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In which cases is the clarifying one-time (special) voluntary declaration submitted?

, published 02 December 2021 at 10:05

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 (hereinafter – Declaration) is subject to verification in a special manner.

Clarifying Declaration is submitted by the declarant:

in case of detection of arithmetic and logical errors in relevant Declaration by the supervisory authority based on the internal audit results, which did not lead to underpayment of levy for the one-time (special) voluntary declaration (Second paragraph of Sub-paragraph 15.1 Paragraph 15 Sub-section 94 Section XX of the TCU);

in case of detection of arithmetic error in relevant Declaration by the supervisory authority based on the internal audit results, which led to underpayment of levy for the one-time (special) voluntary declaration (Third paragraph of Sub-paragraph 15.1 Paragraph 15 Sub-section 94 Section XX of the TCU);

in case of detection of arithmetic error in relevant Declaration by the supervisory authority based on the internal audit results, which led to overpayment of levy for the one-time (special) voluntary declaration (Fourth paragraph of Sub-paragraph 15.1 Paragraph 15 Sub-section 94 Section XX of the TCU);

after submission of Declaration taking into account provisions of the First paragraph of Paragraph 9 Sub-section 94 Section XX of the TCU and during period of one-time (special) voluntary declaration, the declarant may once use the right to place additional funds in national and / or foreign currency in cash and / or bank metals on a special account (Second paragraph of Paragraph 9 Sub-section 94 Section XX of the TCU).

after the end of period for one-time (special) voluntary declaration, the taxpayer can submit a clarifying calculation to the previously submitted Declaration only in cases provided for in Sub-section 94 Section XX of the TCU (First paragraph of Sub-paragraph 6.3 Paragraph 6 Sub-section 94 Section XX of the TCU).

In this case, the clarifying Declaration is submitted by declarant under condition that he / she submits reporting (new reporting) Declaration before the expiration period of specified declaration process and receiving a notification based on the internal audit results.

Clarifying Declaration is submitted within 20 calendar days from the day of receipt of such notification.