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Is it necessary to re-submit documents confirming value of the declaration objects, if previously submitted one-time (special) voluntary declaration was annulled in connection with submission of the “Reporting new” declaration?

published 13 September 2021 at 12:16

According to Sub-paragraph 6.3 Paragraph 6 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 (hereinafter – the TCU) during the one-time (special) voluntary declaration the declarant has a right to clarify information specified in the previously submitted one-time (special) voluntary declaration (hereinafter – the Declaration) only by submitting new Declaration in manner prescribed in Sub-section 9 Copy 4 Section XX Transitional Provisions” of the TCU. In this case previously submitted Declaration, information from which is clarified, is considered annulled.

Declarant may attach relevant documents or duly certified copies to the Declaration confirming value of the declaration objects which are (registered) in Ukraine according to the Ninth paragraph of Sub-paragraph 7.2 Paragraph 7 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the TCU.

Declarant is obliged to document value of the declaration objects by attaching duly certified copies of documents to the Declaration confirming value of declaration objects, if such objects are (registered) outside Ukraine (Tenth paragraph of Sub-paragraph 7.2 Paragraph 7 Sub-section 9 Copy 4 Section XX of the TCU).

Given the fact that in case of declarant’s submission of the “Reporting new” declaration, the previously submitted Declaration is considered annulled, therefore submitting new reporting Declaration the declarant should re-submit all the necessary documents.