Specialists of Horodotsk DPI inform that in accordance with paragraph 6.3, paragraph 6 of subdivision 9 of note. 4 of Chapter XX “Transitional Provisions” of the Tax Code of Ukraine (hereinafter – PKU) during the period of one-time (special) voluntary declaration in accordance with subsection 9 note. 4 of Chapter XX “Transitional Provisions” of the PKU, the declarant has the right to clarify the information specified in the previously submitted one-time (special) voluntary declaration (hereinafter – the Declaration), exclusively by submitting a new Declaration in the manner specified in subsection 9 of note. 4 of Chapter XX of the PKU. At the same time, the previously submitted Declaration, the information from which is clarified, is considered canceled. After the end of the one-time (special) voluntary declaration period, the taxpayer has the right to submit a clarifying calculation to the previously submitted Declaration only in the cases provided for in subsection 9 of note. 4 of Chapter XX of the PKU.
According to clause 15 subsection 9 note. 4 of Chapter XX of the PKU Declaration is subject to verification in a special manner.
The Clarifying Declaration is submitted by the declarant:
– in the case of detection by the controlling body, based on the results of a camera check, of arithmetical and logical errors in the relevant Declaration, which did not lead to the underpayment of the fee for a one-time (special) voluntary declaration (paragraph two, clause 15.1, clause 15 of subsection 9, note 4, chapter XX PKU);
– in the event that the controlling body, based on the results of the chamber check of the corresponding Declaration, discovers an arithmetical error that led to the underpayment of the fee from the one-time (special) voluntary declaration (paragraph three, clause 15.1, clause 15, sub-section 9, note 4, section XX of the Code of Civil Procedure);
– in the event that the controlling body, based on the results of the chamber check of the relevant Declaration, discovers an arithmetic error that led to an overpayment of the fee from a one-time (special) voluntary declaration (paragraph four, clause 15.1, clause 15, sub-section 9, note 4, section XX of the Code of Civil Procedure);
– after submitting the Declaration, taking into account the provisions of the first paragraph of Clause 9 of Subsection 9 of Note. 4 of Chapter XX of the Code of Civil Procedure and during the period of one-time (special) voluntary declaration, the declarant may once use the right to additional placement of funds in national and/or foreign currency in cash and/or bank metals in a special account (paragraph two, Clause 9 of Subsection 9, note 4 of section XX of the Code of Civil Procedure).
At the same time, in these cases, the clarifying Declaration is submitted by the declarant, on the condition that he submits a reporting (new reporting) Declaration before the end of the declaration period and receiving a notification based on the results of the chamber inspection.
The Clarifying Declaration is submitted within 20 calendar days from the date of receipt of such notification.
Thus, the clarifying Declaration after the end of the one-time (special) voluntary declaration period is submitted on the condition that the declarant submits a reporting (new reporting) Declaration before the end of the said declaration and receiving a notification based on the results of the chamber inspection. Other grounds for submitting a clarifying Declaration after the end of the declaration period of subsection 9 note. 4 of Chapter XX “PKU is not provided for.