To which address of declarant of the one-time (special) voluntary declaration the controlling body sends request on the provision of explanations and supporting documents?

Press service of the State Tax Service of Ukraine, published 11 January 2022 at 15:06 Chapter: News

Sub-paragraph 6.1 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 – the TCU) stipulates that for purposes of Sub-section 9⁴ Section XX of the TCU, the one-time (special) voluntary declaration (hereinafter – Declaration) is a declaration which particularly reflects information about declarant, sufficient for identification (surname, name, patronymic, registration number of the taxpayer’s account card or in cases specified by the TCU – series (if any) and passport number of a citizen of Ukraine).

In addition, the Declaration form provides for declarant to indicate tax address (residence).

As follows, request for declarant on the provision of explanations or supporting documents is sent by the controlling body to address specified by such declarant in submitted Declaration. In this case, information about direction of request will also be reflected in the declarant’s E-cabinet.

More information is in the “Knowledge Base” of public information and reference resource