According to Paragraph 1 Sub-section 9 Copy 4 of Section XX of the Tax Code of Ukraine (hereinafter – the Code), the one-time (special) voluntary declaration is a special procedure for voluntary individual’s declaration (Paragraph 3 of this Sub-section) of assets located on the territory of Ukraine and / or abroad, if such individual’s assets were received (acquired) at the expense of income that was subject to taxation in Ukraine at the time of their accrual (receipt) and from which taxes and fees were not paid or not in full amount according to requirements of tax legislation and / or international agreements, consent to the binding nature of which is provided by the Verkhovna Rada of Ukraine, and / or which were not declared in violation of tax and currency legislation, the control of which is entrusted to the supervisory authorities during any of the tax periods that took place before 01.01.2021.
As follows, obligation to submit the one-time (special) voluntary declaration does not arise if individual owns real estate which was acquired at the expense of funds from which all taxes and levies were paid under current legislation.