Sub-paragraph 7.2 Paragraph 7 Sub-section 94 Section XX “Transitional provisions” of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – Code) stipulates that for the declaration objects, defined in Sub-paragraphs "b" - "e" Paragraph 4 Sub-section 94 Section XX "Transitional provisions" of the Code, basis for charging levy for the one-time (special) voluntary declaration is determined, in particular, but not exclusively, as:
declarant’s expenses for the purchase (acquisition) of the declaration object;
cost determined on the basis of property assessment and property rights, financial instruments, other assets. Assessment of the declaration object is carried out according to legislation of the country where such asset is located. Cost of assets determined in foreign currency is reflected in the one-time (special) voluntary declaration in UAH at the official exchange rate of national currency established by the National Bank of Ukraine as of the date of submission of the one-time (special) voluntary declaration;
nominal value of monetary claim rights;
purchase price or stock exchange cost of corporate rights (shares) admitted to stock exchange trading valid as of the date of submission of the one-time (special) voluntary declaration;
cost of asset in the form of precious metals, which is determined by converting weight to the purchase price for precious metals, determined by the National Bank of Ukraine as of the date of submission of the one-time (special) voluntary declaration;
expenses for the purchase (acquisition) of securities by the declarant and other financial instruments not admitted to stock exchange trading and shares (parts) in the legal entities’ property or entities without the legal entity’s status, other corporate rights or the nominal cost of such assets specified in relevant documents.
In addition, Sub-paragraph 6.1 Paragraph 6 Sub-section 94Section XX “Transitional Provisions” of the Code stipulates that the one-time (special) voluntary declaration is a declaration which reflects, in particular, the following information:
information regarding the declaration objects, defined by Sub-paragraph “a” of Paragraph 4 Sub-section 94 Section XX “Transitional Provisions” of the TCU, to the extent sufficient to identify each of them;
information regarding the declaration objects, defined by Sub-paragraphs “b” –“g” of Paragraph 4 Sub-section 94 Section XX “Transitional Provisions” of the TCU, indicating information that allows them to be identified;
independently determined by declarant calculation of levy’s basis for the one-time (special) voluntary declaration in national currency;
rate and amount of levy for the one-time (special) voluntary declaration.
Given the above specified, the one-time (special) voluntary declaration is submitted by an individual if such declarant has assets that were acquired at the expense of income subject to taxation at the time of their accrual (receipt) in Ukraine and from which taxes and levies were not paid or not in full amount according to requirements of tax legislation. Therefore, in the absence of such assets, an individual is not obliged to submit the specified declaration with zero values.