Is it necessary to re-submit documents confirming value of declaration objects, if previously submitted one-time (special) voluntary declaration was annulled in connection with submission of the “Reporting new” declaration?
First clause of Sub-paragraph 6.3 Paragraph 6 Sub-section 94 Section XX “Transitional Provisions” of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – TCU) stipulates that during the one-time (special) voluntary declaration, the declarant has a right to clarify information specified in previously submitted one-time (special) voluntary declaration (hereinafter –Declaration) only by submitting new Declaration in manner prescribed in Sub-section 94Section XX “Transitional Provisions” of the TCU. In this case previously submitted Declaration, information from which is clarified, is considered annulled.
Ninth clause of Sub-paragraph 7.2 Paragraph 7 6 Sub-section 94Section XX “Transitional Provisions” of the TCU stipulates that declarant may attach relevant documents or duly certified copies to the Declaration confirming value of declaration objects which are (registered) in Ukraine.
Declarant is obliged to document value of declaration objects by attaching duly certified copies of documents to the Declaration confirming value of declaration objects, if such objects are (registered) outside Ukraine (Tenth clause of Sub-paragraph 7.2 Paragraph 7 Sub-section 94 Section XX of the TCU).
Given the fact that in case of declarant’s submission of the “Reporting new” declaration, the previously submitted Declaration is considered annulled, therefore submitting new reporting Declaration the declarant should re-submit all the necessary documents.
More information is in the “Knowledge Base” of public information and reference resource
