Terms of tax payment for the one-time (special) voluntary declaration

Tax payment for the one-time (special) voluntary declaration is carried out by declarant within 30 calendar days from the date of submission of the one-time (special) voluntary declaration.

If declarant chooses within the one-time (special) voluntary declaration the tax rate for one-time (special) voluntary declaration, which provides for payment of such tax rate in three equal parts, the tax payment for one-time (special) voluntary declaration is made by declarant: first payment – within 30 calendar days from the date of submission of the one-time (special) voluntary declaration; second payment – until November 1, 2023; third payment – until November 1, 2024.

Declarant’s submission of a clarifying one-time (special) voluntary declaration:

if the tax amount for the one-time (special) voluntary declaration specified in a clarifying declaration is less than the tax amount paid on the basis of previously submitted one-time (special) voluntary declaration, the overpaid tax shall be refunded according to Article 43 of the Tax Code of Ukraine;

if the tax amount for the one-time (special) voluntary declaration specified in a clarifying declaration is bigger than the tax amount paid on the basis of previously submitted one-time (special) voluntary declaration, the declarant who submitted relevant declaration is obliged to pay underpayment in the amount of such difference within 30 calendar days from the date of submission of clarifying declaration.

In case of non-payment or incomplete payment of tax amount for the one-time (special) voluntary declaration specified in the one-time (special) voluntary declaration, the one-time (special) voluntary declaration is considered not submitted and declarant does not have the state guarantees and exemptions from liability provided by this Sub-section.