What assets cannot be subject to levy for the one-time (special) voluntary declaration?

Paragraph 5 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 declaration objects cannot be:

a) individual’s assets received (acquired) by the declarant as a result of act that contains elements of a criminal offense, except for criminal offenses or other violations of the law related to:

evasion of taxes, levies (mandatory payments);

evasion of payment of the single contribution to obligatory state social insurance and insurance contributions to obligatory state pension insurance;

violations in the currency legislation sphere;

violations in the protection of economic competition in the part of violation provided for in Paragraph 12 Article 50 of the Law of Ukraine as of 11.01.2001 № 2210-III “On protection of economic competition with changes and amendments;

b) individual’s assets belonging to a resident individual, including a self-employed, 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 declaration objects were received (acquired), and who are or were the taxpayers (hereinafter – Declarant) according to the TCU, in respect of whom a pre-trial investigation or court proceedings were initiated in respect of such assets on the grounds of criminal offenses under Article 212, 212¹, as well as Article 366 (regarding documents of tax and / or financial reporting, customs declarations, tax invoices, primary documents, other reporting on taxes, levies (mandatory payments), Article 367 (if a criminal offense is related to violation of tax, customs, currency and other legislation control over the observance of which is entrusted to the controlling bodies) of the Criminal Code of Ukraine as of 05.04.2001 № 2341-III with changes and amendments (hereinafter – Criminal Code);

c) assets of individual or legal entity belonging to the Declarant, in respect of which court proceedings were initiated in the commission of any of criminal offenses provided for in Article 209, 258⁵ and 306, Parts 1 and 2 Article 368³, Parts 1 and 2 Articles 368⁴, Article 368, 368⁵, 369 and 369² of the Criminal Code and / or subject to refunding as unreasonable in the manner prescribed by Chapter 12 Section III of the Civil Procedure Code of Ukraine as of 18.03.2004 № 1618-IV with changes and amendments;

d) funds in national and foreign currencies, which are in cash on the date of submission of  one-time (special) voluntary declaration;

e) declarant’s assets, which are accounted for in the accounts of financial institutions and / or located (registered) in the territory of country recognized as an aggressor state according to the law or have sources of origin from such country.