Questions and answers
- What is the accrual basis of levy for the one-time (special) voluntary declaration for objects of valuable movable property, in particular, objects of art, antiques and jewelry?
- Should the one-time (special) voluntary declaration be submitted by individual who inherited (received as a gift) movable or immovable property from a family member of the first or second degree of kinship?
- Can the real estate objects that do not exceed norms defined in Paragraph 10 Sub-section 9 Note 4 Section XX of the Tax Code of Ukraine, but purchased for funds from which taxes were not paid and reflected by an individual in the one-time (special) voluntary declaration, be a basis for charging levy for the one-time (special) voluntary declaration?
- Do officials of the central executive body that implements state tax policy have a right to disclose information specified by declarant in the one-time (special) voluntary declaration without written consent of such declarant?
- Can information provided by declarant in the one-time (special) voluntary declaration be used in investigations and/or checks regarding the declarant?
- Is a residential house that is in joint partial or joint common ownership by several individuals subject to the one-time (special) voluntary declaration?
- Which individual’s assets are not covered by the state guarantees and tax exemptions during the one-time (special) voluntary declaration?
- What is the basis for calculating levy for the one-time (special) voluntary declaration for the declaration objects specified in Sub-paragraphs "b" - "e" of Paragraph 4 Sub-section 9 Note 4 Section XX of the Tax Code of Ukraine?
- Is the one-time (special) voluntary declaration subject to verification?
- Can an individual who owns assets located outside the territory of Ukraine provide documents mandatory for submission of the one-time (special) voluntary declaration the next day after submitting such declaration?
- Is there a liability for the disclosure of information contained in submitted one-time (special) voluntary declaration?
- Should the declarant submit a clarifying one-time (special) voluntary declaration if, according to the internal audit results, an arithmetic error led to the overpayment?
