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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE, NATIONAL ANTI-CORRUPTION BUREAU OF UKRAINE

of October 30, 2023 No. 605/148

About approval of the Procedure for electronic information exchange of electronic information resources of National anti-corruption bureau of Ukraine and the State Tax Administration of Ukraine

According to the Tax code of Ukraine, articles 17 and 19-2 of the Law of Ukraine "About National anti-corruption bureau of Ukraine", the Law of Ukraine "About personal data protection", 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, we ORDER:

1. Approve the Procedure for electronic information exchange of electronic information resources of National anti-corruption bureau of Ukraine and the State Tax Administration of Ukraine which is applied.

2. Declare invalid the order of the Ministry of Finance of Ukraine, National anti-corruption bureau of Ukraine of July 29, 2021 No. 433/105 "About approval of the Procedure for provision by the State Tax Service of Ukraine of information from the state register of physical persons - taxpayers about the income of physical persons on requests of National anti-corruption bureau of Ukraine", registered in the Ministry of Justice of Ukraine on August 17, 2021 at No. 1082/36704.

3. In accordance with the established procedure to provide to department of ensuring coordination and monitoring work 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.

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

5. To impose control over the implementation of this order on the Chairman of the State Tax Administration of Ukraine and the Director of National anti-corruption bureau of Ukraine.

Approved by the Order of the Ministry of Finance of Ukraine, National anti-corruption bureau of Ukraine of October 30, 2023, No. 605/148

Procedure for electronic information exchange of electronic information resources of National anti-corruption bureau of Ukraine and State Tax Administration of Ukraine

I. General provisions

1. This Procedure is developed for the purpose of realization of procedure for granting by the State Tax Service of Ukraine of information from the State register of physical persons taxpayers (further - the State register) about the income of physical persons to National anti-corruption bureau of Ukraine (further - National bureau).

2. In this Procedure terms are used in the values given in the Tax code of Ukraine, the Law of Ukraine "About electronic confidential services".

3. Subjects of electronic interaction according to this Procedure are GNS and National bureau.

4. This Procedure regulates the electronic information exchange between GNS and National bureau including automated rules of creation and representation to National bureaus in GNS of requests for obtaining from the State register of information necessary for the prevention, identification, the termination and disclosure of the corruption offenses carried by the law to competence of National bureau, and forming and provision of GNS of responses to such requests.

5. The amount, format and structure of data which subjects of electronic interaction via program interfaces of electronic information resources exchange (services) are determined by agreements on electronic information exchange according to the legislation or protocols prepared according to this Procedure.

II. Regulations of electronic information exchange between GNS and National bureau

1. Electronic information exchange of the GNS electronic information resources and National bureau is performed electronically with use of electronic communication networks and means of technical and cryptographic information security according to requirements of the legislation concerning information security in the way:

the automated exchange of information between National bureau and the State register;

representation by authorized persons of National bureau of requests for receipt of information from the State register.

2. GNS and National bureau provide maintaining online magazines of accounting of requests and replies to the requests.

3. Provision of requests and replies to the requests is performed with observance of requirements of the legislation of rather electronic confidential services.

4. In case of circumstances which make impossible accomplishment of provisions of this Procedure subjects of electronic interaction shall inform on this each other within two working days following behind day of emergence of these circumstances.

III. Procedure for forming of requests and provision of replies to the requests

1. The national bureau creates and sends in GNS electronically requests:

on receipt of information on sources and the amounts of the income added to physical person and/or the amounts of income gained by self-employed persons and also total amount of the annual earnings declared by physical person in the tax declaration about property condition and the income (further - sources and the amounts of the income);

on receipt of data from the tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution given to monitoring body the tax agent;

on receipt of information with the list of the physical persons gaining income from the tax agent;

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