Filing income tax returns by citizens for 2021 under martial law

State Tax Service of Ukraine informs that for citizens who are unable to submit their tax returns on property status and income for 2021 on time until May 1, 2022, the deadline for reporting is pushed back to the period prescribed by the Law of Ukraine “On Amendments to the Tax Code of Ukraine and other legislative acts on peculiarities of taxation and reporting during martial law” from 03.03.2022 No. 2118-IX – three months after the termination or cancellation of martial law.

Please note that in the information message, the tax office focuses on cases of inability to file the returns. It is possible that when reporting within three months of the abolition or termination of martial law, citizens will need to justify to the tax authority the circumstances of their inability to file their income tax returns in time for the May 1, 2022 deadline.

Please be reminded that in 2022, along with the income tax return, an application with a package of documents is submitted for exemption from taxation of income received from the liquidation of controlled foreign companies (CFCs).