Ministry of revenue reports
From January 1, 2014 a campaign declaring incomes began to work. Tax return of property and income received by citizens in 2013 are to be filed until May 1, 2014. The declaration shall be submitted by the citizens to the revenue authorities at the place of registration, the press service of the Ministry of revenue informs.
The obligation of filing annual declarations of property and income occurs when:
- Getting some income with no tax paid during 2013;
- Revenues from individuals who do not have the status of tax agents (such as income from the provision of property leased to an individual who is not a business entity);
- Receiving foreign income;
The taxpayer is not required to file a declaration when he received income:
exclusively from tax agents;
from sale transactions (exchange) of assets, as gift with notarization of contracts, which had paid a personal income tax.