Sub-paragraph 6.3 Paragraph 6 Sub-section 94 Section XX “Transitional provisions” of the Tax Code of Ukraine (hereinafter - Code) stipulates that during the one-time (special) voluntary declaration period according to Sub-section 94 Section XX "Transitional Provisions" of the 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 order, determined by Sub-section 94 Section XX "Transitional Provisions" of the Code. Herewith, previously submitted one-time (special) voluntary declaration, information from which is clarified, is considered cancelled. After an end of the one-time (special) voluntary declaration period, the taxpayer has a right to submit clarifying calculation to previously submitted one-time (special) voluntary declaration only in cases provided for by Sub-section 94 Section XX "Transitional Provisions" of the Code.
As follows, the clarifying declaration after an end of the declaration campaign period is submitted under condition that the declarant submits reporting (new reporting) declaration by deadline for the specified declaration and receives a notification based on the in-place audit results and therefore, submission of a clarifying declaration after an end of the declaration campaign period for any other reasons provisions of Sub-section 94 Section XX "Transitional provisions" of the Code is not provided.
Is amount of the one-time (special) voluntary declaration levy, which is determined by the declarant in submitted one-time declaration, considered agreed upon?
Paragraph 11 Sub-section 94 Section XX “Transitional provisions” of the Tax Code of Ukraine stipulates that amount of the one-time (special) voluntary declaration levy specified in the one-time (special) voluntary declaration is considered agreed upon.
