Support Ukraine

Special account for voluntary declaration

A current account with a special mode of use for one-time (special) voluntary declaration is a current account with a special mode of use, which is opened by the Bank of the declarant in accordance with the legislation of Ukraine for the purposes of one-time (special) voluntary declaration by depositing funds in cash in national and foreign currencies.

alt

The period of voluntary declaration is until March 1, 2023.


Persons subject to the conditions of voluntary declaration:

  • natural persons – residents, including self-employed persons;
  • natural persons who are not residents of Ukraine, but who were residents at the time of receipt (acquisition) of the objects of declaration or at the time of accrual (receipt) of income at the expense of which the objects of declaration were received (acquired), and who, in accordance with of the Tax Code of Ukraine are or were taxpayers.

Persons who are not subject to the conditions of voluntary declaration:

  • persons who, at the date of the beginning of the one-time (special) voluntary declaration period, are underage/minors or incapacitated persons and at the same time are fully dependent on other persons (including parents) and/or the state, or are persons whose legal capacity is limited and guardianship has been established over such persons;
  • persons who, for any period starting from January 1, 2010, perform or have performed public functions in Ukraine, provided for in clause 37 of the first part of article 1 of the Law of Ukraine “On prevention and counteraction of legalization (laundering) of proceeds obtained through criminal means, financing terrorism and financing the proliferation of weapons of mass destruction”;
  • persons to whom Ukraine has applied special economic and other restrictive measures (sanctions) in accordance with the Law of Ukraine “On Sanctions”.


Assets not subject to the conditions of a one-time (special) voluntary declaration:


1. Assets obtained as a result of the commission of a criminal offense, except offenses related to:

  • evasion to pay taxes and mandatory payments;
  • evasion of the payment of a single contribution to mandatory state social insurance and mandatory state pension insurance; 
  • violations in the field of currency legislation;
  • Violations in the sphere of protection of economic competition provided in Clause 12 of Art. 50 dated January 11, 2001 No. 2210-III “On the protection of economic competition” with changes and additions.


2. Assets belonging to the Client, in relation to which a pre-trial investigation or court proceedings have been initiated on the grounds of criminal offenses provided for in Art. 212, 212 notes 1, as well as in Art. 366 (regarding tax and/or financial reporting documents, customs declarations, tax invoices, primary documents, other reporting on taxes, fees, mandatory payments), in Art. 367 (if the criminal offense is related to the violation of the requirements of tax, customs, currency and other legislation, the control of compliance of which is entrusted to the controlling bodies) of the Criminal Code of Ukraine.


3. Assets of a natural person or a legal entity belonging to the declarant, in relation to whom legal proceedings have been opened for the commission of any of the criminal offenses provided in Art. 209, 258 notes 5 and 306, in parts of the first and second articles. 368 note 3, in parts of the first and second articles. 368 notes 4, in Art. Art. 368, 368 note. 5, 369 and 369 note. 2 of the Criminal Code of Ukraine, and/or which are subject to recovery as unfounded in accordance with the procedure established in Chapter 12, Sec. III of the Civil Procedure Code of Ukraine;


4. Assets originating from the territory of a country recognized by law as an aggressor state.


Account currency:
 UAH, USD, EURO.


Peculiarities of depositing funds: 
The Bank accepts cash in national and foreign currencies for crediting to the declarant’s special accounts via the operational cash desk according to a payment instruction for cash transfer, the form of which is determined. During the one-time (special) voluntary declaration period and after the declarant submits the one-time (special) voluntary declaration, additional cash funds should be credited to a special account.


Peculiarities of withdrawing funds: after confirming the sources of funds origin, 
the client submits a one-time (special) voluntary declaration of these assets to the tax authorities, and after that has the right to:

  • transfer funds to the individual’s own current account, opened in any Bank of Ukraine, and close the Special account;
  • withdraw cash and close the Special Account.


The list of documents that must be provided by the Client to open a Special Account:

  • identification document;
  • a certificate of assignment of the registration number of the taxpayer’s registration card;
  • documents confirming the origin of funds;
  • a certificate of no criminal record.


Documents required to open a Special account

QUESTIONNAIRE of the declarant for the purposes of one-time (special) voluntary declaration (142.74 Kb)

APPLICATION of the declarant on the absence of restrictions on one-time (special) voluntary declaration of assets (130.85 Kb)

Standard form of the Agreement on opening a current account for a one-time (special) voluntary declaration (234.63 Kb)


Tariffs for the service of the “Special account for voluntary declaration”

Tariffs of JSC IBOX BANK for banking services within the tariff package “Special account for voluntary declaration” (166.98 Kb)

Warning for customers when using the service (122.25 Kb)