Is declarant obliged to translate provided documents at the same time as submitting one-time (special) voluntary declaration, if declaration objects are located outside Ukraine?
According to the Tenth paragraph of Sub-paragraph 7.2 Paragraph 7 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), the declarant is obliged to document value of the declaration objects by adding the duly certified copies of documents to the one-time (special) voluntary declaration (hereinafter - the Declaration) confirming value of the declaration objects, if such objects are (registered) outside Ukraine.
Part 1 Article 13 of the Law of Ukraine as of 23.06.2005 № 2709-IV “On Private International Law” stipulates that documents issued by authorized bodies of foreign states in the prescribed form are valid in Ukraine if they are legalized, unless otherwise is provided by law or international treaty of Ukraine.
Therefore, documents issued by authorized bodies of foreign states in the prescribed form are subject to legalization.
Second paragraph of Part 1 Article 4 of the Law of Ukraine as of 03.07.2012 № 5029-VI “On Foundations of the National Language Policy” as amended (hereinafter – Law № 5029) stipulates that foundations of the national language policy are determined by the Constitution of Ukraine as of 28.06.1996 № 254k / 96-VR with changes and amendments (hereinafter – the Constitution); Procedure for the use of languages in Ukraine is determined by the Law № 5029.
Article 10 of the Constitution stipulates that the national language in Ukraine is Ukrainian language.
Part 2 Article 6 of the Law № 5029 stipulates that Ukrainian language as the national language must be used throughout Ukraine during the execution of powers by legislative, executive and judicial authorities, in international treaties, in the educational process at educational institutions within the limits and manner prescribed by the Law № 5029.
Article 11 of the Law № 5029 stipulates that the main language of work, office work, documentation of public authorities and local governments is the national language.
Sub-paragraph 19 Note 1.1.2 Paragraph 19 Note 1.1 Article 19 of the TCU defines that control over the timeliness of taxpayers’ submission of statutory reporting (declarations, calculations and other documents related to the calculation and payment of taxes, levies and other payments), timeliness, accuracy, completeness of accrual and payment of taxes, levies and payments refers to the powers (functions) of regulatory authorities.
As follows, since Ukrainian language as the national language must be used throughout Ukraine during the execution of powers by executive authorities, the declarant simultaneously with submission of the Declaration is obliged to provide legalized in the prescribed manner documents accompanied by a notarized translation into Ukrainian, if the declaration objects are located outside Ukraine.
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