Can a declarant indicate in the one-time (special) voluntary declaration assets located on territory of the Autonomous Republic of Crimea and territories ...?
Can a declarant indicate in the one-time (special) voluntary declaration assets located on territory of the Autonomous Republic of Crimea and territories where the anti-terrorist operation is carried out and / or measures are taken to ensure national security and defense, repel and deter armed aggression of the Russian Federation in Donetsk and Luhansk regions, carried out by the Joint Forces operation (JFO)?
Paragraph 3 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 – TCU) stipulates that 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 the declaration objects or at the time of accrual (receipt) of income from which the declaration objects were received (acquired) and who are or were taxpayers (hereinafter – declarant) according to the TCU.
Herewith, the declarants may not be individuals specified in Paragraph 3 Sub-section 94 Section XX “Transitional Provisions” of the TCU, in particular, individuals in respect of whom Ukraine has applied special economic and other restrictive measures (sanctions) according to the Law of Ukraine as of 14.08.2014 № 1644-IV “On sanctions” with changes and amendments.
Sub-paragraph 14.1.280 and 14.1.281 Paragraph 14.1 Article 14 of the TCU stipulates that objects of the one-time (special) voluntary declaration may be individual’s assets owned by the declarant (including joint partial or joint common ownership right) and are (registered, in circulation, turnover, etc.) on the territory of Ukraine and / or abroad as of the date of submission of the one-time (special) voluntary declaration, list of which is specified in Paragraph 4 Sub-section 94 Section XX of the TCU.
Paragraph 1 of the Law of Ukraine “On ensuring citizens’ rights and freedoms and legal regime in the temporarily occupied territory of Ukraine” stipulates that temporarily occupied territory of Ukraine is an integral part of Ukraine covered by the Constitution of Ukraine as of 28.06.1996 № 254k / 96-VR with changes and amendments and Laws of Ukraine.
Territory of the anti-terrorist operation is a territory of Ukraine, where settlements defined in a list approved by the Cabinet of Ministers of Ukraine are located, where the anti-terrorist operation was initiated according to Decree of the President of Ukraine “On decision of the National Security and Defense Council of Ukraine as of 13.04.2014 “On urgent measures to overcome the terrorist threat and preserve territorial integrity of Ukraine” as of 14.04.2014 № 405/2014 (Second paragraph of Article 1 of the Law of Ukraine as of 02.09.2014 № 1669- VII “On temporary measures for a period of the anti-terrorist operation”).
As follows, an individual – declarant who has assets in territory of the Autonomous Republic of Crimea and territory where the anti-terrorist operation is carried out and / or measures are taken to ensure national security and defense, repel and deter armed aggression of the Russian Federation in Donetsk and Luhansk regions carried out by the Joint Forces operation (JFO), defined in Paragraph 4 Sub-section 94 Section XX “Transitional Provisions” of the TCU, may submit the one-time (special) voluntary declaration of relevant assets subject to compliance with requirements of Paragraph 3 Sub-section 94 Section XX “Transitional Provisions” of the TCU.
At the same time, Sub-paragraph “g” Paragraph 5 Sub-section 94 Section XX of the TCU stipulates that assets of individual – declarant, which are accounted on the accounts of financial institutions and / or located (registered) in the territory of a country recognized by as an aggressor state or have sources of origin from such country are not the declaration objects.
