Seminar on the one-time voluntary declaration was held at the STS

Press service of the State Tax Service of Ukraine, published 03 August 2021 at 21:54 Chapter: News

Ukrainian citizens will have a right to declare assets from which taxes have not been paid and legalize them from September 1, 2021. This opportunity is provided by norms of the Law on the one-time voluntary declaration.

STS, in order to effectively implement the Law, organized an online seminar for employees of territorial bodies.

Acting Chairman of the STS Yevhen Oleinikov noted that were many attempts to introduce a so-called tax amnesty, particularly in 2005. However, for a number of reasons, this was postponed. As of today, decision to make the one-time voluntary declaration was made. Public interest towards this issue is quite high.

“Our common task is in two things. First, is that implementation of the Law should take place in a framework of two tax functions, namely service and control. As for the service function, everything should be done so that the taxpayers can take advantages of the Law. Explanatory work should be aimed at ensuring that the payer is not left alone with their doubts and misunderstandings. On the other hand, we must be clearly aware that any amnesty, release from liability always raises numerous questions: whether there were grounds for this, whether the procedures were followed. And this is where the work should be organized so that we have answers to all the questions that arise” – emphasized Yevhen Oleinikov.

Basic norms and provisions of the Law, adoption of declaration, its form, etc. were explained during a seminar.

Declaration of assets is carried out only at the citizen’s request, the one who has a right to such declaration. These are individuals – residents, including self-employed individuals and individuals – non-residents of Ukraine, who at the time of receipt of the declaration object were residents and who are or were the taxpayers.

Declaration is submitted to the central executive body, which implements the state tax policy, directly by taxpayers in electronic form by means of the E-Cabinet.

During a seminar it was emphasized that the declaration is subject only to internal verification, ie for the presence of arithmetic and logical errors. Tax audits regarding the source of assets acquired by the declarant are prohibited. Also, declared information cannot be used during scheduled audits or as evidence in criminal proceedings, etc.

Specialists of the STS informed about the rules for submitting a clarifying and new reporting declaration, provided comprehensive answers to questions.

The main vectors of informational and explanatory work on informing payers about the possibilities of the Law of Ukraine “On amendments to the Tax Code of Ukraine to stimulate the un-shadowing of incomes and increasing the citizens’ tax culture by introducing the one-time (special) voluntary declaration of assets belonging to individuals and payment of the one-time budget levy” were outlined.

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