Assistance received abroad no longer needs to be declared in Ukraine

According to Ukrinform, the Ukrainian Parliament Commissioner for Human Rights, Dmytro Lubinets, said this in a statement on Telegram.

The Ombudsman noted that millions of Ukrainians have taken refuge in other countries since the beginning of the full-scale armed aggression of the Russian Federation against Ukraine.

"While abroad, many of them receive financial assistance from foreign countries or foreign charitable organizations, and in this regard, they faced the question of whether they need to declare such assistance in Ukraine? From now on, no," Lubinets said.

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He noted that the Law of Ukraine, No. 7632, adted by the Verkhovna Rada, among other things, regulates the issue of exemption from filing income tax returns for persons who received income in the form of material assistance from foreign states or foreign charitable organizations.

Thus, individuals, citizens of Ukraine, who were forced to go abroad, are exempt from the need to file a tax return in Ukraine if they received "privileged" income.

Lubinets noted that currently, according to the current legislation, a Ukrainian citizen must file a tax return with the Ukrainian tax authorities if he or she lives abroad only if he or she is a tax resident of Ukraine.

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Lubinets also said that the Tax Code of Ukraine defines a tax resident as a legal entity and its separate entities established and erating in accordance with the laws of Ukraine and located both on its territory and abroad; diplomatic missions, consular offices and other official representations of Ukraine abroad that have diplomatic privileges and immunity; and a resident individual – an individual who has a place of residence in Ukraine.

"In turn, when refugees who are citizens of Ukraine have become tax residents of other countries but continue to receive income originating from Ukraine, the issue of filing a declaration is resved in accordance with the legislation of the country where the refugee has become a tax resident," the ombudsman said.

As Ukrinform reported earlier, after Russia's invasion of Ukraine in February 2022, the EU activated the so-called Temporary Protection Directive for the first time in its history to accept refugees from Ukraine, which has already been used by 3.8 million Ukrainian citizens.