Which assets cannot be a subject to the one-time (special) voluntary declaration levy?

Press service of the State Tax Service of Ukraine, published 09 August 2021 at 09:52 Chapter: News

According to Paragraph 5 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 declaration objects cannot be:

a) individual’s assets received (acquired) by the declarant as a result of an act containing signs of a criminal offense, except for criminal offenses or other legislative violations related to:

evasion of taxes, fees (mandatory payments);

evasion of the single contribution to obligatory state social insurance and insurance contributions to obligatory state pension insurance;

violations in the currency legislation sphere;

violations in the protection of economic competition in a part of violation provided for in Paragraph 12 Article 50 of the Law of Ukraine “On Protection of Economic Competition”;

b) individual’s assets belonging to a resident individual, 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 (receipt) of income, due to which the declaration objects were received (acquired) and according to the TCU are or were taxpayers (hereinafter – the Declarant), in respect of whom a pre-trial investigation or legal proceedings have been initiated against such assets on the grounds of criminal offenses under Articles 212 and 212 copy 1, as well as Article 366 (regarding documents of tax and / or financial reporting, customs declarations, tax invoices, primary documents, other reporting on taxes, fees (mandatory payments), Article 367 (if a criminal offense is related to violation of requirements of tax, customs, currency and other legislation, control of which is entrusted to the tax authorities) of the Criminal Code of Ukraine as of 05.04.2001 № 2341-III with changes and amendments (hereinafter – the CCU);

c) individual’s assets or legal entity’s belonging to the Declarant, in respect of which legal proceedings have been initiated in the commission of any of criminal offenses provided for in Articles 209 and 258 copy 5 and Article 306, Part 1 and 2 of Article 368 copy 3, Part 1 and 2 of Article 368 copy 4, Article 368, copy 5, Article 369 copy 2 of the CCU, and / or subject to a charge as unreasonable in the manner prescribed by Chapter 12 Section III of the Civil Procedural Code of Ukraine as of 18.03.2004 № 1618-IV with changes and amendments;

d) funds in national and foreign currencies, which are in cash on the date of submission of one-time (special) voluntary declaration;

e) declarant’s assets, which are recorded (held) in accounts of financial institutions and / or located (registered) in the territory of country recognized as an aggressor state according to the law or have sources of origin from such country.