If you received income abroad, declare it
If you, the citizen of Ukraine (resident), worked abroad, or received other income outside Ukraine, you need to file a declaration of property status and income. Because such income shall be included in the total annual taxable income and must be declared.
To quote the Tax Code of Ukraine, in particular subpara. 14.01.55. of para. 14.1 of Art. 14, the income derived from sources outside Ukraine - any income received by residents, including that from any type of activity outside the customs territory of Ukraine, including interest, dividends, royalties or any other passive income, inheritance, gifts, prizes, awards, proceeds from execution of works under civil law and labor agreements, the use of property situated outside Ukraine, including rolling stock, revenues from the sale of property located outside Ukraine, income from disposition of investment assets, including corporate rights, securities, etc., and other income from any activities outside the customs territory of Ukraine or territories outside the control of regulatory authorities.
The procedure for calculation, withholding and payment of taxes is regulated by Art. 168 of the TCU. So, according to it, a taxpayer who receives income from a person who is not a tax agent, including foreign income shall include the amount of such income to the total annual taxable income and file a return by May 1. The tax shall be paid by August 1, 2014. We remind the taxpayer's income is taxed at 15 and 17%.
Tax return of property and income received by citizens in 2013 shall be submitted to the income and taxes authority at the place of registration.
Source - Department of Information and Communication
of the Main Office of the Ministry of Income in Transcarpathian region