ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 20, 2017 No. 861

About approval of the Procedure for application of regulations of Items 102.6-102.7 of Article 102 of Chapter 9 of the Section II of the Tax code of Ukraine

According to Item 102.8 of Article 102 of Chapter 9 of the Section II of the Tax code of Ukraine and 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, I order:

1. Approve the Procedure for application of regulations of Items 102.6-102.7 of Article 102 of Chapter 9 of the Section II of the Tax code of Ukraine which is applied.

2. Declare invalid the order of State Tax Administration of Ukraine of December 24, 2010 No. 1044 "About approval of the Procedure for application of regulations of Items 102.6-102.7 of article 102 of the Tax Code of Ukraine", registered in the Ministry of Justice of Ukraine on January 20, 2011 for No. 84/18822.

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 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 October 20, 2017, No. 861

Procedure for application of regulations of Items 102.6-102.7 of Article 102 of Chapter 9 of the Section II of the Tax code of Ukraine

I. General provisions

1. This Procedure determines the mechanism of prolongation of deadlines for submission of the tax declaration, statements for review of decisions of monitoring bodies, statements for return of excessively paid monetary commitments (further - deadlines) according to regulations of the Tax code of Ukraine (further - the Code).

2. In this Procedure terms are used in the following values:

the owner of the legal entity (further - the owner) - person (persons) or authorized body, to which competence (which) decision making about appointment (election) of officials of such legal entity belongs;

documentary confirmation - representation by the taxpayer together with the statement for prolongation of deadlines of the documents confirming approach of the circumstances determined by Items 102.6-102.7 of Article 102 of Chapter 9 of the Section II of the Code;

force majeure circumstances (force majeur circumstances) - force and inevitable majeure which arose under certain conditions and objectively make impossible execution by the taxpayer of the obligations determined by Item 102. The 6th Article 102 of Chapter 9 of the Section II of the Code, including caused by emergency situations of technogenic, natural, social or military nature, natural disaster, etc.

Other terms used in this Procedure are used in the values given in the Code.

II. Determination of circumstances under which deadlines are subject to prolongation, and documentary confirmation of such circumstances

1. Prolongation of deadlines for taxpayers is performed if such taxpayer - physical person or the official of the legal entity was deprived of opportunity to constitute and submit tax statements to the time determined by the Code, and also to submit applications for review of decisions of monitoring bodies and the statement for return of excessively paid monetary commitments.

At the same time for the official of the legal entity prolongation of deadlines is performed provided that during the specified deadlines such legal entity had no other officials authorized according to the legislation of Ukraine to charge, levy and bring taxes in the budget, and also to keep financial accounting, to constitute and submit tax statements.

2. Deadlines for submission of the tax declaration, statements for review of decisions of monitoring bodies, statements for return of excessively paid monetary commitments are subject to prolongation if the taxpayer - physical person or the official of the legal entity during the specified terms:

1) was outside Ukraine. In this case documentary confirmation are:

the passport of the citizen of Ukraine for trip abroad or other document granting the right to departure from Ukraine and entry into Ukraine with visas and without visas (for the countries which entrance of citizens of Ukraine on the territory does not require availability of the visa (exit visa)) in the presence of the corresponding marks of bodies of the border service;

the statement from the "Information about Persons Which Crossed Frontier of Ukraine" database provided by the Regulations on the "Information about Persons Which Crossed Frontier of Ukraine" database approved by the order of Administration of the State Border Service of Ukraine of June 25, 2007 No. 472, registered in the Ministry of Justice of Ukraine on July 5, 2007 at No. 765/14032, with the cover letter signed by the official authorized by Administration of the State Border Service of Ukraine;

2) was in swimming on ocean ships outside Ukraine in line-up of the team (crew) of such courts. In this case documentary confirmation is the copy of the employment contract (contract) and the statement from the logbook;

3) was in places of detention according to the court verdict. In this case documentary confirmation is the certificate of release issued by body/organization of execution of punishments or the pre-trial detention center;

4) had limited freedom of travel in connection with the conclusion or captivity in the territory of other states or as a result of other force majeure circumstances documented. In this case documentary confirmation are:

the references of authorized bodies of other state legalized by consular establishments of Ukraine;

issued by Chamber of Commerce and Industry of Ukraine or authorized by it regional Chamber of Commerce and Industry the certificate on force majeur circumstances (force majeure circumstance);

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