ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of December 22, 2010 No. 984

About approval of the Procedure for registration of results of documentary checks concerning observance of tax, foreign and other legislation

1. Approve the Procedure for registration of results of documentary checks concerning observance of tax, foreign and other legislation it (is applied).

2. Recognize invalid orders of State Tax Administration of Ukraine:

of 10.08.2005 N 327 "About approval of the Procedure for registration of results of documentary, exit scheduled and unscheduled inspections not eligible to travel abroad concerning observance of tax, foreign and other legislation", registered in the Ministry of Justice of Ukraine 25.08.2005 for N 925/11205;

of 13.06.2007 N 354 "About approval of Changes to the Procedure for registration of results of documentary, exit scheduled and unscheduled inspections not eligible to travel abroad concerning observance of tax, foreign and other legislation", registered in the Ministry of Justice of Ukraine 20.06.2007 for N 683/13950.

3. To the director of the department of tax control of legal entities (Udachina I. M.) in accordance with the established procedure:

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

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 the order on the vice-chairman Nosacheva I. V.

Approved by the Order of State Tax Administration of Ukraine of December 22, 2010 No. 984

Procedure for registration of results of documentary checks concerning observance of tax, foreign and other legislation

I. The main terms and requirements concerning registration of documentary checks

2. Documentary check verification which subject is timeliness, reliability, completeness of charge and payment of all taxes and fees provided by the Code, and also observance of foreign and other exchange legislation, control of which observance is imposed on bodies of the State Tax Service, observance of the legislation by the employer concerning execution of an employment agreement, registrations of employment relationships with workers (employees) and which is carried out based on tax declarations (calculations), of financial, statistical and other reporting, registers tax and financial accounting which maintaining is provided by the law, source documents which are used in business and tax accounting is considered and are connected with charge and tax payment and charges, fulfillment of requirements of other legislation, control of which observance is imposed on bodies of the State Tax Service, and also received in the procedure established by the legislation by body of the State Tax Service of documents and tax information, including by results of checks of other taxpayers.

3. Results of documentary checks are drawn up in the form of the act or the reference. In case of establishment during check of violations the statement, and in case of lack of violations - the reference is drawn up.

The act - the in-house document which confirms the fact of conducting documentary check of financial and economic activities of the taxpayer and is the carrier of evidential information on the found violations of requirements of tax, foreign and other legislation, control of which observance is imposed on bodies of the State Tax Service.

The reference - the in-house document which confirms the fact of conducting documentary check of financial and economic activities of the taxpayer and is the carrier of evidential information on not establishment of the facts of violations of requirements of tax, foreign and other legislation, control of which observance is imposed on bodies of the State Tax Service, taxpayers.

The statement (reference) of documentary check is drawn up in duplicate and signed by official (office) persons of body of the State Tax Service who performed, and also officials of the taxpayer or his legal representatives.

4. The act of documentary check shall contain the systematized statement of the facts of violations of regulations of tax, foreign and other legislation found during check, control of which observance is imposed on bodies of the State Tax Service.

5. By results of documentary check in the act all essential circumstances of financial and economic activities of the taxpayer which are related to the facts of the found violations of tax, foreign and other legislation, control of which observance is imposed on bodies of the State Tax Service, are stated.

6. The facts of the found violations of tax, foreign and other legislation, control of which observance is imposed on bodies of the State Tax Service, are stated in the act of documentary check accurately, objectively and fully, with reference to source or other documents fixed in business and tax accounting which confirm availability of the specified facts.

7. The statement (reference) of documentary check shall be drawn up on paper in state language and have end-to-end numbering of pages.

The title page of the act (reference) of documentary check is printed on the number form of body of the State Tax Service for creation of acts of documentary checks.

In case of need uses in contents of the act (reference) of the reduced names and the commonly accepted abbreviations in case of the first use the corresponding phrase is specified completely with simultaneous specifying in brackets of its reduced name or abbreviation which will be used further in the text.

In the act (reference) of documentary check, calculations and other materials different corrections of digital indicators, dates and other data are not allowed.

8. All cost indicators are displayed in national currency of Ukraine, and the indicators expressed in foreign currency are subject to display in the act (reference) of documentary check with simultaneous specifying of their equivalent in national currency on the official rate of hryvnia to the foreign currencies established by the National Bank of Ukraine on date of financial and economic transaction if another is not established by the law.

9. Information which contains in the act (reference) of documentary check is not subject to disclosure by official (office) persons of body of the State Tax Service, and also transfer to other bodies, except as specified, provided by the law.

10. In case of refusal officials of the taxpayer or his legal representatives in the admission of official (office) persons of body of the State Tax Service to conducting check or impossibility of conducting check the relevant statement certifying such fact is drawn up.

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