National Bank has regulated the procedure for opening current accounts with a special regime for the one-time voluntary declaration

Press service of the State Tax Service of Ukraine, published 10 August 2021 at 17:47 Chapter: Notifications

The one-time voluntary declaration of assets from which taxes have not been properly paid will start from 01.09.2021.

Payer must place funds in national and foreign currencies in cash and / or bank metals on current accounts in Ukrainian banks prior to submitting the one-time declaration.

The procedure for opening and maintaining current accounts with a special regime of use in national and foreign currencies, bank metals for the one-time (special) voluntary declaration was approved by Resolution of the Board of the National Bank of Ukraine as of 05.08.2021 № 83.

According to Resolution, the declarant submits a questionnaire and application for opening a special account. Personal payer’s information and data are indicated in the questionnaire. Application is a confirmation that assets received by the declarant do not belong to those that cannot be the declaration objects according to the law on one-time voluntary declaration (Law of Ukraine № 1539).

Document defines how bank checks the declarant, in which cases the payer may be denied in opening such account, peculiarities of contract concluded between the bank and declarant, and so on.

Reminder! Citizens can submit the one-time voluntary declaration from 01.09.2021 to 01.09.2022.

Peculiarities of submitting the declaration can be found in a presentation at the link https://tax.gov.ua/baneryi/odnorazove-dobrovilne-deklaruvannya/rozyasnennya-dlya-platnikiv/prezentatsii/488597.html.

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