What documents can an individual use to confirm submission of the one-time (special) voluntary declaration, where he / she declared amount of funds placed on the current account in a bank of the foreign state and paid levy for financial monitoring in case of transfer of these funds to Ukrainian bank?
Paragraph 1 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 the one-time (special) voluntary declaration is a special procedure for voluntary individual’s declaration of assets located on the territory of Ukraine and / or abroad, if such individual’s assets were received (acquired) by at the expense of income subject to taxation at the time of their accrual (receipt) in Ukraine and from which taxes and levies were not paid or not in full amount according to legislative requirements on taxation and / or international agreements, the binding nature of which was approved by the Verkhovna Rada of Ukraine and / or which were not declared in violation of tax and currency legislation, the control over which is entrusted to the supervisory authorities during any of the tax periods that occurred before 01.01.2021.
Paragraph 6 Sub-section 94 Section XX of the TCU stipulates that declarant who intends to submit the one-time (special) voluntary declaration of individual’s assets belonging to him / her during a period of the one-time (special) voluntary declaration has a right to voluntarily submit the one-time (special) voluntary declaration to the central executive body that implements state tax policy in manner and form established by the central executive body that ensures formation and implementation of public financial policy.
Herewith, Sub-paragraph 6.1 Paragraph 6 Sub-section 94 Section XX of the TCU stipulates that for purposes of Sub-section 94 Section XX of the TCU, the one-time (special) voluntary declaration is a declaration that reflects the following information (data):
information about declarant, sufficient for identification (surname, name, patronymic, registration number of the taxpayer’s account card or series (if any) and passport number of a citizen of Ukraine in cases specified by the TCU);
information about declaration objects in amount sufficient to identify each of them, including information about type, size and currency of asset, classification of bank metals (Sub-paragraph “a” Paragraph 4 Sub-section 94 Section XX of the TCU);
information about declaration objects, indicating information that allows to identify them, in particular about their location or storage place (except for art and antiques, precious metals, precious stones, jewelry, bank metals that are not placed on accounts, memory banknotes and coins, etc.), type, name, year of production (issue), etc. (Sub-paragraphs “b” – “g” Paragraph 4 Sub-section 94 Section XX of the TCU);
independently determined by the declarant basis for calculation of levy for the one-time (special) voluntary declaration in national currency;
rate and amount of levy for the one-time (special) voluntary declaration.
At the same time it should be noted that the one-time (special) voluntary declaration is submitted directly by declarant to the central body of executive power that implements state tax policy in electronic form, taking into account requirements established by Section II of the TCU and features established by this Sub-section (Sub-paragraph 6.2 Paragraph 6 Sub-section 94 Section XX of the TCU).
In addition, provisions of Part 1 Article 1 of the Law of Ukraine as of 02.10.1996 № 393/96-VR “On citizens’ appeals” (hereinafter – Law № 393) provides for a right of citizens of Ukraine to appeal, in particular to public authorities with a statement or petition for implementation of their socio-economic, political and personal rights and legitimate interests.
Sub-paragraph 19 Annex 1.1.28 Paragraph 19 Annex 1.1 Article 19 Annex 1 of the TCU stipulates that functions of controlling bodies include provision of individual tax consultations, information and reference services regarding tax and other legislation, control over observance of which is entrusted to controlling bodies.
As follows, in order to obtain information regarding submitted one-time (special) voluntary declaration and amount of paid levy for the one-time declaration, the taxpayer has a right to apply to the controlling body with a statement; answer will be provided in manner prescribed by current legislation.
More information is in the “Knowledge Base” of public information and reference resource