Is there a liability for the disclosure of information contained in submitted one-time (special) voluntary declaration?

Paragraph 17 Sub-section 9⁴ Section XX of the Tax Code of Ukraine (hereinafter – Code) stipulates that information contained in relevant one-time (special) voluntary declarations and documents attached to them, submitted according to Sub-section 9⁴ Section XX of the Code is a confidential information and is not subject to disclosure by the central executive body implementing state tax policy, by its officials without the declarant’s written consent, except when it is expressly provided by laws or a court decision. For the disclosure of such information, including as a result of official negligence or access to information of other persons who do not have such right, as well as illegal use of such information, officials of the central executive body implementing state tax policy are subject to civil, administrative, criminal and other liability according to the law.