Filling in the one-time (special) voluntary declaration, should the declarant indicate all real estate objects that were purchased at the expense of funds that were subject to taxation in Ukraine ...?
Press service of the State Tax Service of Ukraine , published 12 November 2021 at 09:51 Chapter: News
Filling in the one-time (special) voluntary declaration, should the declarant indicate all real estate objects that were purchased at the expense of funds that were subject to taxation in Ukraine at the time of their accrual (receipt) and from which taxes and levies have not been paid or have not been paid in full amount according to legislative taxation requirements or with exception of those objects that do not exceed the norms specified in Paragraph 10 Sub-section 94 Section XX “Transitional Provisions” of the TCU?
aragraph 4 Sub-section 94 Section XX “Transitional Provisions” of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – TCU) stipulates that objects of the one-time (special) voluntary declaration are individual’s assets belonging to declarant on the ownership right (including the joint partial right or common joint ownership right) and are (accounted, in turnover, registered, etc.) on the territory of Ukraine and / or abroad as of the date of submission of the one-time (special) voluntary declaration, particularly the real estate (land, residential and non-residential real estate).
For purposes Sub-section 94 Section XX “Transitional Provisions” of the TCU, real estate also includes objects of unfinished construction, which:
are not taken into operation or the ownership right of which is not registered in a manner prescribed by law, but property rights on such objects belong to declarant on the ownership right;
are not put into operation and located on land plots belonging to declarant on the private property right, including joint property, on the long-term lease right or on the superficies right.
Herewith, Paragraph 10 Sub-section 94 Section XX of the TCU determines composition and volume of assets, sources of receipt (acquisition) of which in case of the individual’s non-use of right to submit the one-time (special) voluntary declaration are considered to be those from which taxes and levies were fully paid according to tax legislation, namely:
immovable property located on the territory of Ukraine, which as of the end of a period of the one-time (special) voluntary declaration belonged to individual on the ownership right (including joint common or joint partial ownership), confirmed by the relevant state registers, in the amount of:
a) residential real estate:
apartment / apartments, total area of which does not exceed a total of 120 square meters or property rights confirmed by relevant documents for such apartment or apartments in an apartment building of unfinished construction;
residential house / residential houses registered according to established procedure in Ukraine, total area of which does not exceed 240 square meters or a residential house of unfinished construction or houses of unfinished construction, total area of which does not exceed 240 square meters, provided that such individual has ownership right of the land plot of a corresponding purpose;
b) non-residential real estate objects – non-residential non-commercial buildings and / or non-residential buildings of unfinished non-commercial construction, total area of which does not exceed 60 square meters.
c) land plots, total size of which for each individual plot does not exceed the gratuitous transfer norm, defined in Article 121 of the Land Code of Ukraine as of 25.10.2001 № 2768-III with changes and amendments.
As follows, the declarant independently decides on the determination of assets that will be specified in the one-time (special) voluntary declaration.