What are the obligations and procedures associated with submitting a tax return?

The tax declaration is submitted for the reporting period within the time limits established by the Tax Code to the state tax service body in which the taxpayer is registered.

The taxpayer is obliged to submit tax declarations for each separate tax for which he is a payer, in accordance with the Tax Code, for each reporting period established by the Tax Code, regardless of whether such a taxpayer conducted economic activity in the reporting period.

The tax return is submitted at the taxpayer's choice in one of the following ways:

• personally by the taxpayer or a person authorized to do so;

• sent by mail with a notice of delivery and a description of the attachment;

• by means of electronic communication in electronic form with compliance with the condition regarding the registration of the electronic signature of accountable persons in the manner specified by legislation.

On the official website of the State Tax Service, you can find the necessary tax declaration forms: https://tax.gov.ua/zakonodavstvo/podatki-ta-zbori/mistsevi-podatki/ediniy-podatok-dlya-subandapos;ekti/formi-zvitnosti /