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Ministry of Justice of Ukraine

April 17, 2023

No. 631/39687

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 2, 2023 No. 114

About approval of the Procedure for the automated provision of the reporting by the State Tax Administration of Ukraine to public authorities

According to Article part three 59, of the 60th Chapter 10 of the Section II of the Budget code of Ukraine, 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, for the purpose of ensuring the automated process of provision by the State Tax Service of Ukraine to public authorities of the reporting I order:

1. Approve the Procedure for the automated provision of the reporting by the State Tax Administration of Ukraine to public authorities.

2. In accordance with the established procedure to provide to department of forecasting of budget receipts of the Ministry of Finance of Ukraine:

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 over the implementation of this order and I assign to the chairman of the State Tax Administration of Ukraine.

Minister

S. Marchenko

 

It is approved:

First deputy chairman of Public service of special communication and information security of Ukraine  

 

D. Makovsky

Acting Chairman of the State Tax Administration of Ukraine 

T. Kiriyenko

First Deputy Minister of digital transformation of Ukraine 

A. Vyskub

Approved by the Order of the Ministry of Finance of Ukraine of March 2, 2023, No. 114

Procedure for the automated provision of the reporting by the State Tax Administration of Ukraine to public authorities

1. This Procedure determines the mechanism of the automated provision of GNS to public authorities of the reporting determined by part three of Articles 59, of the 60th Chapter 10 of the Section II of the Budget code of Ukraine.

2. Terms in this Procedure are used in the following values:

reporting GNS-standartnaya the reporting form approved in accordance with the established procedure by the central executive body realizing the state tax policy which is the ordered system of generalization of the certain reporting indicators generated on economic content in the course of accomplishment of the tasks and functions assigned to GNS;

reporting indicator indicator of producing result of conducting operational accounting of taxes by tax authorities, charges and other payments;

the receiver of information subject of powers of authority having the right to reporting data which holder is GNS;

the supplier of information subject of powers of authority who is the holder (manager) of reporting data.

Types of the reporting under frequency of creation are monthly and quarter.

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

3. Subjects of information relations according to this Procedure are:

supplier informatsii-GNS;

receivers informatsii-Prezident Ukraine, Verkhovna Rada of Ukraine, Cabinet of Ministers of Ukraine, Ministry of Finance and Audit Chamber.

4. The mechanism of the automated provision of the reporting of GNS is implemented through electronic office of the receiver of information after passing of electronic identification by means of the integrated system of electronic identification and according to requirements of the laws of Ukraine "About electronic confidential services", "About electronic documents and electronic document management" and procedure for use of electronic confidential services in public authorities, local government bodies, the companies, organizations and the organizations of the state pattern of ownership approved by the resolution of the Cabinet of Ministers of Ukraine of September 19, 2018 No. 749.

Provision of the reporting of GNS is performed automatically by its placement in the closed part of the Electronic office electronically for its use further, including seals.

Means of the qualified digital signature according to requirements of parts two and third article 17 of the Law of Ukraine "About electronic confidential services" are applied to implementation of the automated provision process to subjects of powers of authority of the reporting of GNS only.

5. GNS provides the automated provision to receivers of information of monthly and quarterly statements in industry and territorial section and by sources of the income and patterns of ownership separately of rather consolidated budget of Ukraine, the government budget and local budgets.

Terms of provision of the reporting of GNS:

the monthly report - no later than the 15th following for reporting;

the quarterly statement - no later than 35 days after the termination of quarter (except the report on the amounts of the provided tax benefits, including losses of budget receipts from their provision);

the report on the amounts of the provided tax benefits, including losses of budget receipts from their provision, - no later than 50 days after the termination of quarter and no later than 70 days after the termination of year.

The following reports belong to forms of the reporting:

monthly reports:

about actual receipts of taxes and fees and other budget receipts;

about tax debt;

about the amounts of excessively paid monetary commitments of taxpayers and payment amounts which are paid and will be added in the next accounting periods;

about budget compensation of the value added tax, including information on debt of the budget for compensation of the value added tax;

quarterly statements:

about the amounts of the written-off tax debt;

about the spread and delayed amounts of tax debt and monetary commitments of taxpayers;

about the amounts of the provided tax benefits, including losses of budget receipts from their provision.

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