Can the declarant, during the one-time (special) voluntary declaration, independently clarify information specified in the previously submitted declaration by submitting a new declaration?

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 – the TCU) stipulates that during the period of one-time (special) voluntary declaration (from 01.09.2021 to 01.09.2022) according to Sub-section 9⁴ Section XX “Transitional provisions” of the TCU, the declarant has a right to clarify information specified in the previously submitted one-time (special) voluntary declaration (hereinafter – the Declaration) only by submitting a new Declaration in manner prescribed in Sub-section 9⁴ Section XX of the TCU.

In this case, previously submitted Declaration, information from which is clarified, is considered revoked.

In case of increase of the accrual levy base for the one-time (special) voluntary declaration (hereinafter – the Levy), the difference in new Declaration between amount of Levy determined in the new Declaration and amount of Levy paid according to the previously submitted Declaration must be additionally paid.