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

Press service of the State Tax Service of Ukraine, published 30 August 2021 at 11:01 Chapter: News

The one-time (special) voluntary declaration (hereinafter – the Declaration) is subject to verification in a special manner according to Paragraph 15 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).

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 the levy amount for one-time (special) voluntary declaration (Second paragraph of Sub-paragraph 15.1 Paragraph 15 Sub-section 9 Copy 4 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 the levy amount for one-time (special) voluntary declaration (Third paragraph of Sub-paragraph 15.1 Paragraph 15 Sub-section 9 Copy 4 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 the levy amount for one-time (special) voluntary declaration (Fourth paragraph of Sub-paragraph 15.1 Paragraph 15 Sub-section 9 Copy 4 Section XX of the TCU);

after submission of Declaration taking into account provisions of the First paragraph of Paragraph 9 Sub-section 9 Copy 4 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 9 Copy 4 Section XX of the TCU).

At the same time, the declarant (for one-time (special) voluntary declaration) must place funds in national and foreign currencies in cash and / or bank metals on current accounts with a special regime of use in Ukrainian banks before submitting the Declaration according to First paragraph of Paragraph 9 Sub-section 9 Copy 4 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 the cases provided for in Sub-section 9 Copy 4 Section XX of the TCU (First paragraph of Sub-paragraph 6.3 Paragraph 6 Sub-section 9 Copy 4 Section XX of the TCU).

Herewith 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 a specified declaration process and receiving a notification based on the internal audit results.

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