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Is submission of the one-time (special) voluntary declaration a confirmation of the transfer of rights to assets specified in such declaration?

, published 30 November 2021 at 13:41

Third paragraph of Paragraph 1 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 submission of the one-time (special) voluntary declaration (hereinafter – Declaration) is not a separate special procedure for official state’s recognition or confirmation of origin, transfer or termination of rights to assets in respect of which such Declaration is submitted.