{"id":38048,"date":"2026-03-03T16:43:16","date_gmt":"2026-03-03T14:43:16","guid":{"rendered":"https:\/\/woborders.agency\/?page_id=38048"},"modified":"2026-08-06T10:41:59","modified_gmt":"2026-08-06T07:41:59","slug":"income-declaration-in-ukraine","status":"publish","type":"page","link":"https:\/\/woborders.agency\/en\/business-services\/income-declaration-in-ukraine\/","title":{"rendered":"Income declaration in Ukraine"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"38048\" class=\"elementor elementor-38048\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15a9d254 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"15a9d254\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3bcf146d\" data-id=\"3bcf146d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2366ec6 elementor-widget elementor-widget-shortcode\" data-id=\"2366ec6\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\tMain\n<\/span><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7840f58a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7840f58a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-26281d42\" data-id=\"26281d42\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-09f0091 elementor-widget elementor-widget-spacer\" data-id=\"09f0091\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-761f5c2 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"761f5c2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"514\" height=\"465\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service.webp\" class=\"attachment-full size-full wp-image-37717\" alt=\"Ukraine flag business setup service | woborders\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service.webp 514w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-300x271.webp 300w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-13x12.webp 13w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-480x434.webp 480w\" sizes=\"(max-width: 514px) 100vw, 514px\" title=\"Ukraine flag service woborders\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bad2ee0 elementor-widget elementor-widget-heading\" data-id=\"6bad2ee0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Preparation and filing of the personal income and asset declaration in Ukraine<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_line_height_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-6ea48a8c elementor-widget elementor-widget-text-editor\" data-id=\"6ea48a8c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"364\" data-end=\"679\"><span>We prepare and submit the annual declaration of assets and income, including foreign income, investments, CFC obligations, and other tax liabilities. We work with Ukrainian tax residents who received income in Ukraine or abroad and need to report it to the tax authorities properly<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-770aac4 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-ucaddon_gradient_border_button\" data-id=\"770aac4\" data-element_type=\"widget\" data-widget_type=\"ucaddon_gradient_border_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Gradient Border Button -->\n<style>\/* widget: Gradient Border Button *\/\n\n#uc_gradient_border_button_elementor_770aac4 {\n    display: flex;\n    align-items: center;\n}\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border .ue-gradient-border-content .ue-txt {\n  \t\tz-index: 2;\n        position:relative;\n}\n    #uc_gradient_border_button_elementor_770aac4 .ue-gradient-border .ue-gradient-border-content .ue-txt {\n        color: #FFFFFF;\n    }\n\n    #uc_gradient_border_button_elementor_770aac4 .ue-gradient-border:hover .ue-gradient-border-content .ue-txt {\n        color: #FFFFFF;\n    }\n\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border .ue-gradient-border-icon {\n  \t\tz-index: 2;\n        position:relative;\n}\n    #uc_gradient_border_button_elementor_770aac4 .ue-gradient-border .ue-gradient-border-icon i {\n        color: #FFFFFF;\n    }\n\n    #uc_gradient_border_button_elementor_770aac4 .ue-gradient-border:hover .ue-gradient-border-icon i  {\n        color: #FFFFFF;\n    }\n\n\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border {\n    position: relative;\n    display: inline-block;\n    z-index: 0;\n}\n\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border-content {\n    background:\n                    linear-gradient(90deg, #000000, #000000) padding-box,\n                        linear-gradient(90deg, #0052CC, #00C0FF, #0052CC, #00C0FF, #0052CC, #00C0FF) border-box;\n    border: 2px solid transparent;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    position:relative;\n    overflow:hidden;\n    background-size:450%;\n    background-position:0%;\n\ttransition: background-position 0.5s ease; \n    }\n\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border-content:hover {\n        background:\n                    linear-gradient(90deg, , ) padding-box,\n                        linear-gradient(90deg, #0052CC, #00C0FF, #0052CC, #00C0FF, #0052CC, #00C0FF) border-box;\n    border: 2px solid transparent;\n        background-size:450%;\n        background-position: 0%; \n                animation: moveBackAndForth 12s ease-in-out infinite;\n        \t\t\n}\n#uc_gradient_border_button_elementor_770aac4 .ue-grad-hover\n{       \n        position:absolute;\n        top:0;\n        left:0;\n        right:0;\n        bottom:0;\n        width:100%;\n        height:100%;\n        z-index:0;\n        background:\n                    linear-gradient(90deg, , );\n                \t\topacity:0;\n        transition: opacity 0.25s ease-in-out; \n}\n#uc_gradient_border_button_elementor_770aac4 .ue-grad-normal\n{       \n        position:absolute;\n        top:0;\n        left:0;\n        right:0;\n        bottom:0;\n        width:100%;\n        height:100%;\n        z-index:1;\n        background:\n                    linear-gradient(90deg, #000000, #000000);\n                \t\topacity:1;\n        transition: opacity 0.25s ease-in-out; \n}\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border:hover .ue-grad-hover\n{\n        opacity:1;\n        \n}\n#uc_gradient_border_button_elementor_770aac4 .ue-gradient-border:hover .ue-grad-normal\n{\n        opacity:0;\n}\n@keyframes moveBackAndForth {\n    0% {\n        background-position: 0%;\n    }\n    50% {\n        background-position: 100%;\n    }\n    100% {\n        background-position: 0%;\n    }\n}\n\n\n<\/style>\n\n<div class=\"ue-grad-btn-wrapper\" id=\"uc_gradient_border_button_elementor_770aac4\">\n  <a  class=\"ue-gradient-border\" href=\"https:\/\/woborders.agency\/en\/book-a-consultation-on-income-declaration\/\" >\n        <div class=\"ue-gradient-border-content\" >\n      <div class=\"ue-grad-normal\"><\/div>\n      <div class=\"ue-grad-hover\"><\/div>\n            <span class=\"ue-gradient-border-icon\"><i class='fas fa-chevron-right'><\/i><\/span>\n            <span class=\"ue-txt\">Free consultation<\/span>\n    <\/div>\n    \n  <\/a>\n<\/div>\n<!-- end Gradient Border Button -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4d97d4d6\" data-id=\"4d97d4d6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50170fc1 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"50170fc1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"514\" height=\"465\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service.webp\" class=\"attachment-full size-full wp-image-37717\" alt=\"Ukraine flag business setup service | woborders\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service.webp 514w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-300x271.webp 300w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-13x12.webp 13w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/ukraine-flag-service-480x434.webp 480w\" sizes=\"(max-width: 514px) 100vw, 514px\" title=\"Ukraine flag service woborders\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12103d0 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12103d0\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b9ec0cc\" data-id=\"b9ec0cc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c368aa5 elementor-widget elementor-widget-heading\" data-id=\"c368aa5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">WoBorders is an independent private consulting company. We provide advisory and administrative support and are not affiliated with any government authority or official registry<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bfbe17c elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bfbe17c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3f283f6\" data-id=\"3f283f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9b4a805 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b4a805\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-a96da1f\" data-id=\"a96da1f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bbc3d13 elementor-align-left elementor-mobile-align-left elementor-widget-tablet__width-initial elementor-widget__width-initial elementor-widget elementor-widget-gt3-core-counter\" data-id=\"bbc3d13\" data-element_type=\"widget\" data-widget_type=\"gt3-core-counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div data-settings=\"{&quot;start&quot;:15,&quot;end&quot;:15,&quot;decimal&quot;:0,&quot;duration&quot;:3,&quot;options&quot;:{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&quot;,&quot;suffix&quot;:&quot;&quot;}}\" data-options=\"{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&quot;,&quot;suffix&quot;:&quot;&quot;}\" class=\"counter-wrapper icon_type-icon icon_position-left\">\r\n\t\t<div class=\"icon_container\" style=\"width: 38px;height: 38px;\"><span class=\"gt3_icon fa fa-arrow-right\"><\/span><\/div><div class=\"counter_text\">\r\n<div class=\"counter\"><\/div>\r\n<div class=\"hidden_end\">15<\/div>\r\n\r\n<\/div>\t<\/div>\r\n<script type=\"application\/json\" id=\"settings--bbc3d13\">{\"start\":15,\"end\":15,\"decimal\":0,\"duration\":3,\"options\":{\"useEasing\":false,\"easingFn\":\"\",\"useGrouping\":true,\"separator\":\"\",\"decimal\":\".