How the declarant, who owns a share of real estate owned by several individuals on the joint partial ownership right, fills in Column 6 in Section V “Immovable property other than land” of the one-time (special) voluntary declaration?
Press service of the State Tax Service of Ukraine , published 18 November 2021 at 11:30 Chapter: News
Sub-paragraph “b” 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 may be real estate (land, residential and non-residential real estate) owned by declarant on the ownership right (including the joint partial or joint common ownership) and which is located (registered, accounted) on the territory of Ukraine and / or abroad as of the date of submission of one-time (special) voluntary declaration (hereinafter – Declaration).
Fifth, sixth and seventh paragraphs of Sub-paragraph 6.1 Paragraph 6 Sub-section 94 Section XX “Transitional Provisions” of the TCU stipulates that the following information must be reflected in Declaration:
information about the declaration objects, defined in Sub-paragraphs “b” – “f” of Sub-section 94 Section XX “Transitional Provisions” of the TCU, with data that allows to identify them, including their location or storage (except for art and antiques, precious metals, precious stones, jewelry, bank metals that are not placed on accounts, commemorative banknotes and coins, etc.), type, title, year of production (production), etc.;
independently determined by the declarant in national currency base for calculation of levy for the one-time (special) voluntary declaration (hereinafter – levy). Declarant is obliged to attach copies of documents confirming value of declaration objects to the Declaration, in case of location (registration) of individual’s asset outside Ukraine. 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;
rate and amount of levy.
Declaration form and Procedure for submitting the one-time (special) voluntary declaration were approved by Order of the Ministry of Finance of Ukraine as of 02.08.2021 № 439.
As follows, Section V “Immovable property other than land” of Declaration provides for completion of Column 6 “Area, sq. m.”, which indicates the total area of immovable property, however, the declarant in Column 7 “Share size” indicates size of share of the real estate owned by declarant on the joint partial or joint ownership right.