ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of February 8, 2021 No. 63

About introduction of amendments to the order of the Ministry of Finance of Ukraine of June 30, 2017 No. 610

According to Articles 59 and 60 of Chapter 4 of the Section II of the Tax code of Ukraine, 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:

1. Bring in the order of the Ministry of Finance of Ukraine of June 30, 2017 No. 610 "About approval of the Procedure for the direction by monitoring bodies of the tax claims to taxpayers", registered in the Ministry of Justice of Ukraine on July 24, 2017 for No. 902/30770, the following changes:

"Regulatory authorities" shall be replaced with words 1) in heading of the order of the word "tax authorities";

"Regulatory authorities" shall be replaced with words 2) in Item 1 of the word "tax authorities".

2. Approve Changes in the Procedure for the direction monitoring bodies of the tax claims to taxpayers approved by the order of the Ministry of Finance of Ukraine of June 30, 2017 No. 610, registered in the Ministry of Justice of Ukraine on July 24, 2017 for No. 902/30770, which are applied.

3. 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.

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

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

 

It is approved: Chairman of the State Customs Service of Ukraine

P. Ryabikin

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 February 8, 2021 No. 63

Changes in the Procedure for the direction monitoring bodies of the tax claims to taxpayers

1. In Heading of the Procedure for the word "regulatory authorities" shall be replaced with words "tax authorities".

2. In the Section III:

state Item 1 in the following edition:

"1. The tax claims are created automatically based on these information and telecommunication systems (further - ITS) tax authorities taking into account information on tax debt on customs payments obtained according to the procedure of exchange of information according to Item 41.2 of article 41 of the Code.";

in Item 2 of the word "requirement" shall be replaced with words "The tax claim is created", and the word "sixty" in all cases shall be replaced with words "hundred eighty" in the corresponding cases;

in Item 3 of the word of "monetary commitment" shall be replaced with words "tax debt", and "assets which according to the legislation can be pledge subject, possible date and time of carrying out the public biddings on their sale" shall be replaced with words words "property which according to the legislation can be subject of tax pledge, carrying out the public biddings selling mortgage property.";

in Item 5 after words of "separate division of the legal entity" to add with words "/the authorized person on cooperation agreement or the agreement on distribution of products/managing director of property on the agreement of property management".

3. In the Section IV:

in Item 2:

in paragraph one after the words "when forming" to add with words "tax authority", and after the words "certain year" to add with the words "within such body";

after paragraph one to add with new paragraphs of the following content:

"The sequence number of the tax claim has such format: NNNNNNN-PPPP-OOOO, where

N - sequence number (7 figures);

Р - code of structural division (4 figures);

About - code of tax authority (4 figures).";

exclude Item 5.

With respect thereto Items 6 - 7 to consider respectively Items 5 - 6;

state Item 5 in the following edition:

"5. The tax claim created in ITS goes (is handed) to the taxpayer in paper and/or electronic form.

The tax claim which goes (is handed) in paper form, in day of its forming in ITS is printed in duplicate, signed by the head (his deputy or the authorized person) of tax authority, certified by seal of tax authority and one copy goes (is handed) to the taxpayer, the second is filed the taxpayer.

To taxpayers who submit the reporting electronically and/or underwent electronic identification online in electronic office and submitted the application for desire to receive the document through electronic office, the tax claims can go electronically means of electronic communication with compliance with laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services".

The tax claim which goes electronically in day of its forming in ITS is signed by the head (his deputy or the authorized person) of tax authority by imposing of the qualified digital signature and seal then goes to electronic office of the payer means of ITS with simultaneous departure to the taxpayer to its e-mail address (addresses) of information on document type, date and time of its sending from electronic office.

Upon the demand of the taxpayer who received the tax claim electronically the tax authority provides to such taxpayer the tax claim in paper form within three working days from the date of receipt of the relevant requirement (in paper or electronic form) the taxpayer.";

to replace paragraphs of the first and second of Item 6 with three new paragraphs of the following content:

"6. The tax claim is considered properly directed (handed) to the taxpayer if it is sent to the address (to the location, the tax address, and for physical person (his legal or authorized representative) - to the residence or the last known location) the taxpayer by the registered mail with the assurance of receipt or is personally handed to the taxpayer (his legal or authorized representative) or sent to electronic office by means of ITS with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services".

In case of non receipt of the delivery ticket of the tax claim by tax authority within two working days from the date of its sending such tax claim in paper form for the third working day from the date of departure from electronic office goes to electronic office according to the procedure, determined by paragraph one of this Item, for the direction of the tax claim in paper form.

At the same time delivery date of the tax claim in the electronic office determined by the paragraph the second this Item is not set off the directions of such requirement in time.".

With respect thereto third - the fourth to consider paragraphs respectively paragraphs the fourth - the fifth.

4. In the Section V:

state Item 1 in the following edition:

"1. After receipt of the assurance of receipt of the mailing by tax authority (including with indication of not delivery reasons in case of their availability) to the taxpayer of the tax claim such notification is transferred to the tax managing director.

Sending (delivery) of the tax claim is dated:

the official of the taxpayer - the legal entity (its isolated division / the authorized person on cooperation agreement or the agreement on distribution of products/managing director of property on the agreement of property management) / physical person (his legal or authorized representative) - in case of delivery of the tax claim in paper form under list. It is put down on both copies of the tax claim;

the tax managing director - in case of the direction of the tax claim the registered mail with the assurance of receipt;

ITS - in case of the direction of the tax claim electronically in electronic office.

Date of delivery to the taxpayer of the tax claim the date specified in the delivery ticket in text format which goes from electronic office automatically electronically is considered and testifies to date and delivery time of the tax claim to the taxpayer. If delivery of the document took place after 18 hours, date of delivery of the tax claim to the taxpayer the next working day is considered. If delivery happened in day off or holiday, date of delivery of the tax claim to the taxpayer the first working day following day off or in the holiday is considered.";

in Item 2:

word in paragraph one", files root of the tax claim of the taxpayer and, in particular," shall be replaced with words "and files the taxpayer";

in the paragraph the second to replace the words "attaches to root of the tax claim" with sign "-";

in paragraphs three - the fifth the word "hems" to replace with sign "-", and to exclude the words "to case of the taxpayer near root of the relevant tax claim".

5. In the text of the Procedure for the word "monitoring body" in all cases and numbers to replace respectively with words "tax authority" in the corresponding cases and numbers;

6. To be reworded as follows appendices 1 and 2 to the Procedure which is applied.

Appendix 1

to the Procedure for the direction tax authorities of the tax claims to taxpayers (Item 5 of the Section III)

Tax claim

See Appendix 1 (9Kb In original language)

Appendix 2

to the Procedure for the direction tax authorities of the tax claims to taxpayers (Item 5 of the Section III)

Tax claim

See Appendix 2 (9Kb In original language)

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info