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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of August 5, 2021 No. 83

About approval of the Regulations on procedure for opening and maintaining current accounts with the special mode of use in national and foreign currencies, bank metals for the purposes of single (special) voluntary declaring

According to Articles 7, of 15, 56 Laws of Ukraine "About the National Bank of Ukraine", to the Law of Ukraine "About banks and banking activity", to the Law of Ukraine "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine on stimulation of detenization of the income and increase in tax culture of citizens by introduction of single (special) voluntary declaring by physical persons of the assets belonging to them and payment of one-time collection in the budget" of June 15, 2021, and for the purpose of determination of procedure for opening, transfer of cash, bank metals and closing of current accounts with the special mode of use for the purposes of single (special) voluntary declaring the Board of the National Bank of Ukraine DECIDES: No. 1539-IX

1. Approve Regulations on procedure for opening and maintaining current accounts with the special mode of use in national and foreign currencies, bank metals for the purposes of single (special) voluntary declaring which is applied.

2. To department of payment systems and innovative development (Andrey Podderegin) after official publication to inform banks of Ukraine information on adoption of this resolution.

3. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine Alexey Shaban.

4. The resolution becomes effective since September 1, 2021 and is effective till September 1, 2022.

Acting as Chairman

Yu.Gelety

Approved by the Resolution of Board of the National Bank of Ukraine of August 5, 2021 No. 83

Regulations on procedure for opening and maintaining current accounts with the special mode of use in national and foreign currencies, bank metals for the purposes of single (special) voluntary declaring

1. This Provision is developed according to the Laws of Ukraine "About the National Bank of Ukraine", "About banks and banking activity", the Law of Ukraine "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine on stimulation of detenization of the income and increase in tax culture of citizens by introduction of one-time (special) voluntary declaring by physical persons of the assets belonging to them and payment of one-time collection in the budget" of June 15, 2021, No. 1539-IX (further - the Law), other legislation of Ukraine and regulatory legal acts of the National Bank of Ukraine (further - National Bank).

2. This Provision regulates procedure for opening, transfer of cash in national and foreign currencies, bank metals and closing with banks of Ukraine (further - banks) current accounts with the special mode of use to physical persons, including self-employed persons who have the right to use single (special) voluntary declaring.

3. Terms in this Provision are used in such value:

1) the customs applicant - physical resident person, including self-employed person, and also physical person which is not resident of Ukraine, but which was resident at the time of receipt (acquisition) of subjects to declaring at the time of charge (obtaining) of the income at the expense of which were received (are acquired) subjects to declaring, and according to the Tax code of Ukraine is or was taxpayer;

2) the special account - the current account with the special mode of use which opens bank to the customs applicant according to the Law for the purposes of single (special) voluntary declaring for transfer of money in cash form in national and foreign currencies, bank metals with physical delivery.

The term "self-employed person" in this Provision is used in the value given in the Tax code of Ukraine. Other terms used in this Provision are applied in the values determined by the legislation of Ukraine.

4. The bank before opening of the special account and introduction of money in cash form in national and foreign currencies, bank metals with physical delivery performs:

1) proper check of the customs applicant according to requirements of article 11 of the Law of Ukraine "About prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction" and the regulatory legal act of National Bank concerning financial monitoring (further - the legislation concerning financial monitoring);

2) verification of presence of the customs applicant in the list of faces tied with implementation of terrorist activities or concerning which the international sanctions, and also special economic and other rationing measures (sanctions) according to article 5 of the Law of Ukraine "About sanctions" are applied.

5. The bank takes measures for establishment of sources of origin of means in national and foreign currencies, bank metals in cases, stipulated by the legislation concerning financial monitoring, after their transfer into the special account of the customs applicant. The bank by results of implementation of such measures does not take actions taking into account legislation provisions concerning financial monitoring.

6. The bank refuses to the customs applicant:

1) in case of cash deposit of means in national and foreign currencies, bank metals into the special account if such cash or bank metals have sources origin from the country recognized by the state aggressor under the law;

2) in establishment (maintenance) of the business relations / opening of the special account (servicing), including by termination of business relations, closing of the special account / carrying out financial transaction in the cases determined in article 15 of the Law of Ukraine "About prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction" according to the procedure and terms, stipulated by the legislation concerning financial monitoring, by internal documents of bank concerning prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction and also the contract between bank and the customs applicant.

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