ORDER OF THE MINISTRY OF JUSTICE OF UKRAINE, MINISTRY OF FINANCE OF UKRAINE

of November 2, 2018 No. 3424/5/874

About some questions of submission of information necessary for ensuring accounting of taxpayers, and also calculation and collection of taxes and charges

According to the paragraph of item 4 of the Procedure for representation by bodies of state registration of the rights to real estate and the bodies performing registration of the residence of the physical persons, data necessary for calculation of the non-personal tax other than the parcel of land approved by the resolution of the Cabinet of Ministers of Ukraine of May 31, 2012 No. 476, to the paragraph to the second Item 9 of the Procedure for submission of information on the taxpayers, the taxation objects and objects connected with the taxation for ensuring conducting their accounting, and also the calculation and collection of taxes and charges approved by the resolution of the Cabinet of Ministers of Ukraine of December 21, 2011 No. 1386, we ORDER third:

1. Approve such which are applied:

1) Regulations of submission of information necessary for ensuring accounting of taxpayers, and also calculation and collection of taxes and charges (further - Regulations);

2) form of register of the transferred information files;

3) form of register of the received information files.

2. Determine that information files which are used for provision of information specified in Item 1 of Regulations are created and transferred in the XML format.

3. Subjects of information relations according to this order are the Ministry of Justice of Ukraine and the State Tax Administration of Ukraine.

Technical support of submission of information is performed by the state company which belongs to the sphere of management of the Ministry of Justice of Ukraine and is administrator of registers which creation and ensuring functioning is within the competence of the Ministry of Justice of Ukraine and the State Tax Administration of Ukraine.

4. Recognize invalid:

the order of the Ministry of Justice of Ukraine and the Ministry of the income and charges of Ukraine of April 12, 2013 No. 699/5/38 "Concerning representation to the Ministry of the income and charges of Ukraine of the data necessary for calculation of the non-personal tax, other than the parcel of land", registered in the Ministry of Justice of Ukraine on April 12, 2013 for No. 605/23137;

the order of the Ministry of Justice of Ukraine and State Tax Administration of Ukraine of December 22, 1997 No. 462/83/5 "About approval of the Procedure for transfer of civil registration by departments to the state tax authorities of information on citizens who died", registered in the Ministry of Justice of Ukraine on December 24, 1997 for No. 617/2421.

5. To department of private law of the Ministry of Justice of Ukraine () submit A.N. Ferens this order on state registration according to the Presidential decree of Ukraine of October 3, 1992 to No. 493 "About state registration of regulatory legal acts of the ministries and other executive bodies".

6. This order becomes effective from the date of, its official publication following behind day.

7. I reserve control of execution of this order in the Ministry of Justice of Ukraine, in the Ministry of Finance of Ukraine to assign Markarova A. S. to the acting minister.

Approved by the Order of the Ministry of Justice of Ukraine, the Ministry of Finance of Ukraine of November 2, 2018, No. 3424/5/874

Regulations of submission of information necessary for ensuring accounting of taxpayers, and also calculation and collection of taxes and charges

1. These Regulations determine procedure and the procedure of representation by the Ministry of Justice of Ukraine to the State Tax Administration of Ukraine for information on objects of the residential and/or non-residential real estate the, including their share which are in property of physical persons and legal entities, including nonresidents about land owners or land users, and also about objects of construction in progress.

2. Information files about objects of the residential and non-residential real estate, including their share which are in property of physical persons and legal entities, including nonresidents (further - real estate), are created and provided quarterly within 15 working days after the termination of tax (reporting) quarter and contain the data on real estate entered in the State register of the corporeal rights to real estate during reporting quarter.

Information files about state registration of the rights to the parcels of land, property rights (permanent use or lease) on which it is registered after January 01, 2013, and also about objects of construction in progress are created according to the State register of the corporeal rights to real estate, provided the first time - in full, further - monthly to the 10th following for reporting and contain data on state registration of the rights to the parcels of land, records about registration of the property rights (permanent use or lease) on which are entered in the State register of the corporeal rights to real estate during month under report.

The paragraph third is excluded according to the Order of the Ministry of Justice of Ukraine, the Ministry of Finance of Ukraine of 18.03.2024 No. 710/5/127

3. Information files are represented electronically at the central level by technical means of electronic communications with use of means of technical and cryptographic information security according to requirements of the legislation concerning information security.

4. Structure of information files which are transferred and accepted terms of implementation of the software for information exchange are determined by the Ministry of Justice of Ukraine and the State Tax Administration of Ukraine the relevant joint decisions which are drawn up by the separate protocols prepared based on these Regulations.

5. Information exchange according to these Regulations is performed gratuitously.

6. The information file is not processed if the general structure of the file is broken, the file is submitted repeatedly, there was mistake during razarkhivation or decoding of the file or error of verification of the qualified digital signature of the file.

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