What information (data) is reflected in the one-time (special) voluntary declaration?

According to Sub-paragraph 6.1 Paragraph 6 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) for purposes defined in Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the TCU, the one-time (special) voluntary declaration (hereinafter – the Declaration) is a declaration that displays the following information (data):

information about the declarant, sufficient for identification (surname, name, patronymic, registration number of the taxpayer’s account card or in cases specified by the TCU – series (if any) and passport number of a citizen of Ukraine);

information about the declaration objects (as is defined in Sub-paragraph “a” Paragraph 4 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the TCU) in the amount sufficient to identify each of them, particularly data on the type, size and currency of asset, classification of bank metals. For individual’s monetary assets placed in bank accounts or deposited in credit unions and other non-banking financial institutions, the Declaration must indicate the name and other information about the banking or non-banking financial institution (code according to the Unified State Register of Enterprises and Organizations of Ukraine; if such institution is a foreign legal entity –  indicate code assigned by the registration authority of legal entities of the respective state), where relevant accounts are opened, which hold currency values or to which relevant contributions are made and a document confirming individual’s monetary assets in the relevant account according to legislative requirements.

For the monetary claim rights (including funds borrowed by the declarant to third parties under the loan agreement), the Declaration must indicate the name and other information about a legal entity-debtor (code according to the Unified State Register of Enterprises and Organizations of Ukraine; if such institution is a foreign legal entity – indicate code assigned by the registration authority of legal entities of the state or last name, first name, patronymic and the taxpayer’s registration number (or in cases specified by the TCU – series (if any) and passport number of a citizen of Ukraine or relevant document certifying identity of a foreigner or a stateless person), individual-debtor, number and date of document confirming the monetary claim right;

information about the declaration objects (as is defined in Sub-paragraph “b” – “f” Paragraph 4 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the TCU) with information that allows them to be identified, particularly about their location or place of storage (except for art and antiques, precious metals, precious stones, jewelry, bank metals that are not placed on accounts, commemorative banknotes and coins, etc.), type, name, year of manufacture (production), etc.;

independently determined by the declarant in national currency base for calculation of levy for the one-time (special) voluntary declaration. The declarant is obliged to attach to the Declaration copies of documents confirming the value of declaring objects, in case of location (registration) of an individual’s asset outside Ukraine and / or in case of declaring currency values placed on bank accounts in Ukraine and monetary claim rights as is defined in Sub-paragraph “a” Paragraph 4 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the TCU. In case of location (registration) of other individual’s assets in Ukraine, the declarant may add copies of documents confirming the value of declaration objects;

rate and amount of levy for the one-time (special) voluntary declaration.

The Declaration does not indicate information on the sources of receipt (acquisition) of declaration objects by the declarant. Supervisory authority is prohibited from requesting additional documents in addition to those provided in Paragraph 6 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the TCU.

Information contained in the Declaration is tax information.