\",\"prefix\":\"\",\"suffix\":\"\"}}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-183deea elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"183deea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"393\" data-end=\"463\">countries <span>where we support company formation and international business growth<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ef63701\" data-id=\"ef63701\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6685e0b elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6685e0b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-48d5bd9\" data-id=\"48d5bd9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bbeaeb3 elementor-align-left elementor-mobile-align-left elementor-widget-tablet__width-initial elementor-widget__width-initial elementor-widget elementor-widget-gt3-core-counter\" data-id=\"bbeaeb3\" data-element_type=\"widget\" data-widget_type=\"gt3-core-counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div data-settings=\"{&quot;start&quot;:8,&quot;end&quot;:8,&quot;decimal&quot;:0,&quot;duration&quot;:3,&quot;options&quot;:{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&quot;,&quot;suffix&quot;:&quot;&quot;}}\" data-options=\"{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&quot;,&quot;suffix&quot;:&quot;&quot;}\" class=\"counter-wrapper icon_type-icon icon_position-left\">\r\n\t\t<div class=\"icon_container\" style=\"width: 38px;height: 38px;\"><span class=\"gt3_icon fa fa-arrow-right\"><\/span><\/div><div class=\"counter_text\">\r\n<div class=\"counter\"><\/div>\r\n<div class=\"hidden_end\">8<\/div>\r\n\r\n<\/div>\t<\/div>\r\n<script type=\"application\/json\" id=\"settings--bbeaeb3\">{\"start\":8,\"end\":8,\"decimal\":0,\"duration\":3,\"options\":{\"useEasing\":false,\"easingFn\":\"\",\"useGrouping\":true,\"separator\":\"\",\"decimal\":\".\",\"prefix\":\"\",\"suffix\":\"\"}}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-1a45adb elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1a45adb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>years of experience working with international structures and tax reporting<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7de8a6d\" data-id=\"7de8a6d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-91599a3 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91599a3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-ae1a6b8\" data-id=\"ae1a6b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3750ee6 elementor-align-left elementor-mobile-align-left elementor-widget-tablet__width-initial elementor-widget__width-initial elementor-widget elementor-widget-gt3-core-counter\" data-id=\"3750ee6\" data-element_type=\"widget\" data-widget_type=\"gt3-core-counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div data-settings=\"{&quot;start&quot;:200,&quot;end&quot;:238,&quot;decimal&quot;:0,&quot;duration&quot;:3,&quot;options&quot;:{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&lt;span class=\\&quot;counter_prefix\\&quot;&gt;+&lt;\\\/span&gt;&quot;,&quot;suffix&quot;:&quot;&quot;}}\" data-options=\"{&quot;useEasing&quot;:false,&quot;easingFn&quot;:&quot;&quot;,&quot;useGrouping&quot;:true,&quot;separator&quot;:&quot;&quot;,&quot;decimal&quot;:&quot;.&quot;,&quot;prefix&quot;:&quot;&lt;span class=\\&quot;counter_prefix\\&quot;&gt;+&lt;\\\/span&gt;&quot;,&quot;suffix&quot;:&quot;&quot;}\" class=\"counter-wrapper icon_type-icon icon_position-left\">\r\n\t\t<div class=\"icon_container\" style=\"width: 38px;height: 38px;\"><span class=\"gt3_icon fa fa-arrow-right\"><\/span><\/div><div class=\"counter_text\">\r\n<div class=\"counter\"><\/div>\r\n<div class=\"hidden_end\">+238<\/div>\r\n\r\n<\/div>\t<\/div>\r\n<script type=\"application\/json\" id=\"settings--3750ee6\">{\"start\":200,\"end\":238,\"decimal\":0,\"duration\":3,\"options\":{\"useEasing\":false,\"easingFn\":\"\",\"useGrouping\":true,\"separator\":\"\",\"decimal\":\".\",\"prefix\":\"<span class=\\\"counter_prefix\\\">+<\\\/span>\",\"suffix\":\"\"}}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-cd4d5c6 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cd4d5c6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>prepared CFC reports and submitted notifications to the tax authorities since 2023<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ee5e430 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee5e430\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c0bf5ee\" data-id=\"c0bf5ee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52f3c28 elementor-widget elementor-widget-heading\" data-id=\"52f3c28\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">We are proud of our clients and sincerely grateful for their trust<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff22112 elementor-widget elementor-widget-ucaddon_logo_grid\" data-id=\"ff22112\" data-element_type=\"widget\" data-widget_type=\"ucaddon_logo_grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Logo Grid -->\n<style>\/* widget: Logo Grid *\/\n\n#uc_logo_grid_elementor_ff22112 {\n  display: grid;\n}\n#uc_logo_grid_elementor_ff22112 .ue-logo-title\n{\n  width:100%;\n  position:absolute;\n  bottom:0;\n  text-align:center;\n  left:0;\n}\n\n#uc_logo_grid_elementor_ff22112 div.logo-grid-item\n{\ntext-align:center;\ndisplay:flex;\nflex-direction:column;\njustify-content:center;\nalign-items:center;\noverflow:hidden;\n  position:relative;\n  transition:0.3s;\n\n}\n\n#uc_logo_grid_elementor_ff22112 div.logo-grid-item img\n{\nwidth:100%;\n  object-fit: contain;\n  display:block;\n  mix-blend-mode: normal;\n  position:absolute;\n  top:0;\n  left:0;\n  right:0;\n  bottom:0;\n  height:100%;\n  transition:0.3s;\n}\n\n\n\n#uc_logo_grid_elementor_ff22112 a\n{\n  display:block;\n  position:absolute;\n  top:0;\n  left:0;\n  right:0;\n  bottom:0;\n  cursor:pointer;\n  display:flex;\njustify-content:center;\nalign-items:center;\n}\n\n<\/style>\n\n<div id=\"uc_logo_grid_elementor_ff22112\" class=\"ue-logo-grid uc-items-wrapper\" >\n\t\t   <div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/04\/devurai-logo.webp\" title=\"\"  alt=\"Devurai logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n<div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/05\/dogs-navigator-logo.webp\" title=\"\"  alt=\"Dogs Navigator logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n<div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/05\/terra-firma-plus-logo.webp\" title=\"\"  alt=\"Terra Firma Logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n<div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/04\/infinit-logo.webp\" title=\"\"  alt=\"Infinit logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n<div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/04\/nefraxis-digital-logo.webp\" title=\"\"  alt=\"Nefraxis digital logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n<div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/06\/maison-dhotels-du-landersbach-logo.png\" title=\"\"  alt=\"Maison D&#039;h\u00f4tes Du Landersbach logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n<div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/04\/bnc-auto-logistics-logo.webp\" title=\"\"  alt=\"BNC Auto logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n<div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/04\/kolo-cgi-logo.webp\" title=\"\"  alt=\"Kolo CGI logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n<div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/04\/improveit-solution-logo.webp\" title=\"Title\"  alt=\"Improveit Solution logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n<div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/04\/nefraxis-logo.webp\" title=\"\"  alt=\"Nefraxis Logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n<div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/prime-staff-logo.webp\" title=\"\"  alt=\"Prime Staff logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n<div class=\"logo-grid-item elementor-animation-grow\" >\n  \t\n  \n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/04\/apptie-logo.webp\" title=\"\"  alt=\"Apptie logo\" width=\"477\" height=\"151\">\n      \t\n   \t\n<\/div>\n\n    <\/div>\n<!-- end Logo Grid -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-c63da28 e-con-full e-flex e-con e-parent\" data-id=\"c63da28\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6771fb8 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6771fb8\" data-element_type=\"widget\" id=\"cfc-control\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the annual declaration of assets and income?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_line_height_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-efbab2b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"efbab2b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\" data-start=\"895\" data-end=\"1043\">The annual declaration of assets and income is a report submitted by an individual to the Ukrainian tax authorities regarding income received in Ukraine and abroad during the reporting year.<\/p><p style=\"text-align: center;\" data-start=\"1045\" data-end=\"1252\">The obligation to file such a declaration arises in cases provided for in the Tax Code of Ukraine, including when receiving foreign income, investment profits, or when owning a Controlled Foreign Company (CFC).