Who can use the one-time (special) voluntary declaration and who cannot be a declarant?

Press service of the State Tax Service of Ukraine, published 05 August 2021 at 16:59 Chapter: News

Who can use the one-time (special) voluntary declaration and who cannot be a declarant?

The following categories of declarants can use the one-time (special) voluntary declaration:

Individuals – residents, including self-employed individuals,

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, due to which the declaration objects were received (acquired) and which according to the Tax of the Code of Ukraine are or were the taxpayers.

Individuals who cannot be declarants of the one-time (special) voluntary declaration are:

individuals who, as of the beginning of period of the one-time (special) voluntary declaration, are juveniles / minors or incapacitated individuals and are fully dependent on other people (including parents) and / or the state or are individuals whose viability is limited and have established guardianship / custody.

individuals who, in any year, starting from the 01.01.2005, submitted or must submit declarations according to the laws that determine or have determined legal and organizational principles in the corruption prevention sphere (except for those who have applied or are applying for positions in which the position requires or required a person to submit the declaration and have not been appointed or elected to the relevant positions).

Full answer to the question can be found at.

Communicate with the State Tax Service remotely using the “InfoTAX” service