ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of December 24, 2010 No. 1044

About approval of the Procedure for application of regulations of Items 102.6-102.7 of article 102 of the Tax Code of Ukraine

1. Approve the Procedure for application of regulations of Items 102.6-102.7 of article 102 of the Tax Code of Ukraine it (is applied).

2. Declare invalid the order of State Tax Administration of Ukraine of 19.03.2001 No. 113, About approval of the Procedure for application of regulations of Item 15.4 of article 15 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds", registered in the Ministry of Justice of Ukraine 28.03.2001 for No. 284/5475.

3. To department of administration of the income tax and other taxes and fees (obligatory payments) (Hotsyanovskaya) N. V. in accordance with the established procedure:

3.1 submit this order to the Ministry of Justice of Ukraine for state registration;

3.2 provide promulgation of this order.

4. Kiev and Sevastopol to provide to State Tax Administrations in the Autonomous Republic of Crimea, areas, bringing this order to subordinate tax authorities.

5. This order becomes effective from the date of official publication.

6. To impose control over the implementation of this order on the vice-chairman Lyubchenko O. M.

Approved by the Order of State Tax Administration of Ukraine of December 24, 2010, No. 1044

Procedure for application of regulations of Items 102.6-102.7 of article 102 of the Tax Code of Ukraine

1. This Procedure determines the mechanism of prolongation of deadlines for provision of the tax declaration, statements for review of decisions of monitoring bodies, statements for return of excessively paid monetary commitments according to regulations of the Tax code of Ukraine (further - the Code).

2. In this Procedure terms are used in such value:

the owner of the legal entity and/or the body authorized by the owner (further - the owner) - members (founders) of economic society, general meetings of joint-stock company, founders of the organization, other persons or bodies within which competence decision making about appointment (election) of officials is;

documentary confirmation - provision by the taxpayer together with the statement for prolongation of deadlines of the documents confirming its right to such prolongation;

force majeure circumstances (force majeur circumstances) - force insuperable under existing conditions (natural disaster, action of the public enemy, the declared and unproclaimed war, threat of war, act of terrorism, blockade, revolution, mutiny, revolt, mass riots, public demonstration, lightning, the fire, storm, flood, earthquake, heap of snow or ice, explosion and so forth) which is circumstance, exempting the physical person or officials of the legal entity from responsibility for failure in duty provided by the tax legislation.

Other terms which are applied in this Procedure have the values determined by the Code.

3. Prolongation of deadlines for provision of the tax declaration, statements for review of decisions of monitoring bodies, statements for return of excessively paid monetary commitments for officials of the legal entity is performed if during the specified deadlines such legal entity had no other officials authorized according to the legislation of Ukraine to contain, levy and bring taxes in the budget, and also to keep financial accounting, to constitute and submit tax statements.

4. Prolongation of deadlines for provision of the tax declaration, statements for review of decisions of monitoring bodies, statements for return of excessively paid monetary commitments for physical person is performed if such taxpayer was deprived of opportunity in the time determined by the Code to fulfill monetary commitment and/or to use tax laws.

5. Lack of opportunities at the taxpayer to submit to deadline tax declarations, applications for review of decisions of bodies of the State Tax Service, the statement for return of excessively paid monetary commitments can be connected with:

5.1 stay outside Ukraine during the terms determined by the Code for declaring of the income and charge and/or payment of the tax liability. In this case documentary confirmation is:

the passport of the citizen of Ukraine for trip abroad or other document granting the right to departure from Ukraine and entry into Ukraine with visas and without visas (for the countries, entrance of citizens of Ukraine in the territory of which does not require availability of the visa (exit visa)) and the corresponding marks of bodies of the border service (in the presence);

written reply of Administration of the State Border Service of Ukraine to request of body of the State Tax Service;

written reply of the Ministry of Foreign Affairs of Ukraine to request of body of the State Tax Service;

5.2 stay in swimming on ocean ships limits of Ukraine in line-up of the team (crew) of such courts during the terms determined by the Code for declaring of the income and charge and/or payment of the tax liability. In this case documentary confirmation is the copy of the employment contract (contract) and the statement from the judicial magazine;

5.3 stay in places of detention according to the court verdict. In this case documentary confirmation is:

reference or written reply of the Ministry of Internal Affairs of Ukraine to request of body of the State Tax Service;

the reference from organizations of the Public penitentiary service of Ukraine or the written reply of such organizations to request of body of the State Tax Service;

5.4 limited freedom of travel in connection with the conclusion or captivity in the territory of other states or as a result of other force majeure circumstances documented. In this case documentary confirmation is:

confirmation of authorized bodies of other state, legalizirovanny consular establishments of Ukraine, on request of body of the State Tax Service;

written reply of the Ministry of Defence of Ukraine to request of body of the State Tax Service;

confirmation of Chamber of Commerce and Industry of Ukraine about approach of force majeure circumstances in the territory of Ukraine;

references of the Ministry of emergency situations of Ukraine, Public service of mountain supervision and industrial safety of Ukraine, the State agency of Ukraine on management of exclusion zone, the State inspection of technogenic safety of Ukraine or their territorial podrazdeleniiya on request of body of the State Tax Service;

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