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In what term does the controlling body conduct internal audit of the one-time (special) voluntary declaration?

, published 12 October 2021 at 11:14

One-time (special) voluntary declaration is subject to verification in a special manner according to Paragraph 15 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).

Specified declaration is subject to the procedure of internal audit (provided for in Sub-section 94 Section XX of the TCU), which is carried out by the central executive body implementing the state tax policy within 60 calendar days following the day of submission of relevant declaration (Sub-paragraph 15.1 Paragraph 15 Sub-section 94 Section XX of the TCU).