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4728ad9 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"4728ad9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Declaration and CFC: how they are related<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_line_height_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-c10cf70 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c10cf70\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\" data-start=\"103\" data-end=\"397\"><span>If you are a controlling person of a Controlled Foreign Company (CFC), information about the CFC may affect the figures reported in your annual declaration of assets and income. Our team will help determine what exactly must be reflected in the declaration and, if required, <span style=\"color: #ccffcc;\"><strong><a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-report-in-ukraine\/\" style=\"color: #ccffcc;\">prepare a CFC report as a separate document<\/a><\/strong><\/span>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af522f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af522f2\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9bb60f0\" data-id=\"9bb60f0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3cd1336 gt3_parallax-yes elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cd1336\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2271666\" data-id=\"2271666\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5dd7d6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5dd7d6d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-4ad103e\" data-id=\"4ad103e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-efa43a3 elementor-widget elementor-widget-heading\" data-id=\"efa43a3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Income Declaration requirements in Ukraine<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-545f183 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"545f183\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\"><span>According to the <span style=\"color: #ccffcc;\"><strong><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#Text\" target=\"_blank\" rel=\"nofollow noopener\" style=\"color: #ccffcc;\">Tax Code of Ukraine<\/a><\/strong><\/span> , individuals who are tax residents of Ukraine must declare income received during the reporting year if such income was not taxed or exempt from taxation.<\/span><br \/><span style=\"color: #ccffcc;\"><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-76529e6 e-flex e-con-boxed e-con e-parent\" data-id=\"76529e6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8ad69f3 e-con-full e-grid e-con e-child\" data-id=\"8ad69f3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5105a3e elementor-widget__width-initial elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"5105a3e\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\t\t<link id='font-awesome-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_5105a3e * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_5105a3e{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_5105a3e svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_5105a3e .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_5105a3e .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_5105a3e .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_5105a3e .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_5105a3e .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_5105a3e:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_5105a3e .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_5105a3e\">\n  \n         \n                <h3  class=\"blox-boxed-small-square-icon-box-heading\">CFC and the annual declaration<\/h3>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p style=\"text-align: center;\" data-start=\"507\" data-end=\"618\"><span>If an individual is the controlling person of a Controlled Foreign Company (CFC), the adjusted profit indicators of that company must be reflected in the annual declaration of assets and income. The CFC report is submitted as a separate stage in accordance with the requirements of the Tax Code of Ukraine.<\/span><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c9af1b1 e-con-full e-grid e-con e-child\" data-id=\"c9af1b1\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64bb4f0 elementor-widget__width-initial elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"64bb4f0\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_64bb4f0 * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_64bb4f0{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_64bb4f0 svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_64bb4f0 .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_64bb4f0 .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_64bb4f0 .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_64bb4f0 .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_64bb4f0 .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_64bb4f0:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_64bb4f0 .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_64bb4f0\">\n  \n         \n                <h3  class=\"blox-boxed-small-square-icon-box-heading\">Declaration submission deadline<\/h3>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p style=\"text-align: center;\" data-start=\"1008\" data-end=\"1218\"><span>The annual declaration of assets and income must be submitted by May 1 of the year following the reporting year<\/span><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6f70fd elementor-widget__width-initial elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"e6f70fd\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_e6f70fd * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_e6f70fd{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_e6f70fd svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_e6f70fd .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_e6f70fd .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_e6f70fd .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_e6f70fd .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_e6f70fd .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_e6f70fd:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_e6f70fd .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_e6f70fd\">\n  \n         \n                <h3  class=\"blox-boxed-small-square-icon-box-heading\">Tax payment deadline<\/h3>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p data-start=\"813\" data-end=\"895\">The amount of tax liabilities determined in the declaration must be paid by August 1<\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-981aa16 e-con-full e-flex e-con e-child\" data-id=\"981aa16\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dfeaba2 elementor-widget elementor-widget-heading\" data-id=\"dfeaba2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Which income and assets must be declared?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a6bd70b e-con-full e-grid e-con e-child\" data-id=\"a6bd70b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a2736d elementor-widget__width-initial elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"4a2736d\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_4a2736d * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_4a2736d{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_4a2736d svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_4a2736d .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_4a2736d .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_4a2736d .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_4a2736d .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_4a2736d .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_4a2736d:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_4a2736d .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_4a2736d\">\n  \n          \t   <div class=\"ue-icon-wrap\">\n         <div class=\"ue-icon\">\n                        <div class=\"blox-boxed-small-square-icon-box-icon\">\n               <div class=\"ue-icon-inner\"><i class='fas fa-house-user'><\/i><\/div>\n             <\/div>\n                    <\/div>\n       <\/div>\n         \n                <h3  class=\"blox-boxed-small-square-icon-box-heading\">Rental and sale of property<\/h3>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><span>Income from renting out or selling property, selling agricultural products, and other income received from third parties<\/span><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9ff25a elementor-widget__width-initial elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"f9ff25a\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_f9ff25a * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_f9ff25a{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_f9ff25a svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_f9ff25a .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_f9ff25a .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_f9ff25a .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_f9ff25a .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_f9ff25a .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_f9ff25a:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_f9ff25a .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_f9ff25a\">\n  \n          \t   <div class=\"ue-icon-wrap\">\n         <div class=\"ue-icon\">\n                        <div class=\"blox-boxed-small-square-icon-box-icon\">\n               <div class=\"ue-icon-inner\"><i class='far fa-money-bill-alt'><\/i><\/div>\n             <\/div>\n                    <\/div>\n       <\/div>\n         \n                <h3  class=\"blox-boxed-small-square-icon-box-heading\">Foreign income<\/h3>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p data-start=\"590\" data-end=\"725\">Salary, dividends, royalties, interest, pensions, scholarships, income from selling property outside Ukraine, and cryptocurrency transactions<\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89a6685 elementor-widget__width-initial elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"89a6685\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_89a6685 * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_89a6685{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_89a6685 svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_89a6685 .