Paragraph 8 Sub-section 94 Section XX of the Tax Code of Ukraine (hereinafter - Code) stipulates that amount of the one-time (special) voluntary declaration levy for declared objects is determined by applying it to the base for calculating the one-time (special) voluntary declaration levy, determined according to Paragraph 7 Sub-section 94 Section XX of the Code, to such rates:
5%. Taxpayer, as an alternative, can choose 6% rate with payment of tax liability in three equal parts annually;
9%. Taxpayer, as an alternative, can choose 11.5% rate with payment of tax liability in three equal parts annually;
2.5%. Taxpayer, as an alternative, can choose 3% rate with payment of tax liability in three equal installments annually.
As follows, if an individual chooses to pay the one-time (special) voluntary declaration levy in three equal parts within a framework of the one-time (special) voluntary declaration, then such individual applies an alternative levy rate depending on the declared objects.
At the same time, please note that in case that the declarant chooses within a framework of the one-time (special) voluntary declaration levy rate for the one-time (special) voluntary declaration, which provides for payment of such liabilities in three equal parts, payment of levy for the one-time (special) voluntary declaration is made by the declarant: the first payment within 30 calendar days from the date of submission of the one-time (special) voluntary declaration; second payment until 01.11.2023; third payment until 01.11.2024 (Clause 2 of Paragraph 12 Sub-section 94 Section XX of the Code).