In what term it is necessary to pay amount of underpayment of levy for the one-time (special) voluntary declaration if declarant submits a clarifying declaration?
Paragraph 12 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 if declarant submits a clarifying one-time (special) voluntary declaration (hereinafter – Declaration) and if amount of levy for the one-time (special) voluntary declaration (hereinafter – Levy) specified in a clarifying Declaration is greater than amount of Levy paid on the basis of previously submitted Declaration, the declarant who has submitted relevant declaration is obliged to pay amount of underpayment of Levy in the amount of such difference within 30 calendar days from the date of submission of a clarifying Declaration.
