When does the declarant have the right to submit a new reporting “zero” declaration?

According to the notification of the State Tax Service of Ukraine, the declarant during the one-time (special) voluntary declaration in accordance with subsection 9-4 of Chapter XX of the Tax Code of Ukraine has the right to clarify the information specified in the previously submitted one-time (special) voluntary declaration, exclusively by submitting a new one-time (special) voluntary declaration in the manner specified by this subsection.

At the same time, a previously submitted one-time (special) voluntary declaration, the information from which is clarified, is considered canceled (paragraph one, clause 6.3, clause 6, subsection 9-4, chapter XX of the Tax Code of Ukraine).