RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of August 5, 2021 No. 83

About approval of the Regulations on procedure for opening and maintaining current accounts with the special mode of use in national and foreign currencies, bank metals for the purposes of single (special) voluntary declaring

According to Articles 7, of 15, 56 Laws of Ukraine "About the National Bank of Ukraine", to the Law of Ukraine "About banks and banking activity", to the Law of Ukraine "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine on stimulation of detenization of the income and increase in tax culture of citizens by introduction of single (special) voluntary declaring by physical persons of the assets belonging to them and payment of one-time collection in the budget" of June 15, 2021, and for the purpose of determination of procedure for opening, transfer of cash, bank metals and closing of current accounts with the special mode of use for the purposes of single (special) voluntary declaring the Board of the National Bank of Ukraine DECIDES: No. 1539-IX

1. Approve Regulations on procedure for opening and maintaining current accounts with the special mode of use in national and foreign currencies, bank metals for the purposes of single (special) voluntary declaring which is applied.

2. To department of payment systems and innovative development (Andrey Podderegin) after official publication to inform banks of Ukraine information on adoption of this resolution.

3. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine Alexey Shaban.

4. The resolution becomes effective since September 1, 2021 and is effective till September 1, 2022.

Approved by the Resolution of Board of the National Bank of Ukraine of August 5, 2021 No. 83

Regulations on procedure for opening and maintaining current accounts with the special mode of use in national and foreign currencies, bank metals for the purposes of single (special) voluntary declaring

1. This Provision is developed according to the Laws of Ukraine "About the National Bank of Ukraine", "About banks and banking activity", the Law of Ukraine "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine on 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" of June 15, 2021, No. 1539-IX (further - the Law), other legislation of Ukraine and regulatory legal acts of the National Bank of Ukraine (further - National Bank).

2. This Provision regulates procedure for opening, transfer of cash in national and foreign currencies, bank metals and closing with banks of Ukraine (further - banks) current accounts with the special mode of use to physical persons, including self-employed persons who have the right to use single (special) voluntary declaring.

3. Terms in this Provision are used in such value:

1) the customs applicant - physical resident person, including self-employed person, and also physical person which is not resident of Ukraine, but which was resident at the time of receipt (acquisition) of subjects to declaring at the time of charge (obtaining) of the income at the expense of which were received (are acquired) subjects to declaring, and according to the Tax code of Ukraine is or was taxpayer;

2) the special account - the current account with the special mode of use which opens bank to the customs applicant according to the Law for the purposes of single (special) voluntary declaring for transfer of money in cash form in national and foreign currencies, bank metals with physical delivery.

The term "self-employed person" in this Provision is used in the value given in the Tax code of Ukraine. Other terms used in this Provision are applied in the values determined by the legislation of Ukraine.

4. The bank before opening of the special account and introduction of money in cash form in national and foreign currencies, bank metals with physical delivery performs:

1) proper check of the customs applicant according to requirements of article 11 of the Law of Ukraine "About prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction" and the regulatory legal act of National Bank concerning financial monitoring (further - the legislation concerning financial monitoring);

2) verification of presence of the customs applicant in the list of faces tied with implementation of terrorist activities or concerning which the international sanctions, and also special economic and other rationing measures (sanctions) according to article 5 of the Law of Ukraine "About sanctions" are applied.

5. The bank takes measures for establishment of sources of origin of means in national and foreign currencies, bank metals in cases, stipulated by the legislation concerning financial monitoring, after their transfer into the special account of the customs applicant. The bank by results of implementation of such measures does not take actions taking into account legislation provisions concerning financial monitoring.

The bank has the right for the purpose of establishment of sources of origin of means to make inquiry in state bodies, to the state registrars, and also executive bodies, law enforcement agencies which provide the answer according to the Procedure for provision by state bodies, the state registrars on request of the subject of primary financial monitoring of customer information approved by the resolution of the Cabinet of Ministers of Ukraine of October 21, 2020 No. 968.

