In what term it is necessary to pay the underpayment amount of levy for the one-time (special) voluntary declaration in case of declarant’s submission of a clarifying declaration?

published 09 September 2021 at 10:11 Chapter: News

According to Paragraph 12 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 Code), in case when the declarant submits a clarifying one-time (special) voluntary declaration (hereinafter – the Declaration), if amount of levy for the one-time (special) voluntary declaration (hereinafter – the Levy) specified in a clarifying Declaration is bigger than the Levy paid on a basis of previously submitted Declaration, the declarant who submitted the relevant declaration is obliged to pay the underpayment amount of Levy in the amount of such difference within 30 calendar days from the date of submission of a clarifying Declaration.