Can the declarant who expressed wish to submit the one-time (special) voluntary declaration authorize another individual to submit such declaration on the basis of a power of attorney?
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 can be used by resident individuals, including 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 of income from which declaration objects were received (acquired) and individuals who are or were the taxpayers according to the TCU (hereinafter – declarant).
Sub-paragraph 6.2 Paragraph 6 Sub-section 94 Section XX “Transitional provisions” of the TCU stipulates that the one-time (special) voluntary declaration (hereinafter – Declaration) is submitted directly by the declarant to supervisory authority in electronic form, subject to requirements set in Section II of the TCU and features established by Sub-section 94 Section XX "Transitional Provisions" of the TCU.
Herewith, Paragraph 42 Note 1.5 Article 42 Note 1 Section II of the TCU stipulates that the taxpayer becomes the E-cabinet’s user and acquires a right, in particular, to submit reports in electronic form after passing the E-cabinet’s electronic identification online using a qualified electronic signature in accordance with the Law of Ukraine as of 22.05.2003 № 851-IV “On electronic documents and electronic document flow “with changes and amendments and the Law of Ukraine as of 05.102017 № 2155-VIII “On 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, the declarant must submit Declaration in person in the electronic form.
More information is in the “Knowledge Base” of public information and reference resource
