The principles of the declaration of income

How to declare income derived not from a tax agent Q: I work for a housekeeper. In the month of getting less than the minimum wage. Do I need to register an entrepreneur, and whether this amount is subject to tax? Explains department MPP and of citizens of the STA in Sevastopol: It is mandatory to declare income received from the performance during the campaign to declare income citizens in the period up to May 1, 2011 to the tax office nearest to your home. In the compulsory registration business in the services housekeepers current legislation does not provide. Declaration in 2011 of personal income as a result in 2010 associated with the implementation of the tax payers of the Law of Ukraine "On income tax of individuals," according to the provisions of which is tax payers, as appropriate, must file annual tax return. Despite the fact that since January 1, 2011 came into force on the Tax Code of Ukraine, the declaration campaign this year will be held in accordance with the Law of Ukraine "On Income Tax of Natural Persons" from 22.05.03 № 889 (as amended and supplemented ( on Law № 889)). Legislative framework includes the main cases where the taxpayer must file a declaration. The duty payer to provide the declaration is made, if he received income only from tax agents are obliged to report on this tax in the prescribed manner. If citizens do not receive the amount of tax agents, to declare such funds, they must without fail, regardless of the amount. It should be noted that the mandatory must submit a declaration to citizens who have received an inheritance, income from sale of investment assets (stocks, other securities, corporate law); indemnity from the insurance company for damaged property insured, if the money is not used for repairs, restoration or replacement of such property in a timely manner; gain in gambling establishments (the positive difference between the amount of such income and documented expenses incurred in connection with its receipt within one year) and other income, of which in 2010 had tax withheld, but do not hold. In addition, mandatory, must file a declaration if the citizens are receiving movable or immovable property under a contract of donation, rent a house or apartment, received charitable payments, or received foreign income from abroad.