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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of August 20, 2025 No. 416

About approval of the Procedure for documentary confirmation of condition of calculations of the payer for taxes, charges, payments and single fee on obligatory national social insurance

According to the paragraph the sixth Item 42-1. 2 Articles 42-1 of Chapter 1 of the Section II of the Tax code of Ukraine, the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", 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, ORDER:

1. Approve the Procedure for documentary confirmation of condition of calculations of the payer for taxes, charges, payments and single fee on obligatory national social insurance which is applied.

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 in three months from the date of its official publication.

4. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Ermolichev R. V. and the Chairman of the State Tax Administration of Ukraine.

Approved by the Order of the Ministry of Finance of Ukraine of August 20, 2025, No. 416

Procedure for documentary confirmation of condition of calculations of the payer for taxes, charges, payments and single fee on obligatory national social insurance

I. General provisions

1. This Procedure determines the general principles and the mechanism of documentary confirmation by territorial authorities of GNS of condition of calculations of the payer for taxes, charges, payments and single fee on obligatory national social insurance, control for which collection is imposed on GNS.

2. In this Procedure terms are used in the following value:

the statement from the GNS information and communication system (further - IKS of GNS) about condition of calculations of the payer for taxes, charges, payments and single fee on obligatory national social insurance (further - single fee), control for which collection is imposed on GNS (further - the Statement) - the document in electronic or paper form in which the indicators characterizing condition of calculations of the payer for taxes, charges, payments and single fee, control of which collection is imposed on GNS, for the period, determined by the payer, are fixed;

request about receipt of the Statement (further - the Request) - forming by the payer of the need for receipt of the Statement from IKS of GNS for the period, determined by the payer;

the period for which the Request is sent (further - the period) - period within five last calendar years taking into account calendar year of giving of the Request;

the beginning of the period - the first day of any month of calendar year;

the end of the period - the first day of any month of calendar year or date which corresponds to date of giving of the Request;

the payer - the taxpayer, charges, payments and single fee (further - payments) which stays on the registry in territorial authorities of GNS and requires receipt of the Statement;

indicator "it is added/is reduced taxes, charges, payments" - the amounts of monetary commitments (including spread/delayed) which are independently determined by payers; the agreed sums of monetary commitments determined by territorial authority of GNS by results of control and checking work, including approved by results of administrative and/or judicial appeal; the agreed sums of the tax liabilities determined by territorial authority of GNS and not connected with violation of the tax legislation, including approved by results of administrative and/or judicial appeal;

indicator "it is added/is reduced single fee" - the amounts of obligations which are independently determined by payers; the agreed sums of obligations determined by territorial authority of GNS by results of control and checking work, including approved by results of administrative and/or judicial appeal;

indicator "it is paid taxes, charges, payments" - the amounts of means transferred by payers into budget accounts, less the amounts mistakenly and/or excessively paid monetary commitments and penalty fee returned from such accounts into accounts of the payer at payment service providers and/or on other budget accounts;

indicator "it is paid single fee" - the amounts of means transferred by payers into not budget accounts, less the amounts excessively and/or mistakenly paid obligations returned from such accounts into accounts of the payer at payment service providers and/or on other not budget accounts.

Other terms in this Procedure are used in the values provided in the Tax code of Ukraine, the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", the Law of Ukraine "About electronic documents and electronic document management" and in other regulatory legal acts.

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