Residents of Ukraine who received funds outside the state and paid taxes there are required to declare such amounts. To credit the paid funds when calculating tax liabilities in Ukraine, official confirmation from a foreign agency must be provided. This was reported by HU DPS U Kyivskii Oblasti, according to the portal PromPolitInform.
According to the Tax Code of Ukraine, proceeds with sources of origin abroad are included in the total annual taxable income of citizens. At the same time, existing international treaties provide the right to reduce domestic tax liabilities by the amount already paid in another country.
Required documents and legalization
To credit the paid amounts, the taxpayer submits a certificate from the state agency of the country where the funds were received to the regulatory authority. Such a document must indicate the taxation object and the exact amounts of transferred fees.
The received certificate is subject to mandatory legalization in the respective state and at a diplomatic mission of Ukraine abroad. Exceptions apply when existing international treaties abolish this requirement or provide for a simplified apostille procedure.
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