Submission of a clarifying property and income tax declaration through the Electronic Cabinet

If it is necessary to correct identified errors contained in the previously submitted property and income tax declaration in future tax periods, the taxpayer may send to the supervisory authority a clarifying tax declaration (subject to the statute of limitations set by the Tax Code of Ukraine) in form valid at the time of submission of clarifying declaration.

Taxpayer can use the Electronic Cabinet (https://cabinet.tax.gov.ua) to submit a clarifying property and income tax declaration.

After passing electronic identification in the Electronic Cabinet, the taxpayer has opportunity to form, sign and send to the supervisory authority a clarifying property and income tax declaration using the “Reporting” mode of private part of the Electronic Cabinet.