Paragraph 13 Sub-section 94 Section XX “Transitional Provisions” of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – the TCU) stipulates that tax audit is not conducted by the controlling body in relation to declarant’s or individual’s source of receipt of income, subject to Paragraph 10 Sub-section 94 Section XX “Transitional Provisions” of the TCU, from which assets were received (acquired) and declared by such declarant or assets provided for in Paragraph 10 Sub-section 94 Section XX “Transitional Provisions” of the TCU.
Eighth clause of Sub-paragraph 6.1 Paragraph 6 Sub-section 94 Section XX “Transitional Provisions” of the TCU stipulates that the one-time (special) voluntary declaration does not indicate information on the declarant’s sources of receipt (acquisition) of declaration objects. Controlling body is not allowed to request additional documents other than those provided for in this Paragraph.
At the same time, Paragraph 17 Sub-section 94 Section XX “Transitional Provisions” of the TCU stipulates that information contained in relevant one-time (special) voluntary declaration and attached documents submitted according to this Sub-section is confidential information and is not subject to disclosure by the central executive body implementing state tax policy, its officials without the declarant’s written consent, excepting cases when this is expressly provided by law or court decision.
As follows, whereas within the framework of tax amnesty, the controlling body does not conduct tax audit regarding the source of declarant’s income, due to which declared assets were received (acquired) and declared by such declarant, as well as regarding information contained in relevant one-time (special) voluntary declaration and attached documents as it is confidential information and is not subject to disclosure without the declarant written consent, respectively, for declarant’s employers who have not fully performed functions of tax agent for withholding payroll taxes, there is no risk of audits under tax amnesty.