Can the declarant re-submit one-time (special) voluntary declaration, if such declarant has already submitted declaration but amount of levy specified in it is not paid or paid in part, as a result of which such declaration was recognized as not submitted

Paragraph 12 Sub-section 9⁴ Section XX “Transitional provisions” of the Tax Code of Ukraine (hereinafter – Code) stipulates that in case of non-payment or incomplete payment of levy amount in a term determined by this Sub-section for the one-time (special) voluntary declaration specified in it, the one-time (special) voluntary declaration is considered not submitted and declarant does not have state guarantees and exemptions from liability provided by this Sub-section.

Herewith, Sub-section 9⁴ Section XX of the Code stipulates that declarant who intends to use the one-time (special) voluntary declaration of individual’s assets belonging to him / her, during a period of the one-time (special) voluntary declaration specified by this Sub-section has a right to voluntarily submit the one-time (special) voluntary declaration to the central executive body that implements state tax policy in manner and form established by the central body of executive power, which ensures formation and implementation of public financial policy.  

As follows, in case of non-payment or incomplete payment of levy, as a result of which declaration was recognized as not submitted, the declarant can re-submit such Declaration, as Sub-section 9⁴ Section XX “Transitional Provisions” of the TCU does not contain restrictions on the re-submission of reporting declaration.