6. The bank refuses to the customs applicant:

1) in case of cash deposit of means in national and foreign currencies, bank metals into the special account if such cash or bank metals have sources origin from the country recognized by the state aggressor under the law;

2) in establishment (maintenance) of the business relations / opening of the special account (servicing), including by termination of business relations, closing of the special account / carrying out financial transaction in the cases determined in article 15 of the Law of Ukraine "About prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction" according to the procedure and terms, stipulated by the legislation concerning financial monitoring, by internal documents of bank concerning prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction and also the contract between bank and the customs applicant.

7. The bank opens the special account for the customs applicant according to requirements of the Instruction about procedure for opening and closing of customer accounts of banks and correspondent accounts of resident banks and nonresidents approved by the resolution of Board of the National Bank of Ukraine of November 12, 2003 No. 492, registered in the Ministry of Justice of Ukraine on December 17, 2003 for No. 1172/8493 (in edition of the resolution of Board of the National Bank of Ukraine of April 01, 2019 No. 56) (with changes) (further - the Instruction No. 492), according to the procedure, established in Item 62 of the Section V for physical persons, and with obligatory observance of requirements of Item 16 of the Section I of the Instruction No. 492.

The customs applicant in addition to documents for opening of the special account submits the questionnaire (appendix 1) and the statement (appendix 2).

The bank has the right, if necessary, to supplement the questionnaire with additional questions.

8. The agreement signed in writing between bank and the customs applicant shall provide features of opening, functioning and closing of the special account which shall conform to requirements of the Law.

9. The bank performs acceptance from the customs applicant of cash in national and foreign currencies, bank metals with physical delivery for transfer into special accounts of the customs applicant through operational cash desk according to the statement on transfer of cash which form is determined by the Instruction about conducting cash transactions by banks in Ukraine approved by the resolution of Board of the National Bank of Ukraine of September 25, 2018 No. 103 (with changes).

On transactions of cash deposit of money in national and foreign currencies, bank metals in the statement detail "Appointment Transaction Payment/content" on transfer of cash of means it is specified the special account: "voluntary declaring".

10. The bank has the right during the period of single (special) voluntary declaring and after submission of the single (special) voluntary declaration by the customs applicant one-timely to enlist in addition cash in national and foreign currencies, bank metals with physical delivery to special accounts of the customs applicant.

11. The bank considers the money and bank metals brought by the customs applicant into the special account on separate analytical accounts of the balance sheet account 2620 "Means upon the demand of Physical Persons" of the Chart of accounts of the financial accounting of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of September 11, 2017 No. 89 (with changes), by currencies (in national and foreign currencies) and bank metals.

12. The procedure for provision of the statement from the special account / inquiry about opening of the special account and balance on it (in paper/electronic form) is determined by the agreement which is signed between bank and the customs applicant during opening of the special account.

13. The customs applicant after completion of the procedure of financial monitoring and confirmation of sources of origin of money, bank metals has the right:

To transfer 1) into own current account of physical person opened in bank of Ukraine / to withdraw money, bank metals and to close the special account according to requirements of the Section XIV of the Instruction No. 492;

2) to submit to bank the application constituted in any form for change of the purpose of use of the special account and servicing of this account further as the current account of physical person opened for own needs. In that case between bank and the client the bank account agreement is signed in writing.

Appendix 1

to Regulations on procedure for opening and maintaining current accounts with the special mode of use in national and foreign currencies, bank metals for the purposes of single (special) voluntary declaring (Item 7)

The questionnaire of the customs applicant for the purposes of one-time (special) voluntary declaring

1. Surname, name, middle name (in the presence).

2. Birth date.

3. Birthplace (in the presence).

4. Nationality (for nonresidents).

5. Place of residence or stay.

6. Information on the identification document.

7. The place of temporary stay in the territory of Ukraine (for nonresidents).

8. Registration number of accounting card of the taxpayer (further - RNUKPN) or number (and in the presence - series) passports of the citizen of Ukraine in which the mark about refusal of acceptance of RNUKPN, or passport number with record about refusal of acceptance of RNUKPN on the electronic contactless medium is put down.

