Can an individual who owns assets located outside the territory of Ukraine provide documents mandatory for submission of the one-time (special) voluntary declaration the day after submission of such declaration?
Press service of the State Tax Service of Ukraine , published 06 January 2022 at 12:15 Chapter: News
Paragraph 6 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 – the TCU) stipulates that the declarant who intends to use one-time (special) voluntary declaration of individual’s assets belonging to him / her, during the period of one-time (special) voluntary declaration specified by this Sub-section has a right to voluntarily submit the (one-time) voluntary declaration to the central executive body implementing state tax policy in manner and form established by the central body of executive power, which ensures formation and implementation of public financial policy.
List of objects of the one-time (special) voluntary declaration is defined in Paragraph 4 Sub-section 94 Section XX of the TCU.
In this case, calculation basis of levy for the one-time (special) voluntary declaration is determined in Paragraph 7 Sub-section 94 Section XX of the TCU.
However, for declaration objects determined in Sub-paragraph “a” of Paragraph 4 Sub-section 94 Section XX of the TCU, the declarant is obliged to document monetary value of such objects for calculation of levy for the one-time (special) voluntary declaration by attaching duly certified copies of documents confirming value of declaration objects to the one-time (special) voluntary declaration (Sub-paragraph 7.1 Paragraph 7 Sub-section 94 Section XX of the TCU).
In addition, the declaration objects determined in Sub-paragraphs “b” – “g” of Paragraph 4 Sub-section 94 Section XX of the TCU, the declarant is obliged to document value of declaration objects by attaching duly certified copies of documents confirming value of declaration objects to the one-time (special) voluntary declaration, if such objects are located (registered) outside Ukraine (Sub-paragraph 7.2 Paragraph 7 Sub-section 94 Section XX of the TCU).
As follows, if an individual who owns assets located outside the territory of Ukraine and has expressed a wish to submit the one-time (special) voluntary declaration is obliged to submit mandatory documents simultaneously with submission of the one-time (special) voluntary declaration.
More information is in the “Knowledge Base” of public information and reference resource