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In what cases does the declarant have a right to submit new reporting one-time (special) voluntary declaration?

, published 11 November 2022 at 14:04

During the one-time (special) voluntary declaration period, according to Sub-section 94 Section XX of the Tax Code of Ukraine (hereinafter - Code), the declarant has a right to clarify information specified in previously submitted one-time (special) voluntary declaration, exclusively by submitting new one-time (special) voluntary declaration in manner specified by this Sub-section.

Herewith, previously submitted one-time (special) voluntary declaration, information from which is clarified, is considered canceled (Clause 1 of Sub-paragraph 6.3 Paragraph 6 Sub-section 94 Section XX of the Code).