In which cases can the declarant submit new reporting one-time (special) voluntary declaration?

Sub-paragraph 6.3 Paragraph 6 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 declarant, during the one-time (special) voluntary declaration, has a right to clarify information specified in previously submitted one-time (special) voluntary declaration (hereinafter – Declaration) only by submitting new Declaration in manner prescribed in Sub-section 9⁴ Section XX “Transitional Provisions” of the TCU. In this case previously submitted Declaration, information from which is clarified, is considered revoked. After the end of period of the one-time (special) voluntary declaration, the taxpayer has a right to submit clarifying calculation to previously submitted Declaration only in cases provided for in Sub-section 9⁴ Section XX “Transitional Provisions” of the TCU.

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