Draft law No. 9534 on the restoration of electronic declarations was submitted to the Verkhovna Rada (the Ukrainian Parliament) for consideration. It provides that declarations must be submitted not only for this year, but also for previous years.
The draft law establishes that during martial law declarations will be openly displayed in the Unified State Register of Declarations, but:
- without the registration number of the taxpayerʼs registration card or the passport number of a citizen of Ukraine;
- places of residence;
- birth dates of individuals;
- location of objects included in the declaration;
- account numbers in a bank or other financial institution;
- information about settlements where the objects specified in the declaration are located, or where the place of actual residence, registered place of residence is located;
- names of all other persons specified in the declaration, except for the subject of the declaration.
Declaring subjects will have access to information about them and their family members from reference systems, registers, and data banks.
As for military personnel, some of them will become subjects of e-declaration. Among them are those who:
- serves in the territories where active hostilities are taking place;
- is in temporarily occupied territories;
- takes direct part in hostilities (servicemen of the Armed Forces of Ukraine and other military formations);
- is an employee of bodies that conduct intelligence and/or counter-intelligence activities and directly participate in intelligence activities;
- sent to other states to participate in international operations to maintain peace and security.
Such military personnel must submit a declaration within 90 days from the date of:
- determining the date of the end of hostilities;
- ending the temporary occupation for the temporarily occupied territories in which they were;
- return to the point of permanent deployment or place of permanent work (except for rotation);
- termination or abolition of martial law.
As for property: the information about the need to declare the object that was in possession is clarified. It is indicated in the declaration if a person owned or used it for at least 183 calendar days during the reporting period and/or two months preceding the end of the reporting period. Another condition is that the market value of using such an object (regardless of whether the use was paid or free) during the relevant period exceeds 50 subsistence minimums (for 2022, it is 124,050 hryvnias).
The draft law also provides that special inspections, which stopped during martial law, will resume. At the same time, the terms for declaring significant changes in property status will increase.
Meanwhile, the National Agency for the Prevention of Corruption (NAPC) will provide clarifications only regarding the receipt and treatment of an improper benefit or gift, as well as the prevention and settlement of conflicts of interest.