From January 1, 2023, the campaign for citizens to declare income received during 2022 began. However, during martial law, it is not necessary to submit declarations of any kind (annual, in case of dismissal and declaration of a candidate for a position). Instead, after the end of the war, officials still have three months to submit a declaration without violating the deadline.
According to the current explanation of the National Agency for the Prevention of Corruption, the subjects of the declaration submit the documents required in accordance with the norms of the current legislation in documentary or electronic form within three months after the termination or abolition of martial law or the state of war for the entire period of duty.
Since the beginning of the large-scale intrusion, on February 24, NACP closed access to the public part of the Register of Declarations. Such a step was fully justified, because the Russian troops in the occupied territories are primarily looking for civil servants and employees of law enforcement agencies.
Despite this, NAZK provides an opportunity to submit declarations and check for errors the information specified in last year’s declaration by logging into a personal electronic account.
At the same time, military personnel or officials in the occupied territories are not obliged to submit declarations during the war.
Main Directorate of DPS reminds, which in accordance with Clause 179.4 of Art. 179 of the Tax Code of Ukraine, taxpayers are exempted from the obligation to submit a tax declaration, in particular in the following cases:
— are under arrest or are detained or sentenced to imprisonment, are in captivity or imprisonment in the territory of other states as of the end of the deadline for submitting the declaration;
— are wanted as of the end of the reporting tax year;
— are in military service as of the end of the reporting tax year.
