State Tax Service of Ukraine informs that in case when declarant pays amount of levy for the one-time (special) voluntary declaration, the declarant is not covered by state guarantees and exemptions from liability, subsequently declaration is considered unfiled and amount of levy paid for the one-time (special) voluntary declaration is considered erroneously paid and may be refunded on the basis of payer’s application in manner prescribed by Article 43 of the Tax Code of Ukraine (hereinafter – TCU).
First clause of Paragraph 12 Sub-section 94 Section XX of the TCU stipulates that payment of levy for the one-time (special) voluntary declaration is made by the declarant within 30 calendar days from the date of submission of one-time (special) voluntary declaration.
In case of non-payment or incomplete payment of levy for the one-time (special) voluntary declaration specified in the one-time (special) voluntary declaration, the one-time (special) voluntary declaration is deemed not filed within the term established by this Sub-section and release from liability (Sixth clause of Paragraph 12 Sub-section 94 Section XX of the TCU).
In this case, amount of levy for the one-time (special) voluntary declaration is considered erroneously paid.
Refunding of erroneously paid amount of levy for the one-time (special) voluntary declaration is carried out in manner prescribed by Article 43 of the TCU.
Paragraph 43.3 Article 43 of the TCU stipulates that obligatory condition for refunding of monetary obligations and penalties is submission of the taxpayer’s application for such refunding (except for refunding of excessively withheld (paid) amounts of personal income tax returned by the supervisory authority on the basis of taxpayer’s property and income tax declaration and income for the reporting calendar year based on the results of recalculation of its total annual taxable income) within 1095 days from the date of occurrence of erroneously and / or overpaid amount and / or penalty.