EXPLANATORY NAPC: JANUARY 1, 2018 IS THE BEGINNING OF THE NEXT STAGE OF E-DECLARATION!

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EXPLANATORY NAPC: JANUARY 1, 2018 IS THE BEGINNING OF THE NEXT STAGE OF E-DECLARATION!

Author

Prykhodko Andrii

From January 1, 2018, the stage of submission of a declaration of a person authorized to perform the functions of the state or local government began in 2017. In accordance with Article 45 of the Law of Ukraine "On Prevention of Corruption" (hereinafter referred to as the Law), civil servants and other subjects of declaration are required to submit annually by April 1 by filling in the declaration on the official website of the National Agency of a person authorized to perform the functions of the state or local government (hereinafter referred to as "the declaration"), for the previous year in the form determined by the National Agency.

We emphasize the fact that it is necessary to make the declarant.

First, check the email address listed in the Personal Cabinet of the Unified State Register of Declarations of Persons Authorized to Perform State or Local Government Functions (hereinafter referred to as the Register).

Secondly, check the validity and performance of your electronic digital signature (hereinafter - EDS) for work with the Register. To obtain information on the validity of EDS, you must download a strengthened EDS certificate from the website of the accredited key certification center (hereinafter - ASCS), which received EDS. Then click on the certificate by double-clicking the left mouse button and in the window that opens, view the validity period of the EDS certificate. If the validity period of the certificate has expired, it is impossible to use an EDS, therefore, it is necessary to contact the ACCS and receive a new EDS.

After receiving a new EDS, you must log in to the Register at https://portal.nazk.gov.ua and use the link: "I have lost / changed my private key". In the field "Current email address" you must specify the electronic mailbox registered with the declarant in the Register, and click on the "Send recovery code" button. To the specified mailbox there will be a letter «Change EDS | UNIT STATE REGISTER DECLARATIONS. " To change the EDS, you must go to the link in the letter, then in the ACCS field select an accredited key certification center, which received a new EDS, select a new EDS file, specify a password from the new EDS and click on the button «Change EDS». After successful completion of the specified actions, a notice regarding the consideration of the submitted application will be displayed. Applications for replacing EDS are considered during 1 day during working hours.

We advise you to use the recommendations regarding the work of the Registry and explanations regarding filling in the form of the e-declaration or the answers to the most frequently asked questions.

The National Agency prepared a Also, we offer several answers to the most recently asked questions from the declarants provided by the National Agency.

As regards section 3, "Objects of the real estate" of the declaration:

According to paragraph 2 of Article 46.1 of the Law of Ukraine "On Prevention of Corruption" (hereinafter - the Law), the declaration shall indicate information about the objects of property owned by the declarant and members of his family on the right of private property, including joint ownership , or they are leased or otherwise entitled to use, regardless of the form of the conclusion of the transaction, which resulted in such a right. Such information includes:

a) data on the type, characteristics of the property, location, date of acquisition of the property in ownership, lease or other right of use, the value of the property as of the date of its acquisition of ownership, possession or use;

b) if real estate is in joint ownership, all the co-owners of such property shall indicate the information specified in paragraph 1 of part one of this article, or the name of the corresponding legal entity with the indication of the code of the Unified state register of legal entities and individuals - entrepreneurs. In the case of immovable property being leased or otherwise entitled to use, the owner of such property shall also indicate the information specified in paragraph 1 of part one of this article, or the name of the corresponding legal entity, indicating the code of the Unified state register of legal entities and individuals - entrepreneurs.

Is it necessary to indicate in section 3 "Objects of the real estate" the declaration information about the objects of real estate at the registered place of residence and the place of actual residence of the subject of declaration?

The law provides for the obligation to indicate in the declaration all objects belonging to the declarant or his family member for the right to use. Such rights of use may include: lease, servitudes, the right to use a plot of land for agricultural purposes (emphyteusis), the right to build a land plot (superficies), maintenance, mortgage, use on the basis of power of attorney, including general power of attorney, other rights stipulated by law.

In accordance with the requirements of the Law, the subject of declaration must declare all real estate, regardless of their value, owned by him on the right of ownership, they are on the right of lease or other right of use as of the last day of the reporting period (December 31, the reporting year for the annual declarations).

According to Article 3 of the Law of Ukraine "On freedom of movement and free choice of place of residence in Ukraine", the place of residence is a dwelling located on the territory of the administrative-territorial unit in which the person resides, as well as specialized social institutions, social service and social protection institutions, military part.

Registration is the introduction of information in the register of the territorial community, documents, which contain information about the place of residence / stay of the person, with the indication of the address of the dwelling / place of stay, with subsequent submission of the corresponding information to the Unified state demographic register in accordance with the order of the Cabinet of Ministers of Ukraine.

In accordance with the Law of Ukraine "On freedom of movement and free choice of place of residence in Ukraine", registration documents require documents confirming the right of a person to reside in this premises. These may be documents on the right of ownership, a court decision on the right to use a living quarters, a lease agreement or other documents. In the absence of such documents, registration can be made only with the consent of the owner of the property (if the owners of several - with the consent of all owners).

If the registered place of residence of the person is in the dwelling, the property right which does not belong to it, at registration the owner should have agreed to the registration and residence of the person in the indicated dwelling, and therefore in the declaration this dwelling should be noted in section 3 "Objects of the real estate" , type of right - the right to use in connection with the registration of the place of residence.

In addition, in section 3, "Objects of the real estate", the declaration must contain information about the objects of the real estate where the subject of the declaration actually lives, even if such objects of immovable property do not belong to the ownership of the subject of declaration.

In this case, if the information about the registered place of residence or place of actual residence was specified in section 2.1 "Information on the subject of declaration" of the declaration, the relevant information should be duplicated in section 3 "Objects of the real estate" declaration.

We draw attention to the need to fill in information about all co-owners of real estate, if such real estate is in common ownership.

The declaration shall indicate the information about the objects of the real estate located in the family of the subject of the declaration of the lease or another right of use.

Should real estate objects be declared, if the subject of the declaration used them during the year, but does not use it as of December 31?

Real estate, objects of unfinished construction are declared in accordance with their availability as of the last day of the reporting period.

For example, when submitting an annual declaration, if the objects specified as of December 31 of the previous year are not in the possession, use, or ownership of the declarant or members of his family, they should not appear in the declaration, even if they were on such a right for a certain time in the reporting period.

Is it necessary for the declaration entity, registered as an individual entrepreneur, to indicate in the declaration information about the income received from business activities, information on the return financial assistance and to report the significant changes in the property situation?

In accordance with the provisions of the second part of Article 52 of the Law, the subject of the declaration is obliged to submit a notice in the case of receipt of income (irrespective of whether it is taxable) for the amount exceeding 50 subsistence minimum established for able-bodied persons on January 1 of the corresponding year.

In addition, if a loan, a loan, a turntable interest-free financial assistance (loan), etc. were received by the declarant or a member of his family during the reporting year, they should be reflected in the section "Income, including gifts" as "Other Income "(indicating exactly what income is concerned). If such a loan, a loan, etc. were valid, that is, not fully paid as at the last day of the reporting period, they should be additionally reflected in the section "Financial liabilities", regardless of whether they were received in the reporting period.

Source: NAM