Tax return: new form and procedure for filling out

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30.11.2021
Law Services - Tax return: new form and procedure for filling out

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Less than a month left before the declaration is submitted. Therefore, it should be noted that as of December 1, 2021, 4 basic NAPC documents related to electronic declaration came into force, in particular:
the Procedure for the formation, maintenance and publication (provision) of information of the Unified Register of Declarations of Persons Authorized to Perform the Functions of the State or Local Self-Government has been updated;
approved a new form of declaration and the Procedure for its completion and submission;
approved a new form of notification of significant changes in property status and the Procedure for informing the NAPC about significant changes in property status;
approved a new form of notification and updated the procedure for notifying the NAPC of opening a foreign currency account in a non-resident bank.More details about the new declaration form:
Types of declarations:
annual (person who continues to work and person who resigned (after dismissal) (now, if you made a mistake in determining the type of declaration, you do not need to submit another type, you can correct the type by changing the appropriate mark);
during release (in practice, declarants often confused “before release” and “after release”, as in fact the “before release” declaration was submitted on a calendar basis after the actual release);
the candidate for the position;
the fields of the address block have been changed (due to administrative-territorial reform);
all fields that require the names of legal entities will be filled in automatically if you first enter the USREOU code in the appropriate field;
brands, models of vehicles can now be selected from the proposed guide;
In all fields that contain value information, you will need to select the additional mark “this is the value at the date of acquisition” or “this is the value according to the last monetary value”;
sections 2.1 and 2.2 will require information from you for identification abroad, such as a foreign passport of a citizen of Ukraine and documents issued in other countries;
Indicating the place of actual residence or address for correspondence, you can now select the appropriate mark “this is the address of actual residence” (as of the end of the reporting period) or “this is the address for correspondence” (on the date of declaration);
laid new tips;
added a new block on cryptocurrency;
it will be possible to specify one bank and all accounts in it (declarant and separate members of his family);
Chapter 14 on expenditures and transactions is now more logical
So, if you have made a transaction (the value of its subject is more than 50 PM), but it did not cause an expense (gift, inheritance, etc.), you specify information about such a transaction and select “Not applicable” in the fields of expenditure, and if the transaction caused a one-time expense in the amount of more than 50 PM (one-time expenses), you indicate the transaction and in the fields on the expense (expenses) indicate all of them (if more than 1).