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The document ceased to be valid since  May 25, 2018 according to Item 1 of the Order of the Ministry of Finance of Ukraine of  April 6, 2018 No. 409

Registered by

Ministry of Justice of Ukraine

June 16, 2017

No. 753/30621

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 13, 2017 No. 567

About approval of Criteria for evaluation of degree of the risks sufficient for stop of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes and the exhaustive list of the documents sufficient for decision making about registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes

(as amended on 09-11-2017)

According to Item 74.2 of Article 74 of the Section II, subitem 201.16.1 of Item 201.16 of Article 201 of the Section V of the Tax code of Ukraine and Regulations on the Ministry of Finance of Ukraine approved to postanovla niy the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve enclosed:

Criteria for evaluation of degree of the risks sufficient for stop of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes (further - evaluation criteria);

The exhaustive list of the documents sufficient for decision making about registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes.

2. In accordance with the established procedure to provide to department of tax policy, Department of monitoring of databases and verification of payments of the Ministry of Finance of Ukraine and Department of monitoring of the income and accounting and reporting systems of the Public fiscal service of Ukraine:

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

promulgation of this order.

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

4. To the public fiscal service of Ukraine:

till June 25, 2017 to carry out efficiency analysis of use of Evaluation criteria and to submit offers within five-day term to the Ministry of Finance of Ukraine concerning their enhancement;

quarterly to the fifth day of the first month of the next quarter to provide offers to the Ministry of Finance of Ukraine for enhancement of Evaluation criteria.

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.

Minister

A. Danilyuk

 

It is approved:

Chairman of the Public regulatory service of Ukraine

 

K. M. Lyapina

Acting as Chairman of the Public fiscal service of Ukraine

 

M.V.Prodan

Approved by the Order of the Ministry of Finance of Ukraine of June 13, 2017 No. 567

Criteria for evaluation of degree of the risks sufficient for stop of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes

1. Assessment of degree of the risks sufficient for stop of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes (further - the Register) is performed by GFS by carrying out the permanent automated monitoring of compliance of tax delivery notes / calculations of adjustment to these Criteria (further - Monitoring).

2. Monitoring is performed by GFS based on data analysis of reporting indicators of the taxpayer, the available tax information, and also information provided by the taxpayer in form according to appendix to these Criteria which reflects specifics of economic activity of the taxpayer separately by each type of economic activity if such information is considered by the commission of the Public fiscal service of Ukraine which makes the decision on registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes or refusal in such registration (further - the Commission of GFS).

1. State Item 3 in the following edition: (5 *)

3. The taxpayer has the right to submit to GFS information on the established form relatively:

types of economic activity according to the Qualifier of types of economic activity (KVED of group of companies 009: 2010);

commodity codes according to UKT foreign trade activities which on permanent basis are delivered (are made) and/or acquired (turn out) the taxpayer;

codes of services according to the State qualifier of products and services (group of companies 016-2010) which on permanent basis are delivered (are made) and/or acquired by the taxpayer.

Information on the established form moves with explanation of the taxpayer in which specifics of economic activity, imeyushchayaneizmenny nature, with the possible reference to tax and other statements of the taxpayer are noted.

Information on the established form with explanation is considered by GFS within five working days following behind day of its obtaining.

Information on the established form is considered automatically by monitoring system if such information moves:

payers - agricultural producers who are entered in the Register of receivers of the budget grant according to the Law of Ukraine "About the state support of agricultural industry of Ukraine" and/or agricultural enterprises which for December 31, 2016 applied special tax regime according to article 209 of the Tax Code of Ukraine (in the edition operating for December 31, 2016), having own (the property/use right) and/or the leased parcels of land which total area more than 200 hectares inclusive (as of January 01, 2017) which are declared till February 20, 2017 and which from January 1, 2017 had no simultaneous change of the founder and the head, and in it are specified codes according to UKT foreign trade activities of delivery (production) of such groups of goods:

01 animals;

03 fishes and Crustacea, mollusks and other water invertebrates;

04 milks and dairy products; eggs of bird; natural honey; foodstuff of animal origin, in other place not named;

07 vegetables and some edible root crops and tubers;
0

8 edible fruits and nuts; peel of citrus or melons;

10 grain crops;

12 seeds and fruits of olive plants; other seeds, fruits and grains; technical or herbs; straw and fodder;

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