March 31, last day of filing tax return

This regulation applies to individuals who received income from the sale of property in 2019 - for example, two or more cars, a truck or a bus. Also, the list includes those who have sold a second apartment, garage, land or summer cottage in the last 5 years. Citizens who received income from abroad also have to submit declaratipns.  The full list of cases is prescribed in the Tax Code. You can file a declaration in person, send it by mail or via the Internet.