What are the penalties for late or incomplete declaration of OVDP?

Many declarants have purchased or intend to purchase domestic government loan bonds (OVDP), including military ones. They are securities, and therefore information about them must be indicated in the declaration.

Pursuant to clause 179.10 of the Tax Code of Ukraine, the taxpayer has the right to apply to the appropriate supervisory body for advisory assistance on matters related to filling out his annual tax return, and the supervisory body is obliged to provide free services upon such an application. You can find examples of completed declaration forms on property status and income:

• on the official website of the State Tax Service of Ukraine: https://tax.gov.ua/;

• "Pulse" service of the State Tax Service of Ukraine: 0800-501-007.