The Ministry of Finance of Ukraine, by Order No. 119 of February 26, 2025, made changes to the form of the Tax Declaration on Property Status and Income and instructions for filling it out.
Order No. 119 was also amended by Order of the Ministry of Finance No. 158 of March 17, 2025. The amendments clarify the form of the Declaration and the Instructions for filling it out.
In connection with the amendments to the Tax Code of Ukraine by Law of Ukraine No. 4015-IX of October 10, 2024 "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Ensuring Balanced Budget Revenues during the Period of Martial Law" (hereinafter – Law No. 4015) regarding the introduction of advance payments for personal income tax for individual entrepreneurs (except for persons on the simplified taxation system) engaged in retail fuel trade and the introduction of changes in the military levy rate, there was a need to make amendments to the tax declaration on property status and income.
Law of Ukraine No. 4015 amended the Tax Code, which provides for:
- payment of advance tax contributions by individual entrepreneurs (except for persons on the simplified taxation system) engaged in retail fuel trade;
- change in the military levy rate;
- the amount of the minimum tax liability, determined in accordance with subparagraphs 381 .1.1 and 381 .1.2 of the Tax Code, cannot be less thanUAH 700 per 1 hectare, and for land plots in the area of which the share of arable land is at least 50%, - UAH 1400 per 1 hectare.
In addition, in order to simplify the calculation of the profit of controlled foreign companies for taxpayers - individuals - controllers of a controlled foreign corporation, amendments have been made to the CFC annex to the declaration, which take into account the peculiarities of taxation of the profit of controlled foreign corporation in the event of its distribution or actual payment in accordance with paragraph 170.13 of the Tax Code.
Corresponding changes have been made to the form of the Tax Declaration on Property Status and Income and the Instructions for its completion.
In accordance with item 46.6 of the Tax Code, new declaration forms come into force for the preparation of reports for the tax period following the tax period in which they were published. Prior to this, the declaration (calculation) forms in force prior to such determination are valid.
Thus, the new declaration form should formally be applied starting with the 2026 report.
The Cabinet of Ministers of Ukraine, by Resolution No. 303 "On Amendments to Certain Resolutions of the Cabinet of Ministers of Ukraine Regarding the Calculation of the Average Monthly Total Family Income for All Types of State Social Assistance", changed the Procedure for Calculating the Average Monthly Total Family Income.
The document, in particular, supplemented the list of payments that are taken into account/not taken into account for the purpose of assigning a housing subsidy for payment of housing and communal services, the purchase of solid and liquid household fuel and liquefied gas.
According to the changes:
- rental subsidy is not taken into account in the average monthly total family income;
- alimony received are included to the average monthly total family income.
In addition, when assigning a housing subsidy, the financial support of military personnel is taken into account in the amount remaining after paying the military fee.
The Ministry of Justice of Ukraine, by Order No. 748/5 of March 14, 2025, approved amendments to the List of standard documents created during the activities of state bodies and local self-government bodies, other legal entities, indicating the storage periods of documents, approved by Order of the Ministry of Justice No. 578/5 of April 12, 2012.
The changes define the storage periods for military records. The retention periods for licensing documents for certain types of activities are also specified.
The Cabinet of Ministers of Ukraine has expanded the list of medicines, medical devices and auxiliary equipment for them, which are purchased centrally by the state enterprise "Medical Procurement of Ukraine" with funds from the state budget at the request of the Ministry of Health of Ukraine.
The corresponding decision on amendments to CMU resolutions No. 298 of March 17, 2011 and No. 216 of March 7, 2022 was adopted at the Government meeting on March 18.
In 2025, the following will be purchased, in particular:
- stent systems for implantation in thoracic aortic aneurysm (TEVAR);
- stent systems for implantation in abdominal aortic aneurysm (EVAR).
The purchase of stent systems for implantation in thoracic and abdominal aortic aneurysms will contribute to the implementation of modern methods of treating cardiovascular diseases.
These stent systems will allow for the wider implementation of modern minimall invasive methods of treating cardiovascular diseases. Endovascular prosthetics is today one of the most advanced, safe and effective methods of treating aortic aneurysms. The procedure allows for a significant reduction in the volume of surgical intervention, minimizing the risks of complications, shortening the rehabilitation period and significantly reducing the likelihood of premature death.
Also, in 2025, the mechanism for financing and purchasing vaccines for the prevention of tuberculosis and skin allografts will be changed; from now on, they will be purchased by the state enterprise "Medical Procurement of Ukraine" under the budget program КПКВК 2301400 "Provision of medical measures of individual state programs and comprehensive program measures."
Vaccines for the prevention of tuberculosis, which is critically important in the fight against infectious diseases. Tuberculosis remains a serious problem for the health care system, so the stable provision of the population with a quality vaccine will help reduce the incidence and spread of this disease.
Skin allografts can improve the treatment of patients with burns, trauma, and other skin injuries. The timely use of such grafts promotes faster wound healing and reduces the risk of complications.
The Government's decision is an important step towards expanding Ukrainians' access to free treatment and improving the system of public procurement in the healthcare sector. This will ensure more efficient use of budget funds and improve the quality of medical care provided to Ukrainians.
The Accounting Chamber of Ukraine has decided to use Ukrainian translations of international standards for state external audit in its activities. The list of documents that are now officially available in the state language includes the following standards and guidelines:
- ISSAI 130 Code of Ethics
- ISSAI 200 Financial Audit Principles
- ISSAI 2000 Application of the Financial Audit Standards
- GUID 5100 Guidance on Audit of Information Systems
- GUID 9010 The Importance of an Independent Standard-Setting Process.
The corresponding translations were prepared by specialists of the Accounting Chamber, taking into account scientific conclusions and proposals of scientists from leading Ukrainian universities, proposals of the Methodological Group on the Implementation of INTOSAI International Standards, which operates within the framework of the Advisory and Scientific Council of the Accounting Chamber.
An updated Ukrainian translation of ISSAI 100 “undamental Principles of Public Sector Auditing was also adopted and published.
The translated international standards and guidelines will be used in the work of the institution and are already available at the link on the website.
The Ministry of Justice of Ukraine published new standard information cards of administrative services in the field of state registration of real rights to real property and their encumbrances, which are approved by Order of the Ministry of Justice of Ukraine No. 638/5 of March 5, 2025 "On Approval of Standard Information Cards of Administrative Services in the Field of State Registration of Real Rights to Real Property and Their Encumbrances".
You can view them at the following links:
- STANDARD INFORMATION CARD of the administrative service for state registration of ownership rights to real estate, trust property rights as a method of ensuring the fulfillment of obligations on real estate, an object of unfinished construction
- STANDARD INFORMATION CARD of the administrative service for state registration of a real right derived from the right of ownership
- STANDARD INFORMATION CARD of the administrative service for state registration of a special property right to an unfinished construction object, a future real estate object
- STANDARD INFORMATION CARD of the administrative service for cancellation of the entry in the State Register of Real Rights to Real Property, cancellation of state registration of real rights to real property and their encumbrances, cancellation of the decision of the state registrar (by court decision)
- STANDARD INFORMATION CARD of the administrative service for state registration of encumbrances of real rights to real estate
- STANDARD INFORMATION CARD of the administrative service for making changes to the records of the State Register of Real Property Rights to Real Property
- STANDARD INFORMATION CARD of the administrative service for registering ownerless real estate
- STANDARD INFORMATION CARD of the administrative service regarding the prohibition of registration actions
- STANDARD INFORMATION CARD of the administrative service for providing information from the State Register of Real Property Rights .
