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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE, SECURITY SERVICE OF UKRAINE

of May 10, 2024 No. 233/194

About approval of the Procedure for provision by the State Tax Administration of Ukraine of information from the state register of physical persons taxpayers on the income of physical persons on requests of the Security Service of Ukraine

1. Approve the Procedure for provision by the State Tax Service of Ukraine for information from the State register of physical persons - taxpayers about the income of physical persons on requests of the enclosed security service of Ukraine.

2. 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.

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

4. To impose control over the implementation of this order on the Chairman of the State Tax Administration of Ukraine and the chairman of the Security Service of Ukraine.

Approved by the Order of the Ministry of Finance of Ukraine, the Security Service of Ukraine of May 10, 2024, No. 233/194

Procedure for provision by the State Tax Administration of Ukraine for information from the State register of physical persons taxpayers on the income of physical persons on requests of the Security Service of Ukraine

I. General provisions

1. This Procedure determines the mechanism of information exchange between the Security Service of Ukraine and the State Tax Administration of Ukraine (further - subjects of electronic interaction), general rules of creation and submission of information by the Security Service of Ukraine to the State Tax Administration of Ukraine, requests for obtaining from the State register of physical persons taxpayers (further - the State register) information necessary for prevention, identification, the termination, disclosure and investigation of the crimes carried to competence of the Security Service of Ukraine, and also forming and provision by the State Tax Administration of Ukraine of replies to the requests.

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

3. The amount of the data and structure of the data transferred and accepted by information exchange are determined in the agreement on information exchange signed according to requirements of the Procedure electronic (technical and information) the interaction approved by the resolution of the Cabinet of Ministers of Ukraine of September 08, 2016 No. 606 (in edition of the resolution of the Cabinet of Ministers of Ukraine of January 17, 2023 No. 38), and/or the protocols prepared in the procedure established by the legislation.

II. Regulations of electronic information exchange

1. Electronic information exchange between subjects of electronic interaction is performed with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management", "About electronic identification and electronic confidential services", "About personal data protection", "About information security in information and communication systems".

2. Electronic information exchange is performed by exchange of certain data set between electronic information resources of the State Tax Administration of Ukraine and the Security Service of Ukraine with use of information systems of subjects of electronic interaction of means of system of electronic interaction of the State electronic information Trembita resources.

In case of lack of technical capability of data transmission with use of the information systems determined by paragraph one of this Item, electronic information exchange of subjects of electronic interaction can be performed with use of other information and communication systems using in them the corresponding complex systems of information security with the confirmed compliance by results of state examination according to the procedure, established by the legislation.

3. The State Tax Service of Ukraine and the Security Service of Ukraine provide maintaining online magazines of accounting of requests and replies to the requests.

4. In case of circumstances which make impossible accomplishment of this Procedure subjects of electronic interaction shall inform on this each other within two working days from the date of emergence of such circumstances.

III. Forming of requests and provision of replies to the requests

1. The Security Service of Ukraine creates and gives to the State Tax Administration of Ukraine 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.

2. The request for receipt of information on sources and the amounts of the income is created concerning one or several physical persons. To one physical person there corresponds one record. In case of representation of request with use of the means determined by paragraph one of Item 2 of the Section II of this Procedure, the request is created only concerning one physical person.

The request contains the following data:

registration number and date (number, month, year) of request;

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