Who has a right to use the one-time (special) voluntary declaration?

Individual Taxation Department, published 20 October 2022 at 16:42 Chapter: New about taxes (news)

Clause 1 of Paragraph 3 Sub-section 9⁴ Section XX of the Tax Code of Ukraine stipites that the one-time (special) voluntary declaration can be used by:

- individuals - residents, including self-employed individuals;

- individuals who are not residents of Ukraine, but who were residents at the time of receipt (acquisition) of the declared objects or at the time of accrual (receipt) of income, at the expense of which declared objects were received (acquired), and who, according to the Code are or were the taxpayers.