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

Press service of the State Tax Service of Ukraine, published 28 August 2021 at 11:45 Chapter: News

According to Sub-paragraph 6.3 Paragraph 6 Sub-section 9 Copy 4 Section XX “Transitional Provisions” of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – the TCU) during the one-time (special) voluntary declaration the declarant has a right to clarify information specified in the previously submitted one-time (special) voluntary declaration (hereinafter – the Declaration) only by submitting new Declaration in the manner prescribed in Sub-section 9 Copy 4 Section XX Transitional Provisions” of the TCU. In this case previously submitted Declaration, information from which is clarified, is considered as revoked. After the end of period of the one-time (special) voluntary declaration, the taxpayer has a right to submit clarifying calculation to the previously submitted Declaration only in cases provided for in Sub-section 9 Copy 4 Section XX Transitional Provisions” of the TCU.