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_89a6685 .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_89a6685 .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_89a6685 .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_89a6685 .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_89a6685:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_89a6685 .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_89a6685\">\n  \n          \t   <div class=\"ue-icon-wrap\">\n         <div class=\"ue-icon\">\n                        <div class=\"blox-boxed-small-square-icon-box-icon\">\n               <div class=\"ue-icon-inner\"><i class='far fa-credit-card'><\/i><\/div>\n             <\/div>\n                    <\/div>\n       <\/div>\n         \n                <h3  class=\"blox-boxed-small-square-icon-box-heading\">Additional benefits<\/h3>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><span>Debt or loan forgiveness and other benefits, if their value exceeds the threshold set by Ukrainian law<\/span><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-442635a elementor-widget__width-initial elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"442635a\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_442635a * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_442635a{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_442635a svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_442635a .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_442635a .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_442635a .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_442635a .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_442635a .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_442635a:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_442635a .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_442635a\">\n  \n          \t   <div class=\"ue-icon-wrap\">\n         <div class=\"ue-icon\">\n                        <div class=\"blox-boxed-small-square-icon-box-icon\">\n               <div class=\"ue-icon-inner\"><i class='fas fa-gifts'><\/i><\/div>\n             <\/div>\n                    <\/div>\n       <\/div>\n         \n                <h3  class=\"blox-boxed-small-square-icon-box-heading\">Inheritance and gifts<\/h3>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><span>Income received as inheritance or gifts from individuals who are not close relatives<\/span><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98296c9 elementor-widget__width-initial elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"98296c9\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_98296c9 * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_98296c9{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_98296c9 svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_98296c9 .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_98296c9 .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_98296c9 .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_98296c9 .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_98296c9 .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_98296c9:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_98296c9 .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_98296c9\">\n  \n          \t   <div class=\"ue-icon-wrap\">\n         <div class=\"ue-icon\">\n                        <div class=\"blox-boxed-small-square-icon-box-icon\">\n               <div class=\"ue-icon-inner\"><i class='fas fa-cash-register'><\/i><\/div>\n             <\/div>\n                    <\/div>\n       <\/div>\n         \n                <h3  class=\"blox-boxed-small-square-icon-box-heading\">Non-Withholding Income<\/h3>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><span>Income where a tax agent did not withhold Personal Income Tax (PIT) at the time of payment<\/span><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c51faa elementor-widget__width-initial elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"6c51faa\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_6c51faa * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_6c51faa{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_6c51faa svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_6c51faa .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_6c51faa .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_6c51faa .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_6c51faa .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_6c51faa .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_6c51faa:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_6c51faa .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_6c51faa\">\n  \n          \t   <div class=\"ue-icon-wrap\">\n         <div class=\"ue-icon\">\n                        <div class=\"blox-boxed-small-square-icon-box-icon\">\n               <div class=\"ue-icon-inner\"><i class='fas fa-file-invoice-dollar'><\/i><\/div>\n             <\/div>\n                    <\/div>\n       <\/div>\n         \n                <h3  class=\"blox-boxed-small-square-icon-box-heading\">Investment assets<\/h3>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><span>Income from selling securities, corporate rights, and other investment instruments<\/span><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_line_height elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-54b3381 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"54b3381\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1179\" data-end=\"1469\">The annual declaration of assets and income covers both income earned in Ukraine and foreign income received during the reporting year. The obligation to file arises in cases provided for by the Tax Code of Ukraine, when such income has not been finally taxed or is not exempt from taxation.<\/p><p data-start=\"1471\" data-end=\"1785\">Special attention should be paid to investment gains, cryptocurrency transactions, asset sales, and income received from abroad. If you control a Controlled Foreign Company (CFC), the adjusted profit indicators of that company may affect the tax liabilities reflected in your annual declaration. Proper reporting helps reduce the risk of additional tax assessments, penalties, and follow-up inquiries from the Ukrainian tax authorities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1566f92 e-flex e-con-boxed e-con e-parent\" data-id=\"1566f92\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dee08e9 e-con-full e-flex e-con e-child\" data-id=\"dee08e9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b58a69 elementor-widget elementor-widget-heading\" data-id=\"7b58a69\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How WoBorders prepares and files your declaration<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_font_weight elementor-element-custom_color elementor-element elementor-element-4b85a7f elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"4b85a7f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Below are the key stages: from verifying the grounds for filing to submission and communication with the tax authority<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9db5e e-con-full e-flex e-con e-child\" data-id=\"5d9db5e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e6e08b elementor-widget elementor-widget-ucaddon_content_accordion\" data-id=\"0e6e08b\" data-element_type=\"widget\" data-widget_type=\"ucaddon_content_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Content Accordion -->\n\n<style>\/* widget: Content Accordion *\/\n\n\n\n#uc_content_accordion_elementor_0e6e08b *{\n  box-sizing: border-box;\n}\n\n#uc_content_accordion_elementor_0e6e08b .ue_heading_title{\n  margin:0;\n  flex-grow:1;\n  display:flex;\n  flex-direction:row;\n}\n\n#uc_content_accordion_elementor_0e6e08b .uc_container .uc-heading{\n\tdisplay:flex;\n    align-items:center;\n\toverflow:hidden;\n\tcursor:pointer;  \n}\n\n#uc_content_accordion_elementor_0e6e08b .uc_container .uc_content{\n    display:none;\n}\n\n#uc_content_accordion_elementor_0e6e08b .uc_container .uc-heading span.ue_accordion_icon{\n\tdisplay:flex;\n    align-items:center;\n   \tjustify-content:center;\n    flex-grow:0;\n    flex-shrink:0;\n}\n\n#uc_content_accordion_elementor_0e6e08b .uc_ac_box.uc-item-active span.uc_dactive{\n\tdisplay:none;\n}\n\n#uc_content_accordion_elementor_0e6e08b .uc_ac_box:not(.uc-item-active) span.uc_active{\n\tdisplay:none;\n}\n\n#uc_content_accordion_elementor_0e6e08b span.ue_accordion_icon svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_content_accordion_elementor_0e6e08b .uc_container .uc_btn {\n    text-align: center;\n    display: inline-block;\n    text-decoration: none;\n    transition: ease-in-out all 0.25s;\n}\n\n#uc_content_accordion_elementor_0e6e08b .ue-item-image img{\n  width:100%;\n  display:block;\n  object-fit:cover;\n}\n\n<\/style>\n\n<div class=\"uc_material_accordion\"  id=\"uc_content_accordion_elementor_0e6e08b\"  data-name=\"\" data-scroll=\"off\" data-offset=\"0\" data-closeothers=\"false\" data-set-hash=\"false\" data-transition-duration=\"400\" >\n  <div class=\"uc_container uc-items-wrapper\">\n    \n\n\t\t\n\n\n<div id=\"#ue-tab1\" class=\"uc_ac_box elementor-repeater-item-6a5c8fd uc-item-active\" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-plus'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-minus'><\/i><\/span>\n    <h3 class=\"ue_heading_title\">Analyze<\/h3>\n  <\/a>\n  \n  <div class=\"uc_content\" style='display:block'>\n        \n      \n         \n                        \n      \n              <div class=\"ue-item-text\"><p>We review your income for the reporting year (in Ukraine and abroad), determine whether filing is required, and calculate the applicable tax liabilities<\/p><\/div>\n      \n              \n      <\/div> \n<\/div>\n\n\n\n\n\n<div id=\"#ue-tab2\" class=\"uc_ac_box elementor-repeater-item-f7cb925\" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-plus'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-minus'><\/i><\/span>\n    <h3 class=\"ue_heading_title\">Filling<\/h3>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                        \n      \n              <div class=\"ue-item-text\"><p>We prepare the declaration in the correct format and submit it through the taxpayer\u2019s electronic cabinet (if necessary \u2014 using your electronic signature)<\/p><\/div>\n      \n              \n      <\/div> \n<\/div>\n\n\n\n\n\n<div id=\"#ue-tab3\" class=\"uc_ac_box elementor-repeater-item-940cd3f\" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-plus'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-minus'><\/i><\/span>\n    <h3 class=\"ue_heading_title\">Follow-up and support<\/h3>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                        \n      \n              <div class=\"ue-item-text\"><p>We track the acceptance of the declaration and assist with communication with the tax authorities if additional requests arise<\/p><\/div>\n      \n              \n      <\/div> \n<\/div>\n\n  <\/div>\n<\/div>\n\n\n<!-- end Content Accordion -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afa997f elementor-widget elementor-widget-heading\" data-id=\"afa997f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cost of preparing and filing the declaration<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fe50c6 elementor-widget elementor-widget-html\" data-id=\"4fe50c6\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n.declaretion-ua-pricing {\n  --text: #fff;\n  --muted: rgba(255, 255, 255, 0.84);\n  --line: rgba(255, 255, 255, 0.11);\n\n  width: 100%;\n  font-family: \"Golos Text\", inherit;\n}\n\n.declaretion-ua-pricing,\n.declaretion-ua-pricing * {\n  box-sizing: border-box;\n}\n\n.declaretion-ua-pricing__grid {\n  display: grid;\n  grid-template-columns: 1fr;\n  gap: 18px;\n  align-items: stretch;\n  width: 100%;\n}\n\n\/* Package *\/\n.declaretion-ua-pricing__package {\n  --accent: #a688ff;\n  --accent-soft: #c6b5ff;\n  --accent-rgb: 138, 98, 255;\n  --card-start: #17132d;\n  --card-end: #100f20;\n\n  display: flex;\n  flex-direction: column;\n  min-width: 0;\n  width: 100%;\n  margin: 0;\n  padding: 28px 24px 26px;\n  overflow: hidden;\n\n  color: var(--text);\n  background:\n    radial-gradient(\n      circle at 20% 0%,\n      rgba(var(--accent-rgb), 0.08),\n      transparent 45%\n    ),\n    linear-gradient(180deg, var(--card-start), var(--card-end));\n\n  border: 1px solid rgba(var(--accent-rgb), 0.3);\n  border-radius: 24px;\n}\n\n.declaretion-ua-pricing__package--standard {\n  --accent: #5aa5ff;\n  --accent-soft: #8abeff;\n  --accent-rgb: 54, 132, 255;\n  --card-start: #09152a;\n  --card-end: #08101d;\n}\n\n.declaretion-ua-pricing__package--pro {\n  --accent: #d979f2;\n  --accent-soft: #e4aeff;\n  --accent-rgb: 214, 92, 255;\n  --card-start: #1d1227;\n  --card-end: #150e1e;\n}\n\n\/* Header *\/\n.declaretion-ua-pricing__header {\n  display: grid;\n  grid-template-columns: 58px minmax(0, 1fr);\n  gap: 14px;\n  align-items: center;\n  width: 100%;\n  min-width: 0;\n  padding-bottom: 22px;\n  border-bottom: 1px solid var(--line);\n}\n\n.declaretion-ua-pricing__heading {\n  min-width: 0;\n}\n\n.declaretion-ua-pricing__icon {\n  display: grid;\n  place-items: center;\n  width: 58px;\n  height: 58px;\n\n  color: var(--accent);\n  background: rgba(var(--accent-rgb), 0.07);\n  border: 1px solid rgba(var(--accent-rgb), 0.18);\n  border-radius: 17px;\n}\n\n.declaretion-ua-pricing__icon svg {\n  display: block;\n  width: 34px;\n  height: 34px;\n}\n\n.declaretion-ua-pricing .declaretion-ua-pricing__title {\n  margin: 0 0 6px;\n  padding: 0;\n\n  color: var(--text);\n  font-family: inherit;\n  font-size: 24px;\n  font-weight: 700;\n  line-height: 1.15;\n  letter-spacing: -0.025em;\n  text-transform: none;\n}\n\n.declaretion-ua-pricing__subtitle {\n  margin: 0;\n  color: var(--accent-soft);\n  font-size: 14px;\n  font-weight: 600;\n  line-height: 1.45;\n}\n\n\/* Content *\/\n.declaretion-ua-pricing__content {\n  display: flex;\n  flex: 1;\n  flex-direction: column;\n  min-width: 0;\n  padding-top: 22px;\n}\n\n.declaretion-ua-pricing__label {\n  margin-bottom: 20px;\n  color: var(--text);\n  font-size: 16px;\n  font-weight: 400;\n  line-height: 1.5;\n}\n\n.declaretion-ua-pricing__label strong {\n  color: var(--text);\n  font-weight: 700;\n}\n\n\/* List *\/\n.declaretion-ua-pricing ul.declaretion-ua-pricing__list {\n  display: flex;\n  flex-direction: column;\n  gap: 18px;\n\n  width: 100%;\n  min-width: 0;\n  margin: 0;\n  padding: 0;\n\n  list-style: none;\n  columns: auto;\n}\n\n.declaretion-ua-pricing ul.declaretion-ua-pricing__list > li {\n  display: grid;\n  grid-template-columns: 24px minmax(0, 1fr);\n  gap: 11px;\n  align-items: start;\n\n  width: 100%;\n  min-width: 0;\n  margin: 0;\n  padding: 0;\n\n  color: var(--muted);\n  font-family: inherit;\n  font-size: 16px;\n  font-weight: 400;\n  line-height: 1.5;\n\n  list-style: none;\n  white-space: normal;\n  overflow-wrap: normal;\n  word-break: normal;\n  hyphens: none;\n}\n\n.declaretion-ua-pricing ul.declaretion-ua-pricing__list > li::before,\n.declaretion-ua-pricing ul.declaretion-ua-pricing__list > li::after {\n  display: none;\n  content: none;\n}\n\n.declaretion-ua-pricing ul.declaretion-ua-pricing__list > li::marker {\n  content: \"\";\n  font-size: 0;\n}\n\n.declaretion-ua-pricing__item-text {\n  display: block;\n  min-width: 0;\n}\n\n.declaretion-ua-pricing__item-text strong {\n  color: var(--text);\n  font-weight: 700;\n}\n\n\/* Check *\/\n.declaretion-ua-pricing__check {\n  display: grid;\n  place-items: center;\n  width: 24px;\n  height: 24px;\n  margin-top: 1px;\n\n  color: var(--accent);\n  border: 1.5px solid currentColor;\n  border-radius: 50%;\n}\n\n.declaretion-ua-pricing__check svg {\n  display: block;\n  width: 12px;\n  height: 12px;\n}\n\n\/* Tablet *\/\n@media (max-width: 1024px) {\n  .declaretion-ua-pricing__grid {\n    grid-template-columns: 1fr;\n    gap: 20px;\n    max-width: 720px;\n    margin: 0 auto;\n  }\n\n  .declaretion-ua-pricing__package {\n    padding: 26px 24px;\n  }\n\n  .declaretion-ua-pricing .declaretion-ua-pricing__title {\n    font-size: 20px;\n  }\n\n  .declaretion-ua-pricing__label,\n  .declaretion-ua-pricing ul.declaretion-ua-pricing__list > li {\n    font-size: 14px;\n  }\n}\n\n\/* Mobile *\/\n@media (max-width: 767px) {\n  .declaretion-ua-pricing__grid {\n    gap: 16px;\n  }\n\n  .declaretion-ua-pricing__package {\n    padding: 22px 18px;\n    border-radius: 20px;\n  }\n\n  .declaretion-ua-pricing__header {\n    grid-template-columns: 52px minmax(0, 1fr);\n    gap: 12px;\n    padding-bottom: 19px;\n  }\n\n  .declaretion-ua-pricing__icon {\n    width: 52px;\n    height: 52px;\n    border-radius: 15px;\n  }\n\n  .declaretion-ua-pricing__icon svg {\n    width: 30px;\n    height: 30px;\n  }\n\n  .declaretion-ua-pricing__content {\n    padding-top: 20px;\n  }\n\n  .declaretion-ua-pricing__label {\n    margin-bottom: 18px;\n  }\n\n  .declaretion-ua-pricing ul.declaretion-ua-pricing__list {\n    gap: 16px;\n  }\n\n  .declaretion-ua-pricing ul.declaretion-ua-pricing__list > li {\n    grid-template-columns: 23px minmax(0, 1fr);\n    gap: 10px;\n    font-size: 14px;\n  }\n\n  .declaretion-ua-pricing__check {\n    width: 23px;\n    height: 23px;\n  }\n}\n<\/style>\n\n<section class=\"declaretion-ua-pricing\">\n  <div class=\"declaretion-ua-pricing__grid\">\n\n    <!-- \u0421\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u0439 \u041a\u0406\u041a-\u0437\u0432\u0456\u0442 -->\n    <article class=\"declaretion-ua-pricing__package\">\n      <div class=\"declaretion-ua-pricing__header\">\n\n        <div class=\"declaretion-ua-pricing__icon\" aria-hidden=\"true\">\n          <svg viewbox=\"0 0 48 48\" fill=\"none\">\n            <path\n              d=\"M24 5 39 11v11c0 10-6.5 17-15 21-8.5-4-15-11-15-21V11L24 5Z\"\n              stroke=\"currentColor\"\n              stroke-width=\"2\"\n              stroke-linejoin=\"round\"\n            \/>\n            <path\n              d=\"m17 24 5 5 10-11\"\n              stroke=\"currentColor\"\n              stroke-width=\"2.5\"\n              stroke-linecap=\"round\"\n              stroke-linejoin=\"round\"\n            \/>\n          <\/svg>\n        <\/div>\n\n        <div class=\"declaretion-ua-pricing__heading\">\n          <div class=\"declaretion-ua-pricing__title\">On request<\/div>\n\n          <p class=\"declaretion-ua-pricing__subtitle\">\n            The cost is calculated individually for each case\n          <\/p>\n        <\/div>\n\n      <\/div>\n\n      <div class=\"declaretion-ua-pricing__content\">\n        <ul class=\"declaretion-ua-pricing__list\">\n\n          <li>\n            <span class=\"declaretion-ua-pricing__check\" aria-hidden=\"true\">\n              <svg viewbox=\"0 0 16 16\" fill=\"none\">\n                <path d=\"m4 8 2.5 2.5L12 5\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n              <\/svg>\n            <\/span>\n            <span class=\"declaretion-ua-pricing__item-text\">\n              Preparation and filing of the personal income and asset declaration in Ukraine<\/a>\n            <\/span>\n          <\/li>\n\n          <li>\n            <span class=\"declaretion-ua-pricing__check\" aria-hidden=\"true\">\n              <svg viewbox=\"0 0 16 16\" fill=\"none\">\n                <path d=\"m4 8 2.5 2.5L12 5\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n              <\/svg>\n            <\/span>\n            <span class=\"declaretion-ua-pricing__item-text\">\n              Tax credit offset if the income has already been taxed in a country with which a <strong>Double Taxation Avoidance Agreement is in place<\/strong>\n            <\/span>\n          <\/li>\n\n          <li>\n            <span class=\"declaretion-ua-pricing__check\" aria-hidden=\"true\">\n              <svg viewbox=\"0 0 16 16\" fill=\"none\">\n                <path d=\"m4 8 2.5 2.5L12 5\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n              <\/svg>\n            <\/span>\n            <span class=\"declaretion-ua-pricing__item-text\">\n              Submission of the declaration through the taxpayer\u2019s electronic cabinet\n            <\/span>\n          <\/li>\n\n          <li>\n            <span class=\"declaretion-ua-pricing__check\" aria-hidden=\"true\">\n              <svg viewbox=\"0 0 16 16\" fill=\"none\">\n                <path d=\"m4 8 2.5 2.5L12 5\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n              <\/svg>\n            <\/span>\n            <span class=\"declaretion-ua-pricing__item-text\">\n              Preparation of letters in response to inquiries from the Tax Authority\n            <\/span>\n          <\/li>\n\n        <\/ul>\n      <\/div>\n    <\/article>\n\n  <\/div>\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77a9a11 e-flex e-con-boxed e-con e-parent\" data-id=\"77a9a11\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9fb6e1f e-con-full e-flex e-con e-child\" data-id=\"9fb6e1f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-e188288 e-con-full e-flex e-con e-child\" data-id=\"e188288\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3fb0102 e-flex e-con-boxed e-con e-child\" data-id=\"3fb0102\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9ece440 e-con-full e-flex e-con e-child\" data-id=\"9ece440\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-10c530d e-con-full e-flex e-con e-child\" data-id=\"10c530d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d07859 elementor-widget elementor-widget-heading\" data-id=\"6d07859\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Not sure if you need to file a declaration?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44976d9 elementor-widget elementor-widget-spacer\" data-id=\"44976d9\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-887acef elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"887acef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">We will determine whether you are required to file and prepare the declaration for submission to the Ukrainian tax authorities<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a47539 elementor-widget elementor-widget-heading\" data-id=\"7a47539\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Your consultant<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7426816 elementor-vertical-align-bottom elementor-widget elementor-widget-image-box\" data-id=\"7426816\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">Ivan Chebotarov<\/p><p class=\"elementor-image-box-description\">CEO &amp; co-Founder<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5114548 e-con-full e-flex e-con e-child\" data-id=\"5114548\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-522b5a1 e-flex e-con-boxed e-con e-child\" data-id=\"522b5a1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-37e3012 e-con-full e-flex e-con e-child\" data-id=\"37e3012\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea9d13b elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-tablet-align-left elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"ea9d13b\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/telegram.me\/woborders_ag_bot\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Telegram\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-telegram-plane\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tTelegram\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4845d3a e-con-full e-flex e-con e-child\" data-id=\"4845d3a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7df3051 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-tablet-align-left elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"7df3051\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"viber:\/\/pa?chatURI=dream2teamagency\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Viber\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-viber\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tViber\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e13767 e-con-full e-flex e-con e-child\" data-id=\"0e13767\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0204d64 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-tablet-align-left elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"0204d64\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/wa.me\/message\/VLEBLWYHZDRSM1\/\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"WhatsApp\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-whatsapp\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tWhatsApp\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b8377a1 e-con-full e-flex e-con e-child\" data-id=\"b8377a1\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97e3827 elementor-widget elementor-widget-heading\" data-id=\"97e3827\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Describe your request<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06cf52f elementor-widget elementor-widget-shortcode\" data-id=\"06cf52f\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f25315-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"25315\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/38048#wpcf7-f25315-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\" data-trp-original-action=\"\/en\/wp-json\/wp\/v2\/pages\/38048#wpcf7-f25315-o1\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"25315\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.4\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f25315-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"row gt3_contactform_home6\">\n\t<div class=\"span6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your name\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"span12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Email*\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"span12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Message\" name=\"your-message\"><\/textarea><\/span>\n\t\t<\/p>\n\t<\/div>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"1\" type=\"hidden\" name=\"pipeline_id\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"1\" type=\"hidden\" name=\"status_id\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_source\" value=\"\" type=\"hidden\" name=\"utm_source\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_medium\" value=\"\" type=\"hidden\" name=\"utm_medium\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_campaign\" value=\"\" type=\"hidden\" name=\"utm_campaign\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_term\" value=\"\" type=\"hidden\" name=\"utm_term\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_content\" value=\"\" type=\"hidden\" name=\"utm_content\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"gclid\" value=\"\" type=\"hidden\" name=\"gclid\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"fbclid\" value=\"\" type=\"hidden\" name=\"fbclid\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"page_url\" value=\"\" type=\"hidden\" name=\"page_url\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"page_title\" value=\"\" type=\"hidden\" name=\"page_title\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"referrer\" value=\"\" type=\"hidden\" name=\"referrer\" \/>\n<\/div>\n<div class=\"span12\">\n\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Tell us about your project\" \/>\n\t<\/p>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n<\/div>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-b486626 e-flex e-con-boxed e-con e-parent\" data-id=\"b486626\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a0ccc2 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7a0ccc2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions about income declaration in Ukraine<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e8314a6 e-flex e-con-boxed e-con e-parent\" data-id=\"e8314a6\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40d4cb7 elementor-widget__width-initial elementor-widget elementor-widget-bdt-accordion\" data-id=\"40d4cb7\" data-element_type=\"widget\" data-widget_type=\"bdt-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-container\">\n\t\t\t<div id=\"bdt-ep-accordion-40d4cb7\" class=\"bdt-ep-accordion bdt-accordion\" data-bdt-accordion=\"{&quot;collapsible&quot;:true,&quot;multiple&quot;:false,&quot;transition&quot;:&quot;ease-in-out&quot;}\" itemscope=\"\" itemtype=\"https:\/\/schema.org\/FAQPage\" \t\tdata-settings=\"{&quot;id&quot;:&quot;bdt-ep-accordion-40d4cb7&quot;,&quot;activeHash&quot;:&quot;no&quot;,&quot;activeScrollspy&quot;:null,&quot;hashTopOffset&quot;:false,&quot;hashScrollspyTime&quot;:false,&quot;closeAllItemsOnMobile&quot;:false}\">\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"0\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWho is required to file an income declaration?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><div class=\"elementor-toggle-item\"><div id=\"elementor-tab-content-1982\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"region\" data-tab=\"2\" aria-labelledby=\"elementor-tab-title-1982\"><p data-start=\"649\" data-end=\"735\"><span>Income declarations must be filed by Ukrainian tax residents who received income that was not finally taxed by a tax agent or received foreign income.