Objects of the one-time (special) voluntary declaration are assets belonging to declarant on the ownership right (including the joint partial right or common joint ownership right) and are (accounted, in turnover, registered, etc.) on the territory of Ukraine and / or abroad as of the date of submission of the one-time (special) voluntary declaration, specifically real estate (land, residential and non-residential real estate) according to Paragraph 4 Sub-section 9 Copy 4 of Section XX of the Code.
For purposes of Sub-section 9 Copy 4 of Section XX of the Code, real estate also includes objects of unfinished construction, which:
are not taken into operation or the ownership right of which is not registered in a manner prescribed by law, but property rights on such objects belong to declarant on the ownership right;
are not put into operation and located on land plots belonging to declarant on the private property right, including joint property, on the long-term lease right or on the superficies right;
Herewith, Paragraph 10 Sub-section 9 Copy 4 Section XX of the Code determines composition and volume of assets, sources of receipt (acquisition) of which in case of the individual’s non-use of right to submit the one-time (special) voluntary declaration are considered to be those from which taxes and levies were fully paid according to tax legislation, namely:
immovable property located on the territory of Ukraine, which as of the end of a period of the one-time (special) voluntary declaration belonged to individual on the ownership right (including joint common or joint partial ownership), confirmed by the relevant state registers, in the amount of:
apartment / apartments, the total area of which does not exceed a total of 120 square meters or property rights confirmed by relevant documents for such apartment or apartments in an apartment building of unfinished construction;
a)residential house / residential houses registered according to the established procedure in Ukraine, the total area of which does not exceed 240 square meters or a residential house of unfinished construction or houses of unfinished construction, the total area of which does not exceed 240 square meters, provided that such individual has the ownership right of the land plot of a corresponding purpose;
b) non-residential real estate objects, namely non-residential non-commercial buildings and / or non-residential buildings of unfinished non-commercial construction, the total area of which does not exceed 60 square meters.
As follows, the declarant independently decides on the determination of assets that will be specified in the one-time (special) voluntary declaration.
