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Ministry of Justice of Ukraine

October 27, 2017

No. 1266/31134

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 27, 2017 No. 811

About approval of the Procedure for provision of the generalizing tax consultations

According to subitem 19-2.1.5 of Item 19-2.1 of Article 19-2 of the Section I and Item 52.6 of Article 52 of Chapter 3 of the Section II of the Tax code of Ukraine, the subitem 5 of Item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, and for the purpose of ensuring provision of the generalizing tax consultations I order:

1. Approve the Procedure for provision of the generalizing tax consultations which is applied.

2. The public fiscal service of Ukraine quarterly, no later than the 05th following each calendar quarter to provide to the Ministry of Finance of Ukraine summarized information on results of practical application of the legislation on the tax matters, concerning payment of single fee together with offers on need of provision of the generalizing tax consultations.

3. In accordance with the established procedure to provide to department of tax policy of the Ministry of Finance of Ukraine:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine It is sold M. V. Ministr A. Danilyuk

Approved by the Order of the Ministry of Finance of Ukraine of September 27, 2017, No. 811

Procedure for provision of the generalizing tax consultations

I. General provisions

1. This Procedure developed according to subitem 19-2.1.5 of Item 19-2.1 of Article 19-2 of the Section I and Item 52.6 of Article 52 of Chapter 3 of the Section II of the Tax code of Ukraine (further - the Code), determines the procedure of provision by the Ministry of Finance of the generalizing tax consultations.

2. The generalizing tax consultations are provided:

by results of periodic generalization of the individual tax consultations provided by monitoring bodies to taxpayers;

in the presence of the circumstances testimonial of ambiguity of separate regulations of tax and other legislation, control of which observance is imposed on monitoring bodies.

In case of cancellation by court of the order of the Ministry of Finance on approval of the generalizing tax consultation new tax consultation taking into account the conclusions of court is provided.

3. The generalizing tax consultations affirm the order of the Ministry of Finance and are published on the official site of the Ministry of Finance within five calendar days from the date of their provision.

4. The generalizing tax consultations are not regulatory legal acts.

II. Procedure for preparation and provision of the generalizing tax consultations

1. Of the generalizing tax consultations the structural division of the Ministry of Finance is responsible for preparation and provision (further - responsible division).

2. For the purpose of provision of offers and recommendations about preparation of projects of the generalizing tax consultations by the Ministry of Finance the Advisory council concerning preparation of the generalizing tax consultations under the Ministry of Finance is formed (further - Advisory council) as permanent advisory advisory body.

3. The responsible division in case of need, but at least once a quarter initiates holding meeting of Advisory council.

Not later than 20 working days about day of meeting of Advisory council the responsible division prepares for the secretary of Advisory council materials, including summarized information on results of practical application of the legislation on the tax matters, concerning payment of single fee, for their provision for consideration for members of Advisory council and persons who are involved by Advisory council in accordance with the established procedure for preparation of offers and recommendations about preparation of projects of the corresponding generalizing consultations.

In case of purpose of emergency meeting of Advisory council the responsible division can prepare the corresponding materials in other terms.

4. Summarized information on results of practical application of the legislation on the tax matters, concerning payment of single fee is provided to the Ministry of Finance of Ukraine by the Public fiscal service of Ukraine and includes:

information of rather significant amount of the individual tax consultations provided for the corresponding period by monitoring body to taxpayers who concern one or several similar questions;

information concerning requests on provision of explanations of rather tax and other legislation, control of which observance is imposed on monitoring bodies which arrived in monitoring body and is included by the questions concerning all or significant amount of taxpayers (including by separate industry or activity) and do not depend on specific (unique) conditions of specific economic activity;

information on the circumstances testimonial of ambiguity of separate regulations of tax and other legislation, control of which observance is imposed on monitoring bodies.

5. The responsible division within 10 working days from the date of approval of the legal decision of the Advisory council containing recommendations and offers of Advisory council on preparation of projects of the generalizing tax consultations prepares the draft of the order on approval of the generalizing tax consultation.

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