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Ministry of Justice of Ukraine
October 31, 2025
No. 1594/45000
of October 9, 2025 No. 513
About approval of Changes in the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers
According to Articles 56, the 57th Chapter 4 of the Section II, Article 200 of the Section V, subitem 69.37 of Item 69 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine, Item 64 of the Section I of the Law of Ukraine of December 1, 2022 No. 2801-І X "About modification of some legal acts of Ukraine concerning ensuring agreement signature between Ukraine and the European Union about mutual recognition of qualified electronic confidential services and implementation of the European Union law in the field of electronic identification", item 4 of the Section ІІ "Final and transitional provisions" of the Law of Ukraine of January 12, 2023 No. 2888-І X "About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine of rather payment services", Item 5 of the Section ІІ "Final and transitional provisions" of the Law of Ukraine of June 30, 2023 No. 3219-І X "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning features of the taxation during action of warlike situation", the Law of Ukraine of August 10, 2023 No. 3317-IX "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning application of special economic and other rationing measures (sanctions)", 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,
I ORDER:
1. Approve Changes in the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers approved by the order of the Ministry of Finance of Ukraine of December 28, 2015 No. 1204, registered in the Ministry of Justice of Ukraine on January 22, 2016 at No. 124/28254 (in edition of the order of the Ministry of Finance of Ukraine of December 31, 2020 No. 846) which are applied.
2. In accordance with the established procedure to provide to department of tax policy 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 90 days from the date of its official publication.
4. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Vorobey S. I., Chairman of the State Tax Administration of Ukraine and Chairman of the State Customs Service of Ukraine.
Minister
Sergey Marchenko
|
It is approved: First Deputy Minister of digital transformation of Ukraine |
Alexey Vyskub |
|
Acting Chairman of the State Tax Administration of Ukraine
|
Lesya Karnaukh |
|
Acting Chairman of the State Customs Service of Ukraine |
Sergey Zvyagintsev |
Approved by the Order of the Ministry of Finance of Ukraine of October 9, 2025 No. 513
1. In the Section II:
1) in Item 2:
in paragraph six the word and figures "appendix 8, 9" to replace with the word and figure "appendix 8";
in paragraph seven the word and figures "appendices 10, 11" to replace with the word and figures "appendices 9, 10";
in paragraph eight the word and figures "appendices 12, 13" to replace with the word and figures "appendices 11, 12";
in paragraph nine the word and figures "appendices 14, 15" to replace with the word and figures "appendices 13, 14";
in paragraph ten the word and figures "appendices 16, 17" to replace with the word and figures "appendices 15, 16";
in paragraph eleven the word and figures "appendices 18, 19" to replace with the word and figures "appendices 17, 18";
in the paragraph the twelfth the word and figures "appendices 20, 21" to replace with the word and figures "appendices 19, 20";
in the paragraph the thirteenth the word and figures "appendices 22, 23" to replace with the word and figures "appendices 21, 22";
in the paragraph the fourteenth the word and figures "appendices 24, 25" to replace with the word and figures "appendices 23, 24";
in the paragraph the fifteenth the word and figures "appendices 26, 27" to replace with the word and figures "appendices 25, 26";
in the paragraph the sixteenth the word and figures "appendix 28" to replace with the word and figures "appendix 27";
in the paragraph the seventeenth the word and figures "appendices 29, 30" to replace with the word and figures "appendices 28, 29";
in the paragraph the eighteenth the word and figures "appendix 31" to replace with the word and figures "appendix 30";
2) in the paragraph the second the subitem 5 of Item 3, the subitem 3 Items 4, Item 11 of the word and figures "to article 129 of the Code), "Д"" shall be replaced with words also in figures "to Article 129 of Chapter 12 of the Section II of the Code), "Д" (except penalty fee for understating by the tax agent of the tax liability when charging (payment) of the taxable income for benefit of nonresidents according to Article 129 of Chapter 12 of the Section II of the Code)";
Item 9 to add 3) with the new paragraph of the following content:
"In case of liquidation of monitoring body which constituted the preliminary tax notification decision the tax notification decision according to Items 6-8 of this Section constitutes the monitoring body performing administration of taxes, charges, payments of the taxpayer concerning which such decisions are passed.";
To add 4) with new Item of the following content:
"12. Temporarily, for the period since August 01, 2023 before the termination or cancellation of martial law in the territory of Ukraine imposed by the Presidential decree of Ukraine of February 24, 2022 No. 64/2022 "About introduction of warlike situation in Ukraine", the approved Law of Ukraine of February 24, 2022 No. 2102-IX "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" (further - warlike situation in the territory of Ukraine), in case of payment by the taxpayer within 30 calendar days from the date of, the receipt of the tax notification decision following behind day (forms "P" and "D", the amounts of the tax liability added by results of documentary checks which were recovered or begun since August 01, 2023 and are complete about day of the termination or cancellation of warlike situation in the territory of Ukraine, penal (financial) sanctions (penalties) added on the amount of such tax liability are considered cancelled, and the penalty fee is not charged after acceptance by the head (the acting as (deputy) the head, the authorized person) of the relevant decision about their cancellation. The new tax notification decision at the same time is not drawn up.".
2. In the paragraph the second Item 1 and in the subitem 3 of Item 3 of the Section III of the word "About Electronic Confidential Services" shall be replaced with words "About electronic identification and electronic confidential services".
3. In Item 1 of the Section IV of the word and figures "appendix 32", "appendix 33" shall be replaced with words also in figures "appendix 31", "appendix 32" respectively.
