Are the amounts of paid one-time levy refundable if declaration is deemed not accepted due to incomplete payment?

First clause of Paragraph 12 Sub-section 9⁴ Section XX of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – the TCU) stipulates that payment of levy for the one-time (special) voluntary declaration is made by the declarant within 30 calendar days from the date of submission of one-time (special) voluntary declaration.

In case of non-payment or incomplete payment of levy for the one-time (special) voluntary declaration specified in the one-time (special) voluntary declaration, the one-time (special) voluntary declaration is deemed not filed within the term established by this Sub-section and release from liability (Sixth clause of Paragraph 12 Sub-section 9⁴ Section XX of the TCU).

In this case, amount of levy for the one-time (special) voluntary declaration is considered erroneously paid.

Refunding of erroneously paid amount of levy for the one-time (special) voluntary declaration is carried out in manner prescribed by Article 43 of the TCU.

Paragraph 43.3 Article 43 of the TCU stipulates that obligatory condition for refunding of monetary obligations and penalties is submission of the taxpayer’s application for such refunding (except for refunding of excessively withheld (paid) amounts of personal income tax returned by the supervisory authority on the basis of taxpayer’s property and income tax declaration and income for the reporting calendar year based on the results of recalculation of its total annual taxable income) within 1095 days from the date of occurrence of erroneously and / or overpaid amount and / or penalty.

As follows, in case when declarant pays amount of levy for the one-time (special) voluntary declaration incompletely, the declarant is not covered by state guarantees and exemptions from liability, the declaration is considered unfiled and amount of paid levy for the one-time (special) voluntary declaration is considered erroneously paid and may be refunded on the basis of payer’s application in manner prescribed by Article 43 of the TCU.

More information is in the “Knowledge Base” of public information and reference resource