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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of August 12, 2020 No. 715

About approval of the Procedure by the State Tax Administration of automatic comparison of indicators of volumes of turnover and remaining balance of fuel, indicators of volumes of turnover of alcohol ethyl

According to article 233 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure by the State Tax Administration of automatic comparison of indicators of volumes of turnover and remaining balance of fuel, indicators of volumes of turnover of alcohol ethyl which is applied.

2. Determine that till September 30, 2020 (inclusive) automatic comparison of indicators of volumes of turnover and remaining balance of fuel, indicators of volumes of turnover of alcohol ethyl is performed in the test mode.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 12, 2020 , No. 715

Procedure State Tax Administration of automatic comparison of indicators of volumes of turnover and remaining balance of fuel, indicators of volumes of turnover of alcohol ethyl

General provisions

1. This Procedure determines the mechanism of implementation of GNS of automatic comparison of indicators of volumes of turnover and remaining balance of fuel, indicators of volumes of turnover of alcohol ethyl (further - comparison) for ensuring check of completeness of declaring and payment of the excise tax by taxpayers from amounts of the fuel or alcohol imported on customs area of Ukraine, made and realized on customs area of Ukraine ethyl.

2. Comparison performs GNS.

3. In this Procedure terms are used in the value given in the Tax code of Ukraine (further - the Code), the Law of Ukraine "About state regulation of production and the address of alcohol ethyl, cognac and fruit, alcoholic beverages, tobacco products and fuel" and Item 2 of the Procedure for maintaining the Unified state register of flowmeters counters and level gages - the fuel level counters in the reservoir, transfers of accounting data from them electronic means of communication in monitoring bodies approved by the resolution of the Cabinet of Ministers of Ukraine of November 22, 2017 No. 891 (The Official Bulletin of Ukraine, 2017, No. 95, Art. 2901; 2019, No. 54, Art. 1878).

Comparison of indicators of volumes of turnover and remaining balance of fuel, indicators of volumes of turnover of alcohol ethyl

4. During comparison comparison by codes according to UKTVED (for the liquefied gas - conditional code 2711 (propane or mix of propane with butane), other gases, butane, isobutane), excise warehouses and managers of excise warehouses of indicators from system of electronic administration of realization of fuel and alcohol ethyl, created according to Item 232.3 of article 232 of the Code according to the registered documents constituted in month under report for which comparison of indicators is made is performed and:

The unified state register of flowmeters counters and level gages - fuel level counters in the reservoir concerning volumes of turnover and remaining balance of fuel which procedure for maintaining is approved by the resolution of the Cabinet of Ministers of Ukraine of November 22, 2017 No. 891;

The unified state register of flowmeters - counters of amount of alcohol, made alcohol ethyl concerning volumes of turnover, ethyl which procedure for maintaining is approved by the resolution of the Cabinet of Ministers of Ukraine of October 9, 2013 No. 806 (The Official Bulletin of Ukraine, 2013, No. 87, Art. 3219; 2019, No. 54, Art. 1878).

5. During comparison the following indicators are used:

1) from system of electronic administration of realization of fuel and alcohol ethyl:

amounts of fuel/alcohol ethyl on the received excise are unprofitable / to adjustment calculations (Sigma Anaklotr) and/or according to requests for replenishment of amount of remaining balance of fuel or alcohol ethyl (Sigma Zayavkipopoln, Sigma Korrzayavkipopoln);

amounts of fuel/alcohol ethyl on the issued excise delivery notes / calculations of adjustment (Sigma Anaklvyd, Upoter);

limits of fuel/alcohol ethyl (Sigma Anakl) for the end of month under report according to the registered documents which are constituted no later than the last day of month for which comparison is carried out;

2) from the Unified state register of flowmeters counters and level gages - fuel level counters in the reservoir / the Unified state register of flowmeters - counters of amount of the made alcohol ethyl:

amounts of the fuel/alcohol received during month under report ethyl on daily indicators;

amounts of the fuel/alcohol realized during month under report ethyl on daily indicators;

remaining balance of fuel/alcohol ethyl in excise warehouse on 1 date, following for reporting, on indicators of the specified registers.

6. By comparison discrepancies no more than for 5 percent of amount of the address or remaining balance of fuel (for the liquefied gas (propane or mix of propane with butane), other gases, butane, isobutane on which identical rates of the excise tax are established, - no more than for 15 percent) no more than for 2 percent of amount of the corresponding reservoir are allowed.

Terms of introduction and frequency of carrying out comparison

7. The period of implementation of comparison is equal to calendar month. Comparison is performed, since first accounting period in which comparison is entered.

8. Comparison is performed on indicators as of 1 date, following reporting. Comparison is carried out, since the 16th day of every month following for reporting. Comparison to one accounting period can be carried out within three years.

Results of comparison

9. Information on results of comparison is updated and published monthly and is placed for payers in the closed part of electronic office no later than the 20th day of every month following reporting. The information access is free.

For tax authority by results of comparison the online magazine of results of comparison is created.

The magazine of results of comparison contains the following information:

identification data:

- for legal entities, permanent missions - the name and code according to EGRPOU;

- for legal entities which is authorized on accounting of activities for cooperation agreements without formation of legal entity and is responsible for deduction and entering of taxes into the budget during agreement performance, - the name of the agreement, the name of the authorized person and the tax number assigned to such person during capture on accounting of the agreement according to Item 63.6 of Article 63 and Item 64.6 of article 64 of the Code;

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