Can the controlling body during audit of the one-time (special) voluntary declaration check registration of operations in order to confirm levy rate or to ask the declarant to provide information, which he / she specified in submitted declaration?
Press service of the State Tax Service of Ukraine , published 17 February 2022 at 16:12 Chapter: News
First clause of Sub-paragraph 15.2 Paragraph 15 Sub-section 94 Section XX of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – the TCU) stipulates that in order to confirm usage of relevant levy rate for the one-time (special) voluntary declaration, defined in Paragraph 8 Sub-section 94 Section XX "Transitional Provisions" of the TCU, the controlling body during 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 clause of Sub-paragraph 15.2 Paragraph 15 Sub-section 94 Section XX “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 the audit results provided for in Second clause of Sub-paragraph 15.2 Paragraph 15 Sub-section 94 Section XX “Transitional Provisions” of the TCU revealed a discrepancy between declared information and data from state registers (Third clause of Sub-paragraph 15.2 Paragraph 15 Sub-section 94 Section XX "Transitional Provisions" of the TCU).
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