Particulars of Submitting a Declaration Performing a One-Time (Special) Declaration of Assets of Individuals

Abstract

Problem setting. One-time special declaration of assets of individuals is a type of tax amnesty. At the same time, one of the characteristics of this type of tax amnesty is conditionality. In particular, it refers to the fulfillment by the taxpayer of taxes and fees (the declarant) of such conditions as the submission of a one-time (special) voluntary declaration and the payment of a fee for such declaration. Analysis of recent researches and publications. Despite the fact that the issue of legal regulation of tax amnesty has been the subject of scientific research more than once (O. Dmytryk, I. Krynytskyi, O. Makukh, V. Ryadinska, etc.), a comprehensive study of the legal regulation of such the type of tax amnesty as a one-time (special) declaration of assets of individuals was not carried out. The target of the research. Within the scope of this publication, we will focus on the specifics of submitting a tax declaration when implementing a one-time (special) declaration of assets of natural persons in Ukraine. Article’s main body. The author focused attention on the consideration of the peculiarities of submitting a declaration when implementing a one-time (special) declaration of assets of individuals. It is emphasized that the legislator considers a one-time (special) declaration as a separate type of tax declaration. It has been proven that the verification of a one-time (special) voluntary declaration is a mandatory stage in the implementation of the tax amnesty. At the same time, according to the general rule, the verification of such a declaration takes place in the form of a camera inspection, in exceptional cases a documentary unscheduled off-site inspection is carried out. It has been established that the conduct of a camera inspection in the tax amnesty regime differs from the usual procedure for conducting such inspections in a number of characteristics. Conclusions and prospects for the development. On the basis of the conducted analysis, we note that when implementing this type of tax amnesty in Ukraine, as a one-time (special) voluntary declaration, one of the important stages is the submission of a special voluntary declaration. We emphasize that the above declaration is a separate type of tax declaration, which contains specific data necessary for carrying out the tax amnesty procedure.