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Can information provided by declarant in the one-time (special) voluntary declaration be used in investigations and/or checks regarding the declarant?

, published 24 January 2023 at 09:31

Paragraph 16 Sub-section 94 Section XX of the Tax Code of Ukraine (hereinafter – Code) stipulates that the one-time (special) voluntary declarations, as well as information contained in them, cannot be used in investigations and/or checks against the declarant, as well as an evidence in criminal proceedings, cases of administrative offenses, civil and administrative cases (within the composition and cost of assets specified in the one-time (special) voluntary declaration as object and basis for charging levy for the one-time (special) voluntary declaration).

Provisions of Clause 1 of Paragraph 16 Sub-section 94 Section XX of the Code are not applicable if the declarant, starting from 2010, is or was a family member of the first and second degrees of kinship, according to Sub-paragraph 14.1.263 Paragraph 14.1 Article 14 of the Code, person defined by Clause 3 of Paragraph 3 Sub-section 94 Section XX of the Code, except for a case of bringing such person to criminal liability under Articles 212 and 2121 (regarding the declarant’s obligations as an individual or individual-entrepreneur) of the Criminal Code of Ukraine regarding assets of individual (within the composition and cost) specified in the one-time (special) voluntary declaration, or relevant state bodies established that acquisition of assets specified in the one-time (special) voluntary declaration contains signs of a criminal offense provided for in Article 3685 of the Criminal Code of Ukraine, or such assets are subject to recovery as unfounded according to procedure established by Chapter 12 Section III of the Civil Procedure Code of Ukraine. In case of a court decision that has entered into legal force, recognizing assets specified in the one-time (special) voluntary declaration as unfounded and their collection into state revenue or a court decision on the confiscation or special confiscation of such assets, levy paid by the declarant for the one-time (special) voluntary declaration is not returned.

Individual’s assets (within the composition and cost) specified in submitted one-time (special) voluntary declaration, and accordingly levy paid by the declarant in full amount of levy from the one-time (special) voluntary declaration according to procedures, terms and conditions established by Sub-section 94 Section XX of the Code amount, as well as the one-time (special) voluntary declaration cannot be used as a basis for opening criminal proceedings qualified under Articles 212 and 2121 of the Criminal Code of Ukraine, or notification of an administrative offense provided for in Articles 1551, 162, 1621, 1631 (regarding a self-employed person), 1632 (regarding a self-employed person in terms of payment of single tax and single contribution to obligatory state social insurance), 1634 (regarding a self-employed person), 16315  (regarding a self-employed person), 164 (regarding a self-employed person), 164¹, 1642 (regarding a self-employed person), 1651 (regarding a self-employed person), 1666 (regarding a self-employed person) of the Code of Ukraine on Administrative Offenses, or as a proof of the declarant’s recognition of the fact that he / she has committed offenses specified in this Clause or his / her admission of a guilt in committing offenses specified in this Clause.

As follows, information specified by the declarant in the one-time (special) voluntary declaration cannot be used in investigations and/or checks regarding the declarant, except for cases specified in Paragraph 16 Sub-section 94 Section XX of the Code.