4. In appendices to this Procedure:
Appendix 8 to exclude 1).
With respect thereto to consider appendices 9-33 appendices 8-32 respectively;
Appendices 1-30 to be reworded as follows 2), enclosed;
The note "*" to state 3) in annex 32 in the following edition:
"*Для physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body, and have mark in the passport.".
Director of the department of tax policy
Victor Ovcharenko
Appendix 1
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "F"
Tax notification decision
See Appendix 1 (55Kb In original language)
Appendix 2
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "P" (it is applied by results of the checks begun till January 01, 2021)
Tax notification decision
See Appendix 2 (62Kb In original language)
Appendix 3
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "P" (it is applied by results of the checks begun after January 01, 2021)
Tax notification decision
See Appendix 3 (93Kb In original language)
Appendix 4
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The P1 form (it is applied by results of the checks begun till January 01, 2021)
Tax notification decision
See Appendix 4 (45Kb In original language)
Appendix 5
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The P1 form (it is applied by results of the checks begun after January 01, 2021)
Tax notification decision
See Appendix 5 (46Kb In original language)
Appendix 6
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "Sh" (it is filled till January 01, 2021 and by results of the documentary checks begun till January 01, 2021)
Tax notification decision
See Appendix 6 (37Kb In original language)
Appendix 7
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "Sh" (it is filled after January 01, 2021 (including by results of the documentary checks begun after January 01, 2021))
Tax notification decision
See Appendix 7 (0.33Mb In original language)
Appendix 8
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "C"
Tax notification decision
See Appendix 8 (0.23Mb In original language)
Appendix 9
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The B1 form (it is filled till January 01, 2021 and by results of the documentary checks begun till January 01, 2021)
Tax notification decision
See Appendix 9 (0.24Mb In original language)
Appendix 10
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The B1 form (it is filled after January 01, 2021 including by results of the documentary checks begun after January 01, 2021)
Tax notification decision
See Appendix 10 (0.49Mb In original language)
Appendix 11
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The B3 form (it is filled till January 01, 2021 and by results of the documentary checks begun till January 01, 2021)
Tax notification decision
See Appendix 11 (0.20Mb In original language)
Appendix 12
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The B3 form (it is filled after January 01, 2021, including by results of the documentary checks begun after January 01, 2021)
Tax notification decision
See Appendix 12 (0.46Mb In original language)
Appendix 13
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The B4 form (it is filled till January 01, 2021 and by results of the documentary checks begun till January 01, 2021)
Tax notification decision
See Appendix 13 (0.22Mb In original language)
Appendix 14
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The B4 form (it is filled after January 01, 2021, including by results of the documentary checks begun after January 01, 2021)
Tax notification decision
See Appendix 14 (0.27Mb In original language)
Appendix 15
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "P" (it is applied by results of the checks begun till January 01, 2021)
Tax notification decision
See Appendix 15 (0.14Mb In original language)
Appendix 16
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "P" (it is applied by results of the checks begun after January 01, 2021)
Tax notification decision
See Appendix 16 (0.24Mb In original language)
Appendix 17
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "C" (it is filled till January 01, 2021 and by results of the documentary checks begun till January 01, 2021)
Tax notification decision
See Appendix 17 (0.22Mb In original language)
Appendix 18
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "C" (it is filled after January 01, 2021, including by results of the documentary checks begun after January 01, 2021)
Tax notification decision
See Appendix 18 (0.30Mb In original language)
Appendix 19
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The PS form (it is filled till January 01, 2021 and by results of the documentary checks begun till January 01, 2021)
Tax notification decision
See Appendix 19 (0.28Mb In original language)
Appendix 20
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The PS form (it is filled after January 01, 2021, including by results of the documentary checks begun after January 01, 2021)
Tax notification decision
See Appendix 20 (0.37Mb In original language)
Appendix 21
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "D" (it is filled till January 01, 2021 and by results of the documentary checks begun till January 01, 2021)
Tax notification decision
See Appendix 21 (0.27Mb In original language)
Appendix 22
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "D" (it is filled after January 01, 2021, including by results of the documentary checks begun after January 01, 2021)
Tax notification decision
See Appendix 22 (0.33Mb In original language)
Appendix 23
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "H" (it is filled till January 01, 2021 and by results of the documentary checks begun till January 01, 2021)
Tax notification decision
See Appendix 23 (0.35Mb In original language)
Appendix 24
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
Form "H" (it is filled after January 01, 2021, including by results of the documentary checks begun after January 01, 2021)
Tax notification decision
See Appendix 24 (0.45Mb In original language)
Appendix 25
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The PN form (it is filled till January 01, 2021 and by results of the documentary checks begun till January 01, 2021)
Tax notification decision
See Appendix 25 (0.35Mb In original language)
Appendix 26
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The PN form (it is filled after January 01, 2021, including by results of the documentary checks begun after January 01, 2021)
Tax notification decision
See Appendix 26 (0.33Mb In original language)
Appendix 27
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
ZN form
Tax notification decision
See Appendix 27 (0.28Mb In original language)
Appendix 28
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The AN form (it is filled till January 01, 2021 and by results of the documentary checks begun till January 01, 2021)
Tax notification decision
See Appendix 28 (0.37Mb In original language)
Appendix 29
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
The AN form (it is filled after January 01, 2021, including by results of the documentary checks begun after January 01, 2021)
Tax notification decision
See Appendix 29 (0.54Mb In original language)
Appendix 30
to the Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers (Item 2 of the Section II)
MPZF form
Tax notification decision
See Appendix 30 (0.46Mb In original language)
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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