Paragraph 3 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 the one-time (special) voluntary declaration can be used by resident individuals, including self-employed, as well as individuals who are not residents of Ukraine but who were residents at the time of receipt (acquisition) of declaration objects or at the time of accrual (receipt) of income from which declaration objects were received (acquired) and who according to the TCU are or were taxpayers (hereinafter – declarant).
Sub-paragraph 6.2 Paragraph 6 Sub-section 94 Section XX of the TCU stipulates that the one-time (special) voluntary declaration (hereinafter – Declaration) is submitted directly by declarant to the controlling body in electronic form, subject to requirements specified in Section II of the TCU and peculiarities specified in Sub-section 94 Section XX “Transitional Provisions” of the TCU.
First clause of Paragraph 42.6 Article 42 of the TCU determines that electronic document flow between the taxpayer and controlling body is carried out according to the TCU, the Law of Ukraine as of 22.05.2003 № 851-IV “On electronic documents and electronic document flow” with changes and amendments (hereinafter – Law № 851) and the Law of Ukraine as of 05.10.2017 № 2155-VIII “On electronic trust services” with changes and amendments without concluding relevant contract.
Procedure for exchanging electronic documents with controlling bodies is approved by Order of the Ministry of Finance of Ukraine as of 06.06.2017 № 557 (as amended by Order of the Ministry of Finance of Ukraine as of 01.06.2020 № 261) (hereinafter – Procedure № 557).
Paragraph 2 Section II of Procedure № 557 determines that creation of electronic document ends with imposition of a qualified electronic signature of the signatory (signatories) and the seal (if any).
Author can obtain a qualified electronic trust service from any qualified provider of electronic trust services.
After imposing a qualified electronic signature, the author encrypts electronic document in compliance with requirements for cryptographic message formats approved in manner prescribed by law and sends it in the format (standard) using telecommunications networks to the addressee during working day (Paragraph 3 Section II of Procedure № 557).
If addressee is the controlling body, after receipt of electronic document its automated verification is carried out (Paragraph 5 Section II of Procedure № 557).
Automated verification is carried out on the receipt day or not later than the next working day, if electronic document was received after the end of working day (Paragraph 6 Section II of Procedure № 557).
Paragraph 8 Section II of Procedure № 557 stipulates that the first receipt is sent to author of electronic document within two hours from the receipt date by the controlling body, otherwise – within the first two hours of the next working day.
The first receipt, which is formed based on the results of automated verification specified in Paragraph 7 Section II of Procedure № 557, contains results of such verification. In case of negative results of automated verification, the first receipt contains information regarding the non-acceptance of electronic document with indication of reasons; in that case the second receipt is not formed.
If author does not receive the first receipt within the established period after sending electronic document, the electronic document is considered not to be received by the addressee.
Not later than the next working day after the formation of first receipt, unless otherwise provided by regulations and Procedure № 557, the second receipt is formed (First clause of Paragraph 9 Section II of Procedure № 557).
The second receipt is a confirmation of acceptance (registration) or notification on the non-acceptance of electronic document by the controlling body. The second receipt indicates requisites of accepted (registered) or not accepted (indicating the reason) electronic document, processing results of the controlling body (date and time of acceptance (registration) or non-acceptance, registration number, information about the author and signer (signatories) of electronic document and author of receipt).
The second receipt is stamped by the relevant controlling body, encrypted and sent to the author of electronic document. Second copy of the second receipt is kept in the controlling body (Paragraph 10 Section II of Procedure № 557).
If there is the second receipt of acceptance of electronic document, the date and time of acceptance (registration) of electronic document by the controlling body are the date and time recorded in the first receipt (Paragraph 11 Section II of Procedure № 557).
As follows, the second receipt is a confirmation of acceptance of the one-time (special) voluntary declaration by the controlling body.
In this case, the date and time of acceptance of Declaration by the controlling body are the date and time recorded in the first receipt.
More information is in the “Knowledge Base” of public information and reference resource