Is the one-time (special) voluntary declaration subject to verification?
Paragraph 15 Sub-section 94 Section XX of the Tax Code of Ukraine (hereinafter – Code) stipulates that the one-time (special) voluntary declaration is subject to verification in a special manner.
The one-time (special) voluntary declaration is subject, according to procedure provided for by Sub-section 94 Section XX of the Code, to internal verification, which is conducted by the central executive body that implements state tax policy within 60 calendar days following the date of submission of the corresponding declaration.
In case that the central body of executive power that implements state tax policy, based on the internal verification results, finds arithmetical and logical errors in the corresponding one-time (special) voluntary declaration, which did not lead to the underpayment of levy for the one-time (special) voluntary declaration, such body directs a corresponding notification to the declarant within 10 calendar days according to procedure specified in Article 42 of the Code. Based on the consideration results of such notification, the declarant has a right to submit the clarifying corresponding one-time (special) voluntary declaration within 20 calendar days from the date of receipt of such notification.
In case that the central executive body that implements state tax policy, based on the internal verification results of relevant one-time (special) voluntary declaration, finds arithmetic error that led to the underpayment of levy for the one-time (special) voluntary declaration, the declarant, who submitted the corresponding one-time (special) voluntary declaration, is obliged to pay amount of such underpayment within 10 calendar days from the date of receipt of the corresponding notification in an arbitrary form of the central executive body implementing the state tax policy, and to submit the clarifying corresponding one-time (special) voluntary declaration within 20 calendar days from the date of receipt of such notification.
In case that the central executive body that implements state tax policy, based on the internal verification results of relevant one-time (special) voluntary declaration, finds arithmetic error that led to the overpayment of levy for the one-time (special) voluntary declaration, the declarant, who submitted the corresponding one-time (special) voluntary declaration, has a right, based on the corresponding notification of the central executive body implementing the state tax policy, to submit the clarifying corresponding one-time (special) voluntary declaration within 20 calendar days from the date of receipt of such notification. Refunding of the overpaid amount of levy is carried out according to procedure specified in Article 43 of the Code.
