What is algorithm of actions for submitting the one-time (special) voluntary declaration through web portal of the State Tax Service?

Press service of the State Tax Service of Ukraine, published 12 January 2022 at 13:20 Chapter: News

First clause of 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 – TCU) stipulates that declarant who intends to use one-time (special) voluntary declaration of individual’s assets during a period specified in Sub-section 9⁴ Section XX of the TCU (from 01.09.2021 to 01.09.2022) has a right to voluntarily submit the one-time (special) voluntary declaration (hereinafter – Declaration) to the controlling body in manner and form established by the central body of executive power, which ensures formation and implementation of public financial policy.

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.

Sub-paragraph 6.2 Paragraph 6 Sub-section 9⁴ Section XX “Transitional Provisions” of the TCU stipulates that Declaration is submitted directly by declarant to the controlling body in electronic form, taking into account requirements determined in Section II of the TCU and features determined in Sub-section 9⁴Section XX “Transitional Provisions” of the TCU.

Article 42¹ Section II of the TCU stipulates that taxpayer becomes the E-cabinet’s user and acquires a right, in particular, to submit reports in electronic form after passing electronic identification online in the E-cabinet using a qualified electronic signature (hereinafter – QES) in compliance with requirements of the Law of Ukraine as of 22.05.2003 № 851-IV “On electronic documents and electronic document management” with changes and amendments and the Law of Ukraine as of 05.10.2017 “On electronic trust services” with changes and amendments or those identification services, usage of which is not prohibited by the E-cabinet’s methodologist.

An individual submitting Declaration through the STS’s web portal needs to:

1. Log in the E-cabinet by the following link: https://cabinet.tax.gov.ua, as well as through the STS’s official web portal. Access to private part of the E-cabinet through the STS’s official web portal is initiated by user pressing “Log in” in the right corner of upper horizontal navigation panel.     

At the same time, access to private part (personal account) of the E-cabinet is provided after the user’s passage of electronic identification online using QES, obtained from any Qualified provider of electronic trust services or through the Integrated Electronic Identification System –  id.gov.ua (MobileID and BankID).

Information regarding procedure for obtaining QES from the Qualified Provider of Electronic Trust Services of the State Tax Service is available on the official information resource of the State Tax Service (www.acskidd.gov.ua) at the link: Main / “Electronic trust services, including for software registrars of settlement operations”.

To enter private part of the E-cabinet, the user must select Accredited Key Certification Center that certified this key in the field “Select ACSK”, open the key file with “Select” button, enter the key password in the “Password key protection” and click “Read”. The “Log in” button is activated after reading the key certificate data;

2. Select menu “EC for citizens”, section “One-time (special) voluntary declaration” and click “Create”;

3. Personal data is pulled up automatically in suggested Declaration form, however data must be checked and in case of errors in such data – they must be corrected;

4. Fill in required sections and fields of Declaration. In this case, button « » must be used to fill in the information regarding cost of assets in Sections III – IX of Declaration;

5. Once all data is entered, save Declaration by clicking the “Save” and “Close” buttons;

6. Select line with created Declaration, click the “Sign” button and sign with QES (in the pop-up window, perform the same actions to enter private part of the E-cabinet), click “Sign”;

7. Select line with signed Declaration and click the “Submit” button.

It should be noted that it is possible to view sent Declaration in the menu “View reports” in Section “Additionally” of the E-cabinet.

To attach scanned copies of documents to Declaration confirming costs of purchasing assets, it is necessary to put “mark on the availability of annexes” at the end of Declaration and to fill in fields of main requisites of attached documents in section “Annexes”. Each document must be saved in a separate annex. To save scanned document it is necessary to click the “Save” button.

More information is in the “Knowledge Base” of public information and reference resource