LAW OF UKRAINE

of June 15, 2021 No. 1539-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning stimulation of detenization of the income and increase in tax culture of citizens by introduction of one-time (special) voluntary declaring by physical persons of the assets belonging to them and payment of one-time collection in the budget

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. To add Item 14.1 of Article 14 with subitems 14.1.280 and 14.1.281 of the following content:

"14.1.280. assets of physical person for the purposes of the subsection 9-4 "Features of Single Application (Special) Voluntary Declaring of Assets of Physical Persons" of the Section XX "Transitional provisions" of this Code - cash assets of physical person, property, property rights;

14.1.281. cash assets of physical person for the purposes of the subsection 9-4 "Features of Single Application (Special) Voluntary Declaring of Assets of Physical Persons" of the Section XX "Transitional provisions" of this Code - the means in national and foreign currency placed on accounts in the Ukrainian and foreign banks money deposits in credit unions and other non-bank financial institutions, the rights of monetary claim (including the means lent to the third parties according to the loan agreement) which are drawn up in writing with the legal entity or notarially certified in case of right to claim of the customs applicant of physical person and also assets in bank metals, commemorative banknotes and coins, electronic money".

2. In the Section XX "Transitional provisions":

Item 14 of subsection 1 to add 1) with the paragraph the seventh the following content:

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