Can a declarant who expressed a desire to submit the one-time (special) voluntary declaration authorize another person to submit such declaration on the basis of concluded power of attorney agreement?

According to Paragraph 3 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – the TCU), the one-time (special) voluntary declaration may be used by resident individuals, including self-employed individuals, as well as individuals who are not residents of Ukraine, but who were residents at the time of receipt (acquisition) of declaration objects or at the time of accrual (receipt) of income from which the declaration objects were received (acquired) and which according to the TCU are or were taxpayers (hereinafter – the declarant).

According to Sub-paragraph 6.2 Paragraph 6 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the TCU, the one-time (special) voluntary declaration (hereinafter – the Declaration) is submitted directly by the declarant to supervisory authority in electronic form, taking into account requirements set out in Section II of the TCU and features determined in Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the TCU.

At the same time, according to Paragraph 42 Copy 1.5 Article 42 Copy 1 Section II of the TCU, the taxpayer becomes a user of the E-cabinet and acquires right to submit reporting in electronic form after passing electronic identification online using a qualified electronic signature in the E-cabinet in compliance with the Law of Ukraine as of 22.05.2003 № 851-IV “On the electronic documents and electronic document management” with changes and amendments and the Law of Ukraine as of 05.10.2017 № 2155-VIII “On the electronic trust services” with changes and amendments or those identification services, the use of which is allowed by the E-cabinet’s methodologist.

As follows, declarant must submit the Declaration personally in electronic form.