The Ukraine State Tax Service has issued several clarifications regarding the voluntary disclosure tax amnesty program for individuals that provides reduced tax (fee) rates for previously undeclared income/assets on which tax has not been paid, including rates of 5% and 9% in relation to previously undeclared income/assets held domestically and abroad, respectively, and a rate of 2.5% where undeclared amounts are invested in qualifying Ukraine government bonds. The rates apply where amounts due are paid in a single installment, with increased rates applied if paid in three equal installments. One important clarification concerns the underpayment or overpayment of the fee...