<\/span><\/p><\/div><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"1\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhich income must be declared?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p><strong>Ukrainian residents must declare:<\/strong><\/p><p><span>\u2013 Foreign income \u2014 salary, freelance income, rental income, sale of assets, etc.<\/span><\/p><p><span>\u2013 Income received under the Diia City regime<\/span><\/p><p><span>\u2013 Cryptocurrency income \u2014 when exchanged for fiat or another asset<\/span><\/p><p><span>\u2013 Dividends and interest from foreign companies, including Controlled Foreign Companies (CFCs)<\/span><\/p><p><span>\u2013 Gifts and winnings<\/span><\/p><p><span>\u2013 Income from the sale or exchange of movable or immovable property<\/span><\/p><p><span>\u2013 Income from leasing land plots or agricultural shares<\/span><\/p><p><span>\u2013 Investment gains<\/span><\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"2\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tHow and when is the Income Declaration submitted?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p><span>The tax year runs from January 1 to December 31. <\/span><span>The deadline for filing the annual declaration is May 1 of the year following the reporting year\n(for example, for the 2025 tax year \u2014 until May 1, 2026).\u00a0<\/span><\/p><p><span>The deadline for paying taxes is August 1.<\/span><\/p><p><span>The declaration can be submitted: through the taxpayer\u2019s electronic cabinet at cabinet.tax.gov.ua or in paper form to the tax authority at the place of registration<\/span><\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"3\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhich taxes must be paid after Income Declaration?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p data-start=\"686\" data-end=\"882\"><strong>Declared personal income is subject to:<\/strong><br data-start=\"1219\" data-end=\"1222\" \/><span>\u2013 Personal Income Tax (PIT) \u2014 18%<\/span><br data-start=\"1236\" data-end=\"1239\" \/><span>\u2013 Military levy \u2014 5%<\/span><br data-start=\"1263\" data-end=\"1266\" \/><span><\/span><\/p><p data-start=\"686\" data-end=\"882\"><span>If tax on foreign income has already been paid in the country of source and a Double Taxation Treaty applies, the paid tax may be credited in Ukraine.<\/span><\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"4\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat is the liability for failure to submit or a false declaration?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p data-start=\"672\" data-end=\"782\"><span>Failure to submit the declaration on time may result in an administrative fine (currently 340 UAH).\nIf tax was not paid due to failure to report or understatement of income, a penalty of 10\u201320% of the unpaid tax amount may apply, along with accrued interest (penalty charges).<\/span><\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-88ebcff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88ebcff\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-66fe5c7\" data-id=\"66fe5c7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e8c04e2 elementor-widget elementor-widget-heading\" data-id=\"e8c04e2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Related services for international business owners<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-497378a gt3-home-socials-block elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"497378a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1a29c3e\" data-id=\"1a29c3e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6433df3 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-gt3-core-imagebox\" data-id=\"6433df3\" data-element_type=\"widget\" data-widget_type=\"gt3-core-imagebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gt3-core-imagebox-wrapper elementor-image_icon-position-default\"><figure class=\"gt3-core-imagebox-img\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-report-in-ukraine\/\"><img loading=\"lazy\" decoding=\"async\" width=\"256\" height=\"256\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/kik-suprovid-icon-black-box-2.webp\" class=\"attachment-full size-full wp-image-37806\" alt=\"CFC icon\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/kik-suprovid-icon-black-box-2.webp 256w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/kik-suprovid-icon-black-box-2-150x150.webp 150w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/kik-suprovid-icon-black-box-2-12x12.webp 12w\" sizes=\"(max-width: 256px) 100vw, 256px\" title=\"kik-suprovid-icon-black-box-2\" \/><\/a><\/figure><div class=\"gt3-core-imagebox-content\"><div class=\"gt3-core-imagebox-title\"><p class=\"gt3-core-imagebox-title\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-report-in-ukraine\/\">Preparation and submission of CFC reports<\/a><\/p><\/div><\/div><\/div><a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-report-in-ukraine\/\"><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df08de0 elementor-mobile-align-left elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"df08de0\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-report-in-ukraine\/\" class=\"bdt-ep-button bdt-ep-button-effect-e bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"\u0414\u0435\u0442\u0430\u043b\u044c\u043d\u0456\u0448\u0435\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-long-arrow-alt-right\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tLearn more\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-a3c40c8\" data-id=\"a3c40c8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8ed556 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-gt3-core-imagebox\" data-id=\"c8ed556\" data-element_type=\"widget\" data-widget_type=\"gt3-core-imagebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gt3-core-imagebox-wrapper elementor-image_icon-position-default\"><figure class=\"gt3-core-imagebox-img\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-notification-in-ukraine\/\"><img loading=\"lazy\" decoding=\"async\" width=\"256\" height=\"256\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/report-icon-us-black-box-2.webp\" class=\"attachment-full size-full wp-image-38053\" alt=\"Report icon\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/report-icon-us-black-box-2.webp 256w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/report-icon-us-black-box-2-150x150.webp 150w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/report-icon-us-black-box-2-12x12.webp 12w\" sizes=\"(max-width: 256px) 100vw, 256px\" title=\"report-icon-us-black-box-2\" \/><\/a><\/figure><div class=\"gt3-core-imagebox-content\"><div class=\"gt3-core-imagebox-title\"><p class=\"gt3-core-imagebox-title\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-notification-in-ukraine\/\">CFC notification filing for UA only<\/a><\/p><\/div><\/div><\/div><a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-notification-in-ukraine\/\"><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a97b61 elementor-mobile-align-left elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"8a97b61\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/woborders.agency\/en\/business-services\/cfc-notification-in-ukraine\/\" class=\"bdt-ep-button bdt-ep-button-effect-e bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"\u0414\u0435\u0442\u0430\u043b\u044c\u043d\u0456\u0448\u0435\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-long-arrow-alt-right\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tLearn more\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-8dae716\" data-id=\"8dae716\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31104d6 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-gt3-core-imagebox\" data-id=\"31104d6\" data-element_type=\"widget\" data-widget_type=\"gt3-core-imagebox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gt3-core-imagebox-wrapper elementor-image_icon-position-default\"><figure class=\"gt3-core-imagebox-img\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/tax-and-legal-advice\/\"><img loading=\"lazy\" decoding=\"async\" width=\"256\" height=\"256\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/tax-consluting-icon-black-box-2.webp\" class=\"attachment-full size-full wp-image-38027\" alt=\"Consulting icon\" srcset=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/tax-consluting-icon-black-box-2.webp 256w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/tax-consluting-icon-black-box-2-150x150.webp 150w, https:\/\/woborders.agency\/wp-content\/uploads\/2026\/03\/tax-consluting-icon-black-box-2-12x12.webp 12w\" sizes=\"(max-width: 256px) 100vw, 256px\" title=\"tax-consluting-icon-black-box-2\" \/><\/a><\/figure><div class=\"gt3-core-imagebox-content\"><div class=\"gt3-core-imagebox-title\"><p class=\"gt3-core-imagebox-title\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/tax-and-legal-advice\/\">International tax &amp; legal advisory<\/a><\/p><\/div><\/div><\/div><a href=\"https:\/\/woborders.agency\/en\/business-services\/tax-and-legal-advice\/\"><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa88894 elementor-mobile-align-left elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"fa88894\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"https:\/\/woborders.agency\/en\/business-services\/tax-and-legal-advice\/\" class=\"bdt-ep-button bdt-ep-button-effect-e bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"\u0414\u0435\u0442\u0430\u043b\u044c\u043d\u0456\u0448\u0435\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-long-arrow-alt-right\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tLearn