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Ministry of Justice of Ukraine

December 8, 2020

No. 1223/35506

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 23, 2020 No. 723

About approval of the Procedure for provision of the reporting by taxpayers - legal entities to local government bodies

According to paragraphs - the eighth subitem 12.3.3 of Item 12.3 of article 12 of the Tax Code of Ukraine and to 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 the fourth:

1. Approve the Procedure for provision of the reporting by taxpayers - legal entities to local government bodies which is applied.

2. In accordance with the established procedure to provide to department of tax policy:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine Lyubchenko A. N.

Minister

S. Marchenko

 

It is approved:

First Deputy Minister of development of communities and territories of Ukraine

 

V. Lozinsky

Chairman of the State Tax Administration of Ukraine

 

A. Lyubchenko

First Deputy Minister of digital transformation of Ukraine

A. Vyskub

Approved by the Order of the Ministry of Finance of Ukraine of November 23, 2020, No. 723

Procedure for provision of the reporting by taxpayers - legal entities to local government bodies

1. This Procedure determines procedure for granting monitoring bodies to local government bodies of the reporting by taxpayers - legal entities and the reporting by sources of the income.

2. Subjects of information relations according to this Procedure are monitoring bodies and local government bodies.

3. In this Procedure terms are used in such values:

information and telecommunication system - the integrated complex of processes, components and means hardware and the software for accomplishment of criterion function;

request about provision of the reporting by taxpayers - legal entities - request of local government body which is sent to monitoring body electronically by means of the information and telecommunication system "Electronic Office" (further - the Electronic office) for the purpose of receipt of information concerning reporting indicators by taxpayers - legal entities;

the reporting by taxpayers - legal entities - the reporting containing reporting indicators, created by the accruing result since the beginning of year as of reporting date;

the reporting by sources of the income - the set of reports containing reporting indicators, created by the accruing result since the beginning of year as of reporting date;

reporting indicators - the indicators determined by paragraphs the fifth and sixth subitem 12.3.3 of Item 12.3 of article 12 of the Tax Code of Ukraine which characterize condition of calculations of taxpayers with local budgets.

Other terms in this Procedure are used in the values determined in the Tax code of Ukraine, the Budget code of Ukraine, the laws of Ukraine "About electronic confidential services" and "About electronic documents and electronic document management".

4. Monitoring bodies provide to local government bodies the reporting by sources of the income of such body:

about the amounts of the accrued and paid taxes and/or charges, the amounts of tax debt which are excessively paid to local budgets of taxes and/or charges in the corresponding territories - monthly, no later than the 10th following for reporting;

about the amounts of the written-off bad tax debt; the amounts of the spread and delayed monetary commitments and/or tax debt of taxpayers which shall be paid to local budgets in the corresponding territories; the amounts of the provided tax benefits, including losses of budget receipts from their provision, - quarterly, no later than 25 days after the termination of reporting quarter.

5. The request about provision of the reporting by taxpayers - legal entities for the corresponding accounting period is represented local government body in monitoring body with observance of requirements of the laws of Ukraine "About electronic documents and electronic document management", "About electronic confidential services" once during the period which corresponds to month (quarter) for provision of such reporting.

On request of local government body the qualified digital signature of the authorized person of such body is imposed.

In request the following data are specified:

registration number and date (number, month, year) of request;

RCEAP code of local government body;

the period for which information is requested.

6. The monitoring body provides the automated processing of the received requests, creates and provides to local government body (applicant) - the reporting by taxpayers - legal entities within 20 working days from the moment of receipt of request.

The reporting by taxpayers - legal entities and the reporting by sources of the income, with the imposed qualified digital signature of official (authorized) person of monitoring body, becomes available to relevant organ of local self-government in private part of the Electronic office after passing of electronic identification online in accordance with the established procedure.

7. If the accounting period of required information did not step on the date of receipt of request or there is no information on the corresponding request of local government body, the monitoring body notifies local government body on lack of such information.

The non-availability notice of information with indication of date and number of request about provision of the reporting by taxpayers - legal entities goes to local government body in time, not exceeding twenty working days from the moment of receipt of request by monitoring body.

The notification becomes available to relevant organ of local self-government in private part of the Electronic office after passing by the authorized person of such body of electronic identification online in accordance with the established procedure.

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