ECONOMIC AND LEGAL PROBLEMS OF DOCUMENT CIRCULATION OF FORENSIC ACCOUNTING IN THE ASPECT OF COLLECTION FOR ONE-TIME (SPECIAL) VOLUNTARY DECLARATION

Abstract

The acute tax issue currently in Ukraine and the world, in terms of tax from a one-time (special) voluntary declaration, has problems with the workflow necessary for a forensic accounting. In recent years, the experience gained by experts from Ukraine in appeals from lawyers of neighboring countries regarding forensic accounting has demonstrated, using the example of other countries, the complexity and lack of regulation of this issue. Now, after the introduction of amendments to the Tax Code of Ukraine [1], respectively, in our country, the question of confirming the validity of the amount of the fee from a onetime (special) voluntary declaration also arises. Acceptance of declarations in Ukraine began in September 2021 and will last one year, until September 2022. After the submission of the declaration, there are 30 days for the payment of the fee. But due to many pre-declaration issues, due to concerns and complete uncertainty, most taxpayers are postponing filing such a collection until the last days. In turn, lawmakers and executives are massively outreach, which in fact leaves more controversial issues than the goal of increasing public support. Changes in the Tax Code of Ukraine provide for the following circumstances. The subjects of declaration are not only almost all residents of Ukraine, but also nonresidents who at the time of the acquisition of assets had resident status. Thus, this issue is spreading among the broad masses of the population. On the example of the existing international experience, the issue of the validity of declaring the tax of a one-time (special) voluntary declaration received minimal tax clarifications from the executive authorities in other countries. The time limit for acquiring such assets in the past has not been set, nor has there been an exhaustive list of assets. Such property may include currency values, funds lent to third parties, movable and immovable property, commemorative banknotes, coins, electronic money, property rights and much more. It is not very easy to choose the percentage of tax, there are many rates, from 2.5 to 18%. The specified uncertainty of the timing, the lack of an exhaustive list of assets and documents confirming such assets, based on the experience of neighboring countries, is transferred to the forensic accounting for clarification.