ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 13, 2017 No. 629

About approval of form of the act (certificate) of results of check concerning respect of the principle of "outstretched arm" by the taxpayer and Requirements to his (her) creation

According to subitem 39.5.2.17 of subitem 39.5.2 of Item 39.5 of Article 39 of the Section I of the Tax code of Ukraine and Item 5 of the Section II of the Law of Ukraine of December 21, 2016 "About introduction of amendments to the Tax Code of Ukraine concerning improvement of the investment climate in Ukraine" I order to No. 1797-VIII:

1. Approve enclosed:

form of the act (certificate) of results of check concerning respect of the principle of "outstretched arm" by the taxpayer;

Requirements to creation of the act (certificate) of results of check concerning respect of the principle of "outstretched arm" by the taxpayer.

2. Declare invalid the order of the Ministry of Finance of Ukraine of October 21, 2015 No. 912 "About approval of form of the act (certificate) of results of check of the taxpayer concerning completeness of charge and tax payment when implementing controlled transaction(s) and Requirements to his (her) creation", registered in the Ministry of Justice of Ukraine on November 9, 2015 at No. 1396/27841.

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 M. V Is sold.

Approved by the Order of the Ministry of Finance of Ukraine of July 13, 2017, No. 629

The act (certificate) of results of check concerning respect of the principle of "outstretched arm" by the taxpayer

See the Act (certificate) of results of check concerning respect of the principle of "outstretched arm" by the taxpayer (19Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of July 13, 2017 No. 629

Requirements to creation of the act (certificate) of results of check concerning respect of the principle of "outstretched arm" by the taxpayer

I. General provisions

1. These Requirements are developed according to provisions of subitem 39.5.2.17 of subitem 39.5.2 of Item 39.5 of Article 39 of the Section I of the Tax code of Ukraine (further - the Code) for application by officials of monitoring bodies in case of registration of results of documentary checks of taxpayers concerning respect for the principle of "outstretched arm" (further - check).

2. If by results of check it is revealed that conditions of controlled transaction differ from conditions which correspond to the principle of "outstretched arm" that led to the wrong calculation of amount of taxable profit of the taxpayer and/or understating of tax amount, the inspection statement is drawn up, in case of lack of such violations the reference is constituted.

3. The statement (certificate) of results of check is drawn up in paper form in state language and has end-to-end numbering of pages.

The title page of the act (certificate) of results of check is printed on the number form of monitoring body for creation of acts of documentary checks.

4. In the act (certificate) of results of check corrections of digital indicators, dates and other data are not allowed.

5. In case of need uses in the act (certificate) of results of verification of abbreviated names and the commonly accepted abbreviations, in case of the first use they are specified completely with simultaneous specifying in brackets of their reducings, abbreviations which will be used further in the text.

6. In the act (certificate) of results of check all cost indicators are reflected in national currency of Ukraine. In case of use for calculation of taxable profit of the taxpayer and/or understating of the amounts of taxes of the indicators expressed in foreign currency in the act (reference) their equivalent in national currency on the official rate of hryvnia to foreign currencies established by the National Bank of Ukraine on date of financial and economic activities at the same time is reflected if other is not established by the law.

II. Contents of the act (certificate) of results of check

1. The act (certificate) of results of check consists of four parts: introductory, general provisions, results of check of the taxpayer concerning respect for the principle of "outstretched arm" and conclusions. Informative appendices are applied to the act.

2. The prolog of the act (certificate) of results of check shall contain the following data:

the bases for conducting check according to the Code;

details of the order of monitoring body on conducting check;

positions, surnames, names, middle names (in the presence) officials of monitoring body who performed;

the name, code on EGRPOU of the taxpayer which was checked;

data on mother company of the international group of companies (further - MSC), if the taxpayer who is checked, treats such group, and also concerning the legal entity who is authorized member of MSC on submission of the report by the MSC countries (in case of availability of such legal entity), in particular, such as the name, the state (territory) of residence, registration address, registration number (numbers) appropriated to mother company in the state (in the territory) its registration, code (codes) of mother company as the taxpayer in the state (in the territory) its registration;

the name, code on EGRPOU / registration number (rooms) in the state (in the territory) registration, code (codes) as the taxpayer in the state (in the territory) its registration, the location of the partner(s) - the parties of controlled transactions;

the name of transaction(s), the description of group of uniform transactions concerning which it was performed, number(s) and date(s) of relevant agreement(s);

the period of implementation of controlled transactions which were checked;

information on the direction the registered mail with the assurance of receipt or delivery on receipt to the taxpayer of the copy of the order of monitoring body on conducting check;

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