In which cases does the declarant have a right to submit new reporting one-time (special) voluntary declaration?

Press service of the State Tax Service of Ukraine, published 26 November 2021 at 13:35 Chapter: News

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 during a period of the one-time (special) voluntary declaration according Sub-section 9⁴ Section XX "Transitional Provisions" of the TCU, the declarant 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 by Sub-section 9⁴ Section "Transitional provisions" of the TCU. Previously submitted Declaration, information from which is clarified, is considered revoked. After the end of a 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.