What is the deadline for payment of levy from the date of submission of the one-time (special) voluntary declaration?

Payment of levy for the one-time (special) voluntary declaration (hereinafter – the Levy) is made by the declarant within 30 calendar days from the date of submission of the one-time (special) voluntary declaration (hereinafter – the Declaration) according to Paragraph 12 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments.

If the declarant chooses, within the one-time (special) voluntary declaration, the Levy rate which provides for payment of Levy in three equal parts, the Levy is paid by the declarant in the following way: the first payment – within 30 calendar days from the date of submission of the Declaration; the second payment – until 01.11.2023; third payment – until 01.11.2024.