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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of September 2, 2022 No. 200

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 one-time (special) voluntary declaring

According to Articles 7, of 15, 56 Laws of Ukraine "About the National Bank of Ukraine", article 64 of the Law of Ukraine "About payment services", to subsection 9-4 of the Section XX of the Tax code of Ukraine, for the purpose of determination of procedure for opening, the Board of the National Bank of Ukraine DECIDES: transfers of cash, bank metals and closing of current accounts with the special mode of use for the purposes of one-time (special) voluntary declaring

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 one-time (special) voluntary declaring it (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 from the date of its official publication and affects the period of carrying out the one-time (special) voluntary declaring established in the paragraph the second Item 1 of subsection 9-4 of the Section XX of the Tax code of Ukraine.

Approved by the Resolution of Board of the National Bank of Ukraine of September 2, 2022 No. 200

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 one-time (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", "About payment services", subsection 9-4 of the Section XX of the Tax code of Ukraine (further - the Code), 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 one-time (special) voluntary declaring.

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

1) the customs applicant - physical resident person, including self-employed person, and also the physical person which is not resident of Ukraine, but being resident at the time of receipt (acquisition) of subjects to declaring or at the time of charge (obtaining) of the income at the expense of which were received (are acquired) subjects to declaring and which according to the Code 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 Code for the purposes of one-time (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 Code. 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 means 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 to 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.

The bank has the right for the purpose of establishment of sources of origin of means to make inquiry in state bodies, the state registrars, and also executive bodies, law enforcement agencies which provide the answer according to the Procedure for provision by state bodies, the state registrars on request of the subject of primary financial monitoring of customer information approved by the resolution of the Cabinet of Ministers of Ukraine of October 21, 2020 No. 968.

6. The bank refuses to the customs applicant:

1) in 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 according to the legislation of Ukraine;

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