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Ministry of Justice of Ukraine

July 14, 2017

No. 858/30726

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 16, 2017 No. 584

About approval of the Regulations on conducting checks of condition of safety of property of the taxpayer who is in tax pledge

According to Article 91 of Chapter 9 of the Section II of the Tax code of Ukraine, 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, I order:

1. Approve Regulations on conducting checks of condition of safety of property of the taxpayer who is in tax pledge which are applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of October 10, 2013 No. 573 "About approval of the Regulations on conducting checks of condition of safety of property of the taxpayer who is in tax pledge", registered in the Ministry of Justice of Ukraine on October 31, 2013 for No. 1843/24375.

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.

Minister

A. Danilyuk

Approved by the Order of the Ministry of Finance of Ukraine of June 16, 2017 No. 584

Regulations on conducting checks of condition of safety of property of the taxpayer who is in tax pledge

I. General provisions

1. This Provision is developed according to Article 91 of Chapter 9 of the Section II of the Tax code of Ukraine (further - the Code).

2. This Provision regulates rules of conducting checks of condition of safety of the property which is in tax pledge (further - check of condition of safety of mortgage property).

3. The purpose of conducting check of condition of safety of mortgage property is establishment of the actual (physical) availability at the taxpayer of such property and documentary confirmation of its movement according to business and tax accounting which is conducted by the taxpayer.

4. In this Provision terms are used in the values given in the Code.

II. Conducting checks

1. The condition of safety of mortgage property is performed in case of distribution on property of the taxpayer of the right of tax pledge.

2. The right to conducting check of condition of safety of mortgage property belongs to monitoring body to which according to the Code accomplishment of such function is assigned.

3. Accomplishment of powers on conducting checks of condition of safety of mortgage property is assigned to tax managing directors.

4. The condition of safety of mortgage property can be performed during the working day of the taxpayer, since day of the belongings list in tax pledge.

5. For check of condition of safety of mortgage property the notification on conducting check of condition of safety of property of the taxpayer who is in tax pledge is drawn up (further - the notification) (appendix 1).

The basis for execution of the notification is the representation of the tax managing director approved by the head of monitoring body (his deputy or the authorized person) in which need of conducting check of condition of safety of mortgage property is proved.

6. The condition of safety of mortgage property can directly be performed at the taxpayer (on its location, on the location of the property which is in tax pledge in other storage locations of such property) or in the relevant monitoring body.

7. The condition of safety of mortgage property can be performed by visual inspection of availability at such payer of property and condition of its safety, and also by verification of the relevant documents of business and tax accounting and other information about availability of such property, its movement and condition of safety at the time of conducting check.

8. The condition of safety of mortgage property can be performed along with documentary (planned or unplanned) or the actual check according to requirements of the Code taking into account the features determined by this Provision.

III. Features of conducting checks

1. The tax managing director notifies previously the taxpayer on conducting check of condition of safety of mortgage property.

2. Just before the beginning of conducting check of condition of safety of mortgage property the tax managing director shows to the taxpayer the following documents:

official ID of the employee of monitoring body;

copy of the order of monitoring body on appointment of such taxpayer as the tax managing director;

the notification signed by the head of monitoring body (his deputy or the authorized person) and registered in such monitoring body.

The specified documents are sufficient for conducting check of condition of safety of mortgage property and execution of additional documents is not necessary.

3. In case of finding of property of the taxpayer not in the place of accounting of the taxpayer, and in other administrative and territorial unit, other monitoring body can be involved in conducting check of condition of safety of mortgage property.

In case of attraction to check of condition of safety of mortgage property of other monitoring body check is performed with observance of requirements of Item 2 of this Section.

4. The tax managing director when conducting check of condition of safety of mortgage property performs powers according to this Provision and other regulatory legal acts.

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