To which declarant’s address does the supervisory authority send a request for explanations and supporting documents?

According to Sub-paragraph 6.1 Paragraph 6 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the Tax Code of Ukraine (hereinafter – the Code), the one-time (special) voluntary declaration is a declaration which reflects, in particular, information about the declarant, sufficient for his / her identification information (surname, name, patronymic, registration number of the taxpayer’s account card or in cases specified by the Code – series (if any) and passport number of a citizen of Ukraine) for purposes of Sub-section 9 Copy 4 Section XX of the Code.

In addition, the form of one-time (special) voluntary declaration provides for the declarant to indicate his / her tax address (place of residence).

As follows, a request for declarant’s explanations or supporting documents is sent by the supervisory authority to the address indicated by such declarant in the submitted declaration. At the same time it should be noted that information on the direction of this request will also be reflected in the declarant’s E-cabinet.