well as a restriction on social payments when Ukrainians leave Poland.
Source: Obozrevatel
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