In which case is the declarant obliged to attach to the one-time (special) voluntary declaration documents or their duly certified copies confirming value of the declaration objects?
Press service of the State Tax Service of Ukraine , published 13 August 2021 at 11:49 Chapter: News
According to the Sixth paragraph of Sub-paragraph 6.1 Paragraph 6 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 to the one-time (special) voluntary declaration is obliged to attach copies of documents confirming value of the declaration objects in case of location (registration) of individual’s asset outside Ukraine and / or in case of declaring currency values placed in bank accounts in Ukraine and monetary claim rights defined in Sub-paragraph “a” Paragraph 4 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the TCU. In case of location (registration) of other individual’s assets in Ukraine, the declarant may attach copies of documents confirming value of the declaration objects.
According to Sub-paragraph “a” Paragraph 4 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the TCU, the one-time (special) voluntary declaration objects may be individual’s assets belonging to the declarant on the ownership right (including joint partial or joint common ownership) and located (registered, in circulation, accounted, etc.) on the territory of Ukraine and / or abroad as of the date of submission of the one-time (special) voluntary declaration, including currency values (bank metals, except for those not placed on accounts, national currency (UAH) and foreign currency, except for cash, and monetary claims) (including deposit), funds borrowed from third parties persons under the loan agreement), drawn up in writing with a legal entity or notarized in the case of declarant’s claim right towards another individual (as is defined in Sub-paragraphs 14.1.280 and 14.1.281 Paragraph 14.1 Article 14 of the TCU).