At the same time, payers of the personal income tax are:

- resident individuals who receive income from both their source in Ukraine and foreign income;

- non-resident individuals who receive income from the source of their origin in Ukraine;

- tax agents.

If the taxpayer does not submit within the statutory period the tax return or calculations, if their submission is provided by law, the control body in accordance with paragraphs. 78.1.2 Art. 78 of the Tax code have the right to document unscheduled inspections.

This is reported in the official publication of the SFS.

It is also established that the controlling authority is obliged to determine independently the amount of monetary liabilities, if, in particular, the taxpayer does not file a tax (customs) declaration within the set deadlines.

Independent determination of the amount of tax liability of the taxpayer by the controlling authority on the grounds specified in paragraphs. 54.3.5 Art. 54  of the Tax code  - incurs a fine of 25% of the specified tax liability for a taxpayer.

If the tax authority determines the amount of tax liability for this tax within 1095 days, a fine of 50% of the amount of the tax liability accrued is provided.

Therefore, in case the taxpayer fails to submit his tax return within the prescribed deadline (if such a submission is obligatory), the controlling body has the right to determine independently the amount of the income tax payer's monetary obligations based on the documentary unscheduled audit results.