Citizens of Ukraine who have assets that have not been properly taxed can voluntarily undergo a one-time (special) declaration, pay a one-time fee and legalize such assets.
When to declare?
One-time (special) voluntary declaration is carried out from September 1, 2021 to September 1, 2022.
- Individuals – residents, including self-employed persons
- Individuals – non-residents of Ukraine, who at the time of receipt of the object of declaration were residents and who were tax payers.
Declaration objects can be:
- immovable and movable property;
- currency values, including deposits (contributions) to the CU “ZaRaZ”;
- other values (property rights, securities, etc.)
A one-time (special) voluntary declaration is submitted:
- directly by the declarant in electronic form through the payer’s electronic cabinet.
Positive introduction of voluntary declaration of assets of individuals:
- Civilized legalization of assets on compromise terms;
- The ability to unconditionally use such assets in the future;
- Feeling of accomplished civic duty;
- The ability to form a positive tax history in the future.
After the sources of origin of funds and bank metals are confirmed, the declarant has the right to:
- transfer funds, bank metals to an individual’s own current account opened with a bank of Ukraine;
- withdraw funds, bank metals and close a special account;
- submit an application to the bank and use this account in the future as a regular current account of an individual, opened for their own needs.