Clarifying one-time (special) voluntary declaration is submitted by the declarant:
in case of detection of arithmetic and logical errors in relevant declaration by the central body of executive power, which implements the state tax policy based on the internal audit results, which did not lead to underpayment of levy amount for the one-time (special) voluntary declaration (Clause 2 of Sub-paragraph 15.1 Paragraph 15 Sub-section 94 Section XX of the Tax Code of Ukraine (hereinafter – Code));
in case of detection of arithmetic error in relevant declaration by the central body of executive power, which implements the state tax policy based on the internal audit results, which led to underpayment of levy amount for the one-time (special) voluntary declaration (Clause 3 of Sub-paragraph 15.1 Paragraph 15 Sub-section 94 Section XX of the Code);
in case of detection of arithmetic error in relevant declaration by the central body of executive power, which implements the state tax policy based on the internal audit results, which led to overpayment of levy amount for the one-time (special) voluntary declaration (Fourth paragraph of Sub-paragraph 15.1 Paragraph 15 Sub-section 94 Section XX of the Code);
after submission of declaration taking into account provisions of Clause 1 of Paragraph 9 Sub-section 94 Section XX of the Code and during period of the one-time (special) voluntary declaration, the declarant may once use a right to place additional funds in national and / or foreign currency in cash and / or bank metals in a special account (Clause 2 of Paragraph 9 Sub-section 94 Section XX of the Code).
After the end of the one-time (special) voluntary declaration period, the taxpayer has a right to submit clarifying calculation to the previously submitted one-time (special) voluntary declaration only in cases provided for by Sub-section 94 Section XX of the Code (Clause 1 of Sub-paragraph 6.3 Paragraph 6 Sub-section 94 Section XX of the Code).
Please note that in this case, the clarifying declaration is submitted by the declarant under condition that he / she submits reporting (new reporting) declaration by the deadline for the specified declaration and receiving notification based on the internal audit results.
Reminder! Clarifying declaration is submitted within 20 calendar days from the date of receipt of such notification.