9. Unique number of entry in the Unified state demographic register (in the presence).

10. Place of employment, position.

11. Contact phone number.

12. E-mail address (in the presence).

13. Information on belonging of the customs applicant to persons who for any year, since January 01, 2005, gave or shall submit the declarations according to the laws determining or determining legal and organizational basis in the field of prevention of corruption (except those which applied or apply for holding the posts on which stay requires/required on behalf of submission of the corresponding declaration, and were not appointed or elected to the corresponding positions).

14. Origin sources (obtaining, acquisitions) assets which are declared, including:

1) the assets received from conducting business activity, independent professional activity;

2) the assets received in the form of the free income;

3) the assets received in the form of gift;

4) other sources of origin (obtaining, acquisition) assets which are declared (to specify what).

15. Country of source (obtaining, acquisitions) assets which are declared: ______________________ (date, signature of the client)

Appendix 2

to Regulations on procedure for opening and maintaining current accounts with the special mode of use in national and foreign currencies, bank metals for the purposes of single (special) voluntary declaring (Item 7)

Statement of the customs applicant for lack of restrictions of rather one-time (special) voluntary declaring of assets

Signing this application, I

________________________________________________________________________________ _____________

________________________________________________________________________________

________________________________________________

[surname, name, middle name (in the presence), number (and in the presence - series) (it is not specified physical person which on the religious beliefs refused acceptance of RNUKPN and officially notified on it the relevant monitoring body and has mark in the passport and record in the electronic contactless medium or in the passport the word "refusal" is put down)] ____________________________________________________________________ I report passports of the citizen of Ukraine, registration number of accounting card of the taxpayer (further - RNUKPN), object declaring does not belong to:

1. To the assets of physical person received (acquired) customs applicant as a result of making of the act containing signs of criminal offense except the criminal offenses or other violations of the law connected with:

1) tax avoidance, charges (obligatory payments);

2) evasion from payment of single fee on obligatory national social insurance and insurance premiums for obligatory national pension insurance;

3) violations in the field of the foreign exchange legislation;

4) violations in the field of protection of the economic competition regarding the violation provided in Item 12 of article 50 of the Law of Ukraine "About protection of the economic competition".

2. To the assets of physical person belonging to the customs applicant concerning whom pre-judicial investigation or judicial proceedings concerning such assets on signs of the criminal offenses provided in Articles 212, 212-1, and also in Article 366 (concerning documents of the tax and/or financial reporting, customs declarations, tax delivery notes, source documents is begun to other reporting under taxes, charges, obligatory payments), in Article 367 (if the criminal offense is connected with violation of requirements of tax, customs, foreign and other legislation, control of which observance is imposed on monitoring bodies) the Criminal code of Ukraine.

3. To the assets of physical person or legal entity belonging to the customs applicant concerning whom judicial proceedings in the making of any of the criminal offenses provided in Articles 209, 258-5 and 306, in parts one and the second Article 368-3, in parts one and the second Article 368-4, in Articles 368, 368-5-, 369 and 369-2 Criminal codes of Ukraine and/or which are subject to collection as unreasonable according to the procedure, established in Chapter 12 of the Section III of the Code of civil procedure of Ukraine are opened.

4. To the assets of the customs applicant having origin sources from the territory of the country recognized by the state aggressor under the law. ____________________ (date, signature of the client)

Signing this application, I provide consent to bank to send inquiry and to obtain from the State Tax Administration of Ukraine information on income amounts, added (paid) for benefit of taxpayers - physical persons, and the amounts of the income tax withheld from them, and also the amount of the assessed single contribution, necessary for the purposes of accomplishment by bank of requirements of the Law "About Introduction of Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on 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" of June 15, 2021, No. 1539-IX.

 

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