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Ministry of Justice of Ukraine

January 22, 2016

No. 124/28254

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 28, 2015 No. 1204

About approval of the Procedure for the direction by monitoring bodies of tax notifications decisions to taxpayers

(In edition of Orders of the Ministry of Finance of Ukraine of 23.05.2016 No. 498, 21.07.2017 No. 658)

According to Item 58.1 of Article 58 of Chapter 4 of the Section II of the Tax code of Ukraine, Article 354 of the Customs code of Ukraine, the Law of Ukraine "About application of registrars of settlement transactions in the sphere of trade, public catering and services", the laws concerning foreign economic activity and other legal acts, I order to the Provision about the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, for the purpose of establishment of single procedure for the direction of tax notifications decisions to taxpayers:

1. Approve the Procedure for the direction by monitoring bodies of tax notifications decisions to taxpayers that is applied.

2. Recognize invalid:

the order of the State Customs Service of Ukraine of November 02, 2009 No. 1050 "About enhancement of procedure for preparation by customs authorities of tax notifications to taxpayers and actions of customs authorities in case of untimely repayment by taxpayers of the tax liabilities", registered in the Ministry of Justice of Ukraine on January 28, 2010 on No. 100/17395.

3. In accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting 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. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Minister

N. Yaresko

Approved by the Order of the Ministry of Finance of Ukraine of December 28, 2015, No. 1204

Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers

I. General provisions

1. This Procedure is developed according to the Tax code of Ukraine (further - the Code), the Customs code of Ukraine, the Law of Ukraine "About application of registrars of settlement transactions in the sphere of trade, public catering and services", the laws concerning foreign economic activity and other legal acts according to which monitoring bodies are granted the right to determine the amounts tax and monetary commitments, to reduce (to increase) the amounts of the tax liabilities and/or the tax credit and/or budget compensation of the value added tax and/or to reduce negative value of the taxation object the income tax or negative value of tax amount by value added, to apply the financial (penalties) sanctions (penalties) for violation of requirements of the legislation provided by the law concerning the public customs affairs, tax and other legislation, control for which observance is imposed on monitoring bodies.

2. This Procedure determines form and procedure for the direction (delivery) of tax notifications decisions by monitoring bodies to taxpayers.

II. Procedure for creation of tax notifications decisions by monitoring bodies

1. The monitoring body determines the amount of charge (reduction) of the cash, tax liabilities, reduction (increase) of the amount of the tax liabilities and/or the tax credit and/or budget compensation of the value added tax and/or reduction of negative value of the taxation object the income tax or negative value of tax amount on value added provided by the Code or other legislation and constitutes the tax notification decision in cases if:

1) the taxpayer does not submit at the scheduled time the tax (customs) declaration, and when implementing tax control measures established facts of implementation by the taxpayer of the activities which led to emergence of the taxation objects, availability of the indicators which are subject to declaring according to requirements of the Code, and availability acting (including suspended) licenses for the right of implementation of activities with the excisable products which are subject to licensing according to the legislation;

Data of checks of results of activities of the taxpayer, except electronic check, witness 2) about understating or overestimate of the amount of its tax liabilities, the tax credit, amount of budget compensation and/or overestimate of negative value of the taxation object the income tax or negative value of tax amount on value added of the taxpayer declared in tax (customs) declarations, the specifying calculations;

3) according to the legislation concerning the public customs affairs, tax and other legislation responsible for charge of the amounts of the tax liabilities for separate tax or collection, application of penal (financial) sanctions and penalty fee, including for violations in the sphere of foreign economic activity, is monitoring body;

4) the tax withholdings this checks at payment source, including the tax agent, witness about abuse of regulations of charge, deduction and payment in the relevant budgets of the taxes and fees provided by the Code including income tax, such tax agent;

The results of customs control received later the ends of procedure of customs clearance and release of goods witness 5) about understating or overestimate of the tax liabilities determined by the taxpayer in customs declarations;

6) in other cases when the direction (delivery) of the tax notification decision is provided by the law.

2. In the cases specified in Item 1 of this Section, the relevant structural division of monitoring body constitutes the tax notification decision in the following forms:

"F" - for taxpayers - physical persons if according to the legislation the monitoring body independently determines the tax liability of the taxpayer by the reasons which are not connected with violation of tax or other legislation (appendix 1);

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