Can the controlling body check registration of operations during the internal audit of one-time (special) voluntary declaration in order to confirm levy rate or …?

Press service of the State Tax Service of Ukraine, published 06 December 2021 at 13:05 Chapter: News

Can the controlling body check registration of operations during the internal audit of one-time (special) voluntary declaration in order to confirm levy rate or to ask the declarant for information provided in the submitted declaration?

First paragraph of Sub-paragraph 15.2 Paragraph 15 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 in order to confirm application of the relevant levy rate for one-time (special) voluntary declaration, defined in Paragraph 8 Sub-section 9⁴ Section XX “Transitional Provisions” of the TCU, the controlling body, during internal audit of relevant one-time (special) voluntary declaration has a right to:

check registration of operations and / or assets in state registers, including by applying to the relevant state bodies (Second paragraph of Sub-paragraph 15.2 Paragraph 15 Sub-section 9⁴ Section XX of the “Transitional Provisions” of the TCU);

apply to the declarant with a request to confirm presence of property specified in relevant one-time (special) voluntary declaration, as well as property and non-property rights, if audit results, provided for in the Second paragraph of Sub-paragraph 15.2 Paragraph 15 Sub-section 9⁴ Section XX “Transitional Provisions” TCU, revealed a discrepancy between the declared information and data from state registers (Third paragraph of Sub-paragraph 15.2 Paragraph 15 Sub-section 9⁴ Section XX “Transitional Provisions” of the TCU).