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What is a term for conducting internal verification of the one-time (special) voluntary declaration?

, published 25 November 2021 at 16:01

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 – TCU) stipulates that the one-time (special) voluntary declaration is subject to verification in a special manner.

Sub-paragraph 15.1 Paragraph 15 Sub-section 94 Section XX of the TCU stipulates that the specified declaration is subject to the procedure of internal verification (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.