One-time (special) voluntary declaration can be used by individuals-residents, including self-employed individuals, as well as individuals who are not residents of Ukraine, but who were residents at the time of receipt (acquisition) of the declaration objects or at the time of accrual (receipt) of income, due to which the declaration objects were received (acquired) and who according to the Tax Code of Ukraine are or were the taxpayers.
Individuals who are entitled to exercise a right to the one-time (special) voluntary declaration and have not exercised such right are considered to have notified the supervisory authority of the lack of ownership as of the end of period of the one-time (special) voluntary declaration of assets received (acquired) at the expense of income from which taxes and fees have not been paid or not paid in full amount according to tax legislation at the time of accrual (receipt) of such income and / or the composition and volume of such assets is within the following limits:
1) assets other than those specified below in items 2 and 3, the total value of which does not exceed 400 thousand UAH as of the date of completion of period of the one-time (special) voluntary declaration. If the monetary value of such assets is determined in foreign currency / bank metals, their value is indicated in UAH at the official exchange rate of national currency to foreign currency set by the National Bank of Ukraine / accounting price of bank metals calculated by the National Bank of Ukraine on the date of submission of voluntary declaration by the declarant;
2) immovable property located on the territory of Ukraine, which as of the end of period of the one-time (special) voluntary declaration belonged to individual on the ownership right (including common joint or joint partial ownership), confirmed by the relevant state registers, in the amount of:
a) residential real estate:
apartment / apartments, the total area of which does not exceed the total of
120 square meters or property rights, confirmed by the relevant documents, for such apartment or apartments in an apartment building of unfinished construction;
residential house / residential houses / duly registered in Ukraine, the total area of which does not exceed 240 square meters or residential house as unfinished construction or houses as unfinished constructions, the total area of which does not exceed 240 square meters under condition for such individual to have the ownership right for a land plot of the respective purpose;
b) non-residential real estate objects – non-residential non-commercial buildings and / or non-residential buildings as unfinished non-commercial construction, the total area of which does not exceed 60 square meters;
c) land plots, the total size of which for each separate plot does not exceed the norm of gratuitous transfer, defined by Article 121 of the Land Code of Ukraine;
3) one vehicle for a personal non-commercial use (except for a vehicle intended for the carriage of 10 or more persons, including a driver, car with an engine capacity of at least 3 thousand cubic centimeters and / or an average market cost of more than 400 thousand UAH, a motorcycle with an engine capacity of more than 800 cubic centimeters, aircraft, helicopter, yacht, boat), the ownership of which was registered according to the laws of Ukraine as of the end of period of the one-time (special) voluntary declaration.