Determination of accrual levy base for the one-time (special) voluntary declaration.
1. For the declaration objects defined in item “a” of section “Objects of the one-time (special) voluntary declaration”:
accrual levy base for the one-time (special) voluntary declaration is a monetary value of the relevant declaration object or a nominal value of the monetary claim, including loans granted to the third parties. If such monetary value is determined in foreign currency, the value of such currency values is indicated in UAH at the official exchange rate of national currency to the relevant type of currency values determined by the National Bank of Ukraine as of the date of submission of the one-time (special) voluntary declaration. If such monetary cost is determined in the form of bank metals, the value of bank metals is indicated basing on the weight and accounting price of bank metals calculated by the National Bank of Ukraine as of the date of declarant’s submission of the one-time (special) voluntary declaration.
Declarant is obliged to document monetary cost of such objects for accrual of levy for the one-time (special) voluntary declaration by attaching duly certified copies of documents confirming cost of the declaration objects to the one-time (special) voluntary declaration.
2. For the declaration objects defined in items “b” – “e” of section “Objects of the one-time (special) voluntary declaration”, the accrual levy base for the one-time (special) voluntary declaration is defined, in particular, but not exclusively, as:
declarant’s costs for acquisition of the declaration object;
cost determined on the property valuation basis and property rights, financial instruments and other assets. Assessment of the declaration object is carried out according to legislation of the country where such asset is located. Cost of assets, determined in foreign currency, is reflected in the one-time (special) voluntary declaration in UAH at the official exchange rate of national currency set by the National Bank of Ukraine as of the date of submission of the one-time (special) voluntary declaration;
nominal value of monetary claim rights;
purchase price or exchange value valid as of the date of submission of the one-time (special) voluntary declaration, corporate rights (shares), which are admitted to exchange trading;
cost of asset in the form of precious metals, which is determined in terms of weight to the purchase price of precious metals, determined by the National Bank of Ukraine as of the date of submission of the one-time (special) voluntary declaration;
declarant’s acquisition expenses on securities and other financial instruments that are not admitted to exchange trading and shares (units) in the property of legal entities or entities without the relevant legal status, other corporate rights or nominal value of such assets specified in the relevant documents.
At the declarant’s discretion for movable property (except for precious metals, vehicles and other self-propelled machines and mechanisms, works of art, precious stones (including organogenic formation) and products from them) the accrual levy base for the one-time (special) voluntary declaration may be cost of the declaration objects determined independently by the declarant, which are (registered) on the territory of Ukraine.