Tell me, please, if I didn't have time to declare income for 2022...?

According to Clause 59.1 of the Code of Ukraine, in the event that a taxpayer has incurred a tax debt, the controlling body sends (hands over) him a tax claim in the order specified for sending (handing over) a tax notice-decision. A tax claim can be sent (served) by the controlling authority at the taxpayer's place of registration, in which the taxpayer's tax debt is recorded.

According to Clause 58.3 of the Code of Civil Procedure, in the event that the post office cannot deliver to the taxpayer a tax notice-decision or a tax claim, or a decision on the results of a complaint due to the absence of officials at their location, their refusal to accept a tax notice-decision or a tax claim, or a decision on the results of the review of the complaint, failure to find the actual location (location) of the taxpayer or for other reasons, a tax notice-decision or a tax claim, or a decision on the results of the review of the complaint are considered delivered to the taxpayer on the day specified by the postal service in the notice of service with specifying the reasons for non-delivery.

Documents are considered duly served if they are sent in the order specified in Clause 42.4 of the Code of Civil Procedure, sent to the address (location, tax address) of the taxpayer by registered mail.