RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of August 25, 2004 No. 1113

About the state computerized monitoring system of tax payment, charges (obligatory payments)

The Cabinet of Ministers of Ukraine decides:

1. Approve applied:

The program of creation of the state computerized monitoring system of tax payment, charges (obligatory payments);

Regulations on the state computerized monitoring system of tax payment, charges (obligatory payments).

2. To provide to the Ministry of Finance, the Ministry of Economy and European Integration, the State Customs Service, the State Treasury, the Public auditing service, the State committee of statistics, the State committee on questions of regulatory policy and entrepreneurship, Administration of the State Border Service access of State Tax Administration to information materials according to appendix.

Recommend to National Bank to provide access of State Tax Administration to the information materials provided in appendix.

3. Provide to State Tax Administration use according to the signed agreements of the state computerized monitoring system of tax payment, charges (obligatory payments) by the executive bodies specified in Item 2 of this resolution and National Bank.

4. To the Ministry of Finance, the Ministry of Economy and European Integration during designing of the Government budget and the State program of economic and social development of Ukraine to provide in 2005 funds for financing of the Program approved by this resolution, and since year of introduction of the state computerized monitoring system tax payment, charges (obligatory payments) in operation - on ensuring its functioning.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 25, 2004 No. 1113

The program of creation of the state computerized monitoring system of tax payment, charges (obligatory payments)

General provisions

Lack of the generalized data on tax payment, charges (obligatory payments) and quick access to them negatively influences compliance with law in the sphere of the taxation, first of all regarding the tax discharge on value added. For evasion from payment of this tax carrying out pseudo-export transactions is used, in particular, customs value of goods (works, services) which are exported is overstated. It leads to overestimate of the amounts of the tax credit and, as a result, gives the chance to receive illegally from the government budget of compensation of tax amounts.

For enhancement of the mechanism of tax collection, prevention of violation of the law in the sphere of the taxation, to the losses of the government budget caused by illegal compensation of tax amounts on value added the state computerized monitoring system of tax payment, charges (obligatory payments) is created (further - monitoring system).

 

Stages of creation of monitoring system

This Program is carried out step by step.

At the first stage (second half of the year 2004) are developed and affirm:

formats of information materials, frequency of their provision and updating;

procedure for processing, accumulating, preserving and access to information materials of monitoring system;

general requirements to creation and functioning of monitoring system;

specification on creation of monitoring system.

At the second stage (first half of the year 2005) the engineering design of monitoring system with observance of requirements of complex information security is developed and affirms and project implementation is enabled.

At the third stage (second half of the year 2005):

actions for ensuring complex information security in monitoring system are performed, its testing are carried out, commissioning is provided;

system user training is organized.

Organizational and financial provision of accomplishment of the Program

The Program, responsible for accomplishment, the State Tax Administration which organizes work on creation of monitoring system and its input in operation is.

Financing of the Program is performed at the expense of means of the government budget.

 

The expected results

Accomplishment of the Program will give the chance:

exercise operating state control behind tax payment;

interfere with violation of the law in the sphere of the taxation;

increase receipt of funds in the government budget and reduce losses from illegal compensation of tax amounts by value added.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 25, 2004 No. 1113

Regulations on the state computerized monitoring system of tax payment, charges (obligatory payments)

1. This Provision regulates questions of functioning of the state computerized monitoring system of tax payment, charges (obligatory payments) (further - monitoring system) and the relations of subjects of monitoring.

2. Terms in this Provision are used in the value given in the Laws of Ukraine "About information", "About information security in the automated systems", "About the digital signature", "About electronic documents and electronic document management".

Monitoring system designation

3. The monitoring system is intended for enhancement of the mechanism of tax collection.

4. By means of monitoring system it is provided:

development and adoption of government decisions concerning further enhancement of the mechanism of the taxation;

implementation of operating state control behind tax payment;

storage of information materials in the integrated base;

generalization, complex analysis and use of information materials;

identification and the analysis of ways and methods of illegal compensation of tax amounts on value added.

 

Structure

5. The monitoring system consists of subsystems of access to information materials, complex data processing, the analytical integrated base, help, complex information security, data transmission, electronic document management. Own information systems of subjects of monitoring are connected to this system on a contract basis.

The analytical subsystem provides the operational analysis of the information materials including created as multidimensional massifs, and also preparation of the statistical and analytical reporting.

The help subsystem is intended for maintaining the database of regulating documents, qualifiers and reference books.

The subsystem of complex information security is intended for protection of information materials in monitoring system from unauthorized access, modification or destruction.

The subsystem of data transmission is intended for ensuring exchange of information materials between information systems of subjects of monitoring and monitoring system.

 

Management of monitoring system

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