more\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-154b6fc e-flex e-con-boxed e-con e-parent\" data-id=\"154b6fc\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d21c18 elementor-widget elementor-widget-heading\" data-id=\"1d21c18\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/woborders.agency\/en\/blog\/\">Related articles for Ukrainian tax residents<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74fdfe5 e-flex e-con-boxed e-con e-parent\" data-id=\"74fdfe5\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-639b554 elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget elementor-widget-ucaddon_post_grid\" data-id=\"639b554\" data-element_type=\"widget\" data-widget_type=\"ucaddon_post_grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Post Grid -->\n\n<style>\/* widget: Post Grid *\/\n\n\n\n#uc_post_grid_elementor_639b554{\n  min-height: 1px;\n}\n\n#uc_post_grid_elementor_639b554.uc_post_grid_style_one .uc_post_grid_style_one_wrap {\n   display:grid;\n}\n\n\n#uc_post_grid_elementor_639b554 .uc_post_grid_style_one_item{\n  position:relative;\n}\n\n#uc_post_grid_elementor_639b554 .uc_post_image{\n  transition:0.3s;\n  position:relative;\n  overflow:hidden;\n}\n\n#uc_post_grid_elementor_639b554 .uc_post_image img{\n  width:100%;\n  display:block;\n  transition:0.3s;\n}\n\n\t\n\n#uc_post_grid_elementor_639b554 .uc_post_image_overlay{\n  position:absolute;\n  top:0px;\n  left:0px;\n  height:100%;\n  width:100%;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_639b554 .uc_more_btn-custom-field{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_639b554 .uc_more_btn{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n.ue-grid-item-category a{\n  display:inline-block;\n  font-size:10px;\n  position: relative;\n  z-index: 1;\n}\n\n#uc_post_grid_elementor_639b554 .ue-grid-item-posttype{\n  display:inline-block;\n  position: relative;\n  z-index: 1;\n}\n\n\n.uc_post_title{\n  font-size:21px;\n}\n\n\n#uc_post_grid_elementor_639b554.uc_post_grid_style_one.ue-list-view .uc_content{\n flex-grow:1;\n}\n\n\n  #uc_post_grid_elementor_639b554:not(.ue-list-view) .ue_post_grid_item{\n    display:flex;\n    flex-direction:column;\n  }\n  \n  #uc_post_grid_elementor_639b554.uc_post_grid_style_one:not(.ue-list-view) .uc_content{\n   flex-grow:1;\n  }\n\n  #uc_post_grid_elementor_639b554.uc_post_grid_style_one .uc_content > div{\n    height:100%;\n    display:flex;\n    flex-direction:column;\n    justify-content: space-between;  }\n\n    #uc_post_grid_elementor_639b554 .uc_post_button   {\n     margin-top:auto;\n   }\n  \n\n\n\n\n\t#uc_post_grid_elementor_639b554.uc_post_grid_style_one:not(.ue-list-view) .uc_content{\n     margin-left:20px;\n      margin-right:20px;\n      margin-top:-30px;\n      position:relative;\n    }\n\n\n\n\n\n\n\n\n\/*  for grid\/list layout switcher*\/\n\t#uc_post_grid_elementor_639b554.ue-list-view .uc_post_grid_style_one_item {\n     display:flex;  \n     flex-direction:row;\n    }\n    #uc_post_grid_elementor_639b554.ue-list-view .uc_post_grid_style_one_item > div{\n     width:50%;\n    }\n   \n    #uc_post_grid_elementor_639b554.ue-list-view .uc_content    {\n      display:flex;\n      flex-direction:column;\n      justify-content:center;\n    }\n \n\/*  for grid\/list layout switcher*\/\n\n#uc_post_grid_elementor_639b554 .ue-meta-data{  \n  display:flex !important;\n  flex-wrap: wrap;\n  line-height:1em;\n}\n\n#uc_post_grid_elementor_639b554 .ue-grid-item-meta-data{\n  display:inline-flex;\n  align-items:center;\n}\n\n#uc_post_grid_elementor_639b554 .ue-grid-item-meta-data a{\n  color:inherit;\n}\n\n.ue-grid-item-meta-data{\n  font-size:12px;\n}\n\n#uc_post_grid_elementor_639b554 .ue-grid-item-meta-data-icon{\n  line-height:1em;\n}\n\n#uc_post_grid_elementor_639b554 .ue-grid-item-meta-data-icon svg{\n  width:1em;\n  height:1em;\n}\n\n#uc_post_grid_elementor_639b554 .ue-debug-meta{\n  padding:10px;\n  border:1px solid red;\n  position:relative;\n  line-height:1.5em;\n  font-size:11px;\n  width:100%;\n}\n\n#uc_post_grid_elementor_639b554 .uc_btn_inner{\n  display:inline-flex;\n  align-items:center;\n  pointer-events:none;\n}\n\n#uc_post_grid_elementor_639b554 .uc_btn_inner svg{\n  width:1em;\n  height:1em;\n}\n#uc_post_grid_elementor_639b554 .ue_p_title{\n  pointer-events:none;\n}\n\n\n#uc_post_grid_elementor_639b554 .uc_content_inner{\n  width: 100%;\n}\n\n\n#uc_post_grid_elementor_639b554 .view-switcher-button{\n  display: flex;\n  align-items: center;\n}\n\n#uc_post_grid_elementor_639b554 .view-switcher-icon{\n  display: flex;\n  align-items: center;\n  line-height: 1;\n  cursor: pointer;\n  transition: all .3s ease;\n}\n\n#uc_post_grid_elementor_639b554 .view-switcher-icon svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_post_grid_elementor_639b554 .view-switcher-icon.ue-hidden{\n  display: none;\n}\n\n\n#uc_post_grid_elementor_639b554_item1 [href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n#uc_post_grid_elementor_639b554_item2 [href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n<\/style>\n\n<div class=\"uc_post_grid_style_one uc-filterable-grid\" id=\"uc_post_grid_elementor_639b554\"  data-ajax='true'  data-filterbehave='ajax'  data-filtergroup='group1'  querydata='{&quot;count_posts&quot;:2,&quot;total_posts&quot;:2,&quot;page&quot;:1,&quot;num_pages&quot;:1}' >\n  \t\n  <div class=\"uc_post_grid_style_one_wrap ue_post_grid uc-items-wrapper ue-woo-grid\">\n\t\t\t\n\n\n\n\n<div id=\"uc_post_grid_elementor_639b554_item1\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item\">\n  \n      <a class=\"uc_post_grid_style_one_image\" href='https:\/\/woborders.agency\/en\/blog\/cfc-reporting-mistakes-in-2026-what-businesses-get-wrong\/' target=\"_self\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/02\/cfc-reporting-mistakes-in-2026-woborders.webp\"  alt=\"\u041f\u043e\u043c\u0438\u043b\u043a\u0438 \u0443 \u041a\u0406\u041a-\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0443 2026 \u0440\u043e\u0446\u0456 WoBorders\" width=\"768\" height=\"432\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            \n        \t\n                 \n          <div class=\"ue-meta-data\">\n            \n                \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n             \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn\" target=\"_self\" href='https:\/\/woborders.agency\/en\/blog\/cfc-reporting-mistakes-in-2026-what-businesses-get-wrong\/'>\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read more<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-arrow-right'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n      <\/div>                           \n \t<\/div>  <\/div>      \n        \n<\/div>\n\n\n\n\n\n<div id=\"uc_post_grid_elementor_639b554_item2\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item\">\n  \n      <a class=\"uc_post_grid_style_one_image\" href='https:\/\/woborders.agency\/en\/blog\/do-cfc-penalties-apply-during-martial-law\/' target=\"_self\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/woborders.agency\/wp-content\/uploads\/2026\/02\/cfc-penalties-apply-during-martial-law-ukraine-woborders.webp\"  alt=\"\u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456 \u0448\u0442\u0440\u0430\u0444\u0438 \u0437\u0430 \u043d\u0435\u043f\u043e\u0434\u0430\u043d\u043d\u044f \u041a\u0406\u041a \u0432\u043e\u0454\u043d\u043d\u0438\u0439 \u0441\u0442\u0430\u043d WoBorders\" width=\"768\" height=\"432\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            \n        \t\n                 \n          <div class=\"ue-meta-data\">\n            \n                \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n             \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn\" target=\"_self\" href='https:\/\/woborders.agency\/en\/blog\/do-cfc-penalties-apply-during-martial-law\/'>\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read more<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-arrow-right'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n  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\u0456\u043d\u043e\u0437\u0435\u043c\u043d\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u0456\u0432, \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439, \u041a\u0406\u041a \u0442\u0430 \u0456\u043d\u0448\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0437\u043e\u0431\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u044c. \u041f\u0440\u0430\u0446\u044e\u0454\u043c\u043e \u0437 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, \u044f\u043a\u0456 \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u043b\u0438 \u0434\u043e\u0445\u043e\u0434\u0438 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0430\u0431\u043e \u0437\u0430 \u043a\u043e\u0440\u0434\u043e\u043d\u043e\u043c \u0411\u0435\u0437\u043a\u043e\u0448\u0442\u043e\u0432\u043d\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u044f WoBorders \u2014 \u043f\u0440\u0438\u0432\u0430\u0442\u043d\u0430 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[&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"parent":20534,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-38048","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/pages\/38048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/comments?post=38048"}],"version-history":[{"count":43,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/pages\/38048\/revisions"}],"predecessor-version":[{"id":45613,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/pages\/38048\/revisions\/45613"}],"up":[{"embeddable":true,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/pages\/20534"}],"wp:attachment":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/media?parent=38048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}