RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 6, 2019 No. 227

About approval of regulations on the State Tax Administration of Ukraine and the State Customs Service of Ukraine

The Cabinet of Ministers of Ukraine decides:

1. Approve such which are applied:

Regulations on the State Tax Administration of Ukraine;

Regulations on the State Customs Service of Ukraine.

2. Determine that:

for officials of bodies of the Public fiscal service and faces of the private and the commanding structure of tax police which pass to service into the State Tax Administration its territorial authorities, and also members of their families remain conditions of material security, privilege and other social guarantees established by the legislation for officials of bodies of the Public fiscal service and faces of the private and the commanding structure of tax police and members of their families;

The State Customs Service, its territorial authorities perform the functions established by legal and other regulatory legal acts and powers of bodies of the income and charges before entering into such acts of corresponding changes into parts, concerning powers of the State Customs Service, its territorial authorities.

3. Place the State Customs Service to the address: Kiev, Ulitsa Degtyarevsk, 11 g.

4. This resolution becomes effective from the date of its publication, except the subitem 27 of item 4 of the Regulations on the State Tax Administration of Ukraine approved by this resolution regarding licensing of activities for production, wholesale, retail trade and storage of fuel which becomes effective since July 1, 2019.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 6, 2019 No. 227

Regulations on the State Tax Administration of Ukraine

1. The State Tax Service of Ukraine (GNS) is the central executive body which activities go and coordinated by the Cabinet of Ministers of Ukraine through the Minister of Finance and which realizes the state tax policy, state policy on administration of single fee on obligatory national social insurance (further - single fee).

2. GNS in the activities is guided by the Constitution and the laws of Ukraine, presidential decrees of Ukraine and resolutions of the Verkhovna Rada of Ukraine accepted according to the Constitution and the laws of Ukraine, acts of the Cabinet of Ministers of Ukraine, other acts of the legislation.

3. The main objectives of GNS are:

1) realization of the state tax policy, implementation within the powers provided by the law, control of receipt in budgets and the state trust funds of taxes, charges, payments, state policy in the sphere of control of production and turnover of alcohol, the alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes, fuel, state policy on administration of single fee, state policy in the sphere of control of timeliness of implementation of payments in foreign currency in the time established by the law, by observance of procedure for carrying out cash payments for goods (services), carrying out settlement transactions and also behind availability of licenses for implementation of the types of economic activity which are subject to licensing according to the law;

2) submitting for examination of the Minister of Finance of offers on ensuring forming:

state tax policy;

control of receipt in budgets and the state trust funds of taxes, charges, payments;

state policy in the sphere of control of production and turnover of alcohol, the alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuels;

state policy on administration of single fee, and also in the sphere of fight against offenses in case of application of the legislation concerning payment of single fee;

state policy in the sphere of control of timeliness of implementation of payments in foreign currency in the time established by the law, observance of procedure for carrying out cash payments for goods (services), carrying out settlement transactions, and also behind availability of licenses for implementation of the types of economic activity which are subject to licensing according to the law.

4. GNS it agrees to the tasks assigned to it:

Submits 1) in accordance with the established procedure for consideration of the Minister of Finance of the offer concerning enhancement of legal acts, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine, regulatory legal acts of the central executive bodies, orders of the Ministry of Finance, and also gives to the Minister of Finance on coordination line item concerning drafts of regulatory legal acts which developers are other central executive bodies;

2) develops drafts of the laws of Ukraine, drafts of acts of the President of Ukraine, the Cabinet of Ministers of Ukraine, drafts of orders of the Ministry of Finance and the offer concerning other regulatory legal acts on the questions relating to field of activity of GNS and in accordance with the established procedure gives them to the Minister of Finance;

Develops 3) and submits proposals concerning forms of tax declarations (calculations), the reporting and other documents;

4) exercises control of observance of requirements of the tax legislation, legislation for administration of single fee and on other questions, control for which observance is imposed on GNS;

5) exercises control of legitimacy of budget compensation of the value added tax;

6) exercises tax control behind establishment of compliance of conditions of controlled transactions to the principle of "outstretched arm";

6-1) exercises tax control behind the controlled foreign companies;

7) performs registration and records the taxpayers, payers of single fee, the taxation objects and objects connected with the taxation, carries out differentiation of taxpayers;

8) provides reliability and completeness of accounting of taxpayers (payers of single fee), the taxation objects and objects connected with the taxation;

Provides 9) within the powers provided by the law, forming and maintaining the State register of physical persons taxpayers, other registers, banks and databases which maintaining is assigned by the legislation to GNS, and also the register of insurers of the State register of obligatory national social insurance;

10) exercises control of observance by executive committees of village, settlement councils and councils of the integrated territorial communities which are created according to the law and the perspective plan of forming of the territories of communities, procedure for acceptance and accounting of taxes and fees from taxpayers, timeliness and completeness of transfer of the specified amounts of the budget;

11) is provided by accounting of taxes, charges, payments and single fee;

12) is performed by administration of taxes, charges, payments, single fee, including performs according to the legislation and reconciliations of taxpayers (payers of single fee);

13) controls timeliness of representation by taxpayers (payers of single fee) of the reporting (declarations, calculations and other documents connected with calculation and tax payment, charges, payments) provided by the law, timeliness, reliability, completeness of charge and tax payment, charges, payments, single fee;

14) applies to taxpayers (payers of single fee) the financial (penalties) sanctions (penalties) for violation of requirements of the tax legislation or the legislation provided by the law on other questions, control of which observance is imposed on GNS;

15) constitutes concerning taxpayers - physical persons and officials of taxpayers - legal entities protocols on administrative offenses and issues decrees on cases on administrative offenses according to the procedure, established by the law;

Applies 16) to banks, other financial institutions, non-bank payment service providers, issuers of electronic money which did not submit to the relevant GNS monitoring bodies to the time established by the law the notification on opening or closing of accounts/e-wallets of taxpayers or began implementation of account transactions on account/e-wallet of the taxpayer before receipt of the notification of the relevant territorial authority of GNS on capture of account/e-wallet on accounting in GNS, financial (penalties) sanctions (penalties) in the size established by the Tax code of Ukraine;

17) it is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 13.06.2023 No. 598

18) is performed by repayment of tax debt, collection of shortage on payment of single fee and other payments, control of which collection is imposed on monitoring bodies;

18-1) provides maintaining and publication of the Register of heads of taxpayers debtors;

19) will organize work and exercises control of carrying out work on payment by installments, delay and restructuring of monetary commitments and/or tax debt, and also shortage on payment of single fee;

20) makes decisions on payment by installments, delay of monetary commitments and/or tax debt, and also on postponement of payment of the spread, delayed amounts or their share, notifies the Ministry of Finance on the made decisions and their coordination with the Ministry of Finance in the cases and procedure determined by the legislation;

Performs 21) within the powers provided by the law, write-off of bad tax debt and shortage on payment of single fee;

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