Does an individual who has been in the civil service for a certain period of time since 01.01.2005 have a right to submit the one-time (special) voluntary declaration?
According to Paragraph 1 Sub-section 94 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 is a special procedure for voluntary individual’s declaration of assets located on the territory of Ukraine and / or abroad, if such individual’s assets were received (acquired) by at the expense of income subject to taxation at the time of their accrual (receipt) in Ukraine and from which taxes and levies were not paid or not in full amount according to legislative requirements on taxation and / or international agreements, the binding nature of which was approved by the Verkhovna Rada of Ukraine and / or which were not declared in violation of tax and currency legislation, the control over which is entrusted to the supervisory authorities during any of the tax periods that occurred before 01.01.2021.
Paragraph 3 Sub-section 94 Section XX of the Code stipulates that declarants may not be individuals who, in any year beginning on or after 01.01.2005, have submitted or are required to submit declarations according to laws defining or determining the legal and organizational framework for corruption prevention (other than those who have applied or are applying for holding positions where an individual is required or required to submit declaration and have not been appointed or elected to relevant positions).
As follows, if an individual has been in the civil service since 01.01.2005 and submitted declaration according to laws that determine or have determined the legal and organizational principles in the corruption prevention sphere, such individual may not exercise the right to submit one-time (special) voluntary declaration.
