It doesn't say it neither explicitly nor implicitly.

Mica, interestingly, doesn't change a lot if you're the typical retail hodler because the vast majority of corn is KYCd anyway. Commercial transactions (like buying a car from a third-party with bitcoin) are covered by cash limitations.

A rule where you need to declare your holdings might be in pipeline.

What you are describing is that bitcoin holders have to declare their entire stack to the fiscal authorities (and risk penalties if they don't) and keep them up to date, either ad hoc or on a yearly basis. That is simply not the case.