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In which case is the declarant obliged to attach to the one-time (special) voluntary declaration documents or duly certified copies confirming cost of declaration objects?

published 18 February 2022 at 11:09

Sixth clause of Sub-paragraph 6.1 Paragraph 6 Sub-section 94 Section XX “Transitional provisions” of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – TCU) stipulates that to the one-time (special) voluntary declaration the declarant is obliged to attach copies of documents confirming the cost of declaration objects, in the case of location (registration) of an individual’s asset outside Ukraine and / or in the case of declaring currency values placed on bank accounts in Ukraine and the monetary claim rights, specified in Sub-clause “a” Paragraph 4 Sub-section 94 Section XX "Transitional Provisions" of the TCU. In case of location (registration) of other individual’s assets in Ukraine, the declarant may attach copies of documents confirming the cost of declaration objects.

Sub-clause “a” Paragraph 4 Sub-section 94 Section XX “Transitional Provisions" of the TCU stipulates that objects of the one-time (special) voluntary declaration may be assets specified in Sub-paragraphs 14.1.280 and 14.1.281 Paragraph 14.1 Article 14 of the TCU, of individual owned by the declarant on the ownership right (including joint partial or joint common ownership) and are (registered, in circulation, accounted, etc.) in Ukraine and / or abroad as of the date of submission of the one-time (special) voluntary declaration, including currency values (bank metals, except those not placed on accounts, national currency (UAH) and foreign currency, except for cash and monetary claims in including a deposit, funds borrowed from third parties under a loan agreement), executed in writing form with a legal entity or notarized in the case of declarant’s claim right to another individual.

 

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