Ministry of Justice of Ukraine
August 19, 2021
of August 2, 2021 No. 439
About approval of form of the one-time (special) voluntary declaration and the Procedure for its representation
According to the Law of Ukraine of June 15, 2021, to No. 1539-IX "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", to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:
1. Approve enclosed:
2. In accordance with the established procedure to provide to department of tax policy:
submission of this order on state registration in the Ministry of Justice of Ukraine;
promulgation of this order.
4. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine Vorobey S. I. and Chairman of the State Tax Administration of Ukraine.
It is approved:
First Deputy Minister of digital transformation of Ukraine
Acting as Chairman of the State Tax Administration of Ukraine
Approved by the Order of the Ministry of Finance of Ukraine of August 2, 2021 No. 439
See. One-time (special) voluntary declaration (34Kb In original language)
Approved by the Order of the Ministry of Finance of Ukraine of August 2, 2021, No. 439
1. This Procedure is developed according to subsection 9-4 of the Section XX "Transitional provisions" of the Tax code of Ukraine (further - the Code) and determines the procedure of provision of the one-time (special) voluntary declaration.
2. In this Procedure terms and reducings are used in the values given in the Code.
3. One-time (special) voluntary declaring is special procedure for voluntary declaring by physical person of the assets belonging to it placed in the territory of Ukraine and/or beyond its limits if such assets of physical person were received (are acquired) by such physical person for the income account, subject for date of their charge (obtaining) to the taxation in Ukraine and from which taxes and fees according to requirements of the legislation for the tax matters and/or international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine and/or which were not declared in defiance of the tax and foreign exchange legislation, control of which observance is imposed on monitoring bodies, during any of the periods taking place till January 1, 2021, were not paid or paid not in full.
One-time (special) voluntary declaring is carried out from September 1, 2021 to September 1, 2022 (further - the period of one-time (special) voluntary declaring) and provides payment of collection from one-time (special) voluntary declaring.
Submission of the one-time (special) voluntary declaration is not separate special procedure for official recognition or confirmation by the state of the facts of origin, transition or the termination of the rights to assets concerning which such one-time (special) voluntary declaration moves.
4. Collection from one-time (special) voluntary declaring independently is calculated the customs applicant at the cost of the assets belonging to it taking into account the rates of charge determined by subsection 9-4 of the Section XX "Transitional provisions" of the Code and is reflected it in the one-time (special) voluntary declaration.
5. Physical persons can use one-time (special) voluntary declaring - residents, including self-employed persons, and also physical persons which are not residents, but which were residents on the date of receipt (acquisitions) of subjects to declaring for accrual date (obtaining) of the income due to which were received (are acquired) subjects to declaring and which according to the Code are or were taxpayers (further - the customs applicant).
Cannot be customs applicants:
persons who as of period start date of one-time (special) voluntary declaring are juveniles/minors or incapacitated persons and at the same time are in complete dependence of other persons (including parents) and/or the states, or are persons whose capacity to act is limited and over such persons is established guardianship/guardianship;
customs applicants cannot be persons who for any year, since January 01, 2005, gave or shall submit the declarations according to the laws determining or determining legal and organizational basis in the sphere of prevention of corruption (except those which applied or apply for holding the posts on which stay requires/required on behalf of submission of the corresponding declaration, and were not appointed or elected to the corresponding positions);
persons in relation to whom from Ukraine special economic and other rationing measures (sanctions) according to the Law of Ukraine "About sanctions" are applied.
Persons having the right according to subsection 9-4 of the Section XX "Transitional provisions" of the Code to use the right to one-time (special) voluntary declaring and did not use such right, are considered notified monitoring body on absence in property as of period end date of carrying out one-time (special) voluntary declaring of the assets of physical person received (acquired) for the income account from which taxes and fees according to the tax legislation for accrual date (obtaining) of such income and/or structure are not paid or paid not in full and amount of such assets is in the limits determined by subsection 9-4 of the Section XX "Transitional provisions" of the Code.
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