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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 28, 2020 No. 1330

About approval of the Procedure and forms of provision to monitoring bodies in electronic form of information concerning rates and tax benefits on payment of the local taxes and/or charges

According to subitem 12.3.3 of Item 12.3 of article 12 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure and forms of provision to monitoring bodies in electronic form of information concerning rates and tax benefits on payment of the local taxes and/or charges which are applied.

2. To the State Tax Service to develop and implement the software for automation of provision of information concerning rates and tax benefits on payment of the local taxes and/or charges.

Before implementation of the special software information with appendices moves to monitoring bodies in electronic form in the XLS format.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 28, 2020 No. 1330

Procedure and forms of provision to monitoring bodies in electronic form of information concerning rates and tax benefits on payment of the local taxes and/or charges

1. The village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities send to ten-day time from the date of decision making, but no later than July 25 of the year preceding budget period in which application of the established local taxes and/or charges and tax benefits on payment of the local taxes and/or charges, in monitoring body in which payers of the corresponding local taxes and/or charges, information in electronic form concerning rates and tax benefits on payment of the local taxes and/or charges in such forms stay on the registry is planned:

information concerning rates and tax benefits on payment of the local taxes and/or charges (appendix 1);

rates of the land tax and the list of privileges for the physical persons and legal entities provided according to the decision of local government body (appendix 2);

tax rates on the real estate other than the parcel of land, and the list of privileges for the physical persons and legal entities provided according to the decision of local government body (appendix 3);

rates of tourist tax and the list of the privileges provided according to the decision of local government body (appendix 4);

rates of charge for parking lots of vehicles and the list of the privileges provided according to the decision of local government body (appendix 5);

the list of the privileges on vehicle tax provided according to the decision of local government body (appendix 6);

the flat tax rates for payers of the single tax of the first group (appendix 7);

the flat tax rates for payers of the single tax of the second group (appendix 8).

2. Information specified in Item of 1 this Procedure moves through means of the information and telecommunication system "Electronic Office" electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services".

3. If by local government body it is determined that information concerning rates and tax benefits on payment of the local taxes and/or charges is submitted to monitoring body not in full or contains mistakes, such local government body submits to monitoring body new information in time, not exceeding term, stipulated in Item 1 this Procedure.

4. In information concerning rates and tax benefits on payment of the local taxes and/or charges all decisions of local government bodies which establish rates of the local taxes and/or charges, and also tax benefits on their payment which will be applied, since next budget period, taking into account are specified:

decisions which made changes to earlier made decisions;

the decisions made in previous periods which have no action deadline.

Appendix 1

to the Procedure

Information concerning rates and tax benefits on payment of the local taxes and/or charges

See Appendix 1 (13Kb In original language)

Appendix 2

to the Procedure

Rates of the land tax and the list of privileges for the physical persons and legal entities provided according to the decision of local government body

See Appendix 2 (40Kb In original language)

Appendix 3

to the Procedure

Tax rates on the real estate other than the parcel of land, and the list of privileges for the physical persons and legal entities provided according to the decision of local government body

See Appendix 3 (53Kb In original language)

Appendix 4

to the Procedure

Rates of tourist tax and the list of the privileges provided according to the decision of local government body

See Appendix 4 (13Kb In original language)

Appendix 5

to the Procedure

Rates of charge for parking lots of vehicles and the list of the privileges provided according to the decision of local government body

See Appendix 5 (12Kb In original language)

Appendix 6

to the Procedure

The list of the privileges on vehicle tax provided according to the decision of local government body

See Appendix 6 (11Kb In original language)

Appendix 7

to the Procedure

The flat tax rates for payers of the single tax of the first group

See Appendix 7

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