ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 9, 2011 No. 1588

About approval of the Accounting treatment for taxpayers and charges

According to Article 62 of Chapter 5, Articles 63 - the 68th Chapter 6 of the Section II, Item 133.3 of Article 133, Items 153. 13, 153.14 Articles 153 of the Section III, Item 335.2 of Article 335 of the Section XVIII of the Tax code of Ukraine and the subitem 64 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of 08.04.2011 No. 446, ORDER:

1. Approve the Accounting treatment for taxpayers and charges which is applied.

2. Declare invalid the order of State Tax Administration of Ukraine of 22.12.2010 No. 979 "About approval of the Accounting treatment for taxpayers and charges and recognition voided orders of State Tax Administration of Ukraine", registered in the Ministry of Justice of Ukraine 30.12.2010 for No. 1439/18734.

3. Determine that concerning taxpayers (legal entities and physical persons - entrepreneurs) concerning whom record about decision making about the termination is made in the Unified State Register of Legal Entities and physical persons - entrepreneurs before entry into force of the Law of Ukraine of 19.05.2011 No. 3384-VI "About modification of some legal acts of Ukraine concerning simplification of procedures of the termination of legal entities and business activity of physical persons - entrepreneurs according to their decision", the messages determined by Items 11.3 and 11.9 of the Section XI of the Accounting treatment for taxpayers and charges approved by Item 1 of this order go bodies of the State Tax Service taking into account it:

3.1. The message on availability of objections against carrying out state registration of the termination of the legal entity (business activity of the physical person - the entrepreneur) in form No. 27-OPP goes to the state registrar body of the State Tax Service in case of availability of objections concerning carrying out state registration of the termination:

in three-day time after entry into force of the Law of Ukraine of 19.05.2011 No. 3384-VI "About modification of some legal acts of Ukraine concerning simplification of procedures of the termination of legal entities and business activity of physical persons - entrepreneurs according to their decision" if two-month term from the date of the publication of the message on the decision concerning the termination of the legal entity or business activity of physical litsapredprinimatel expired;

in the terms established by the Section XI of the Accounting treatment for taxpayers and charges approved by Item 1 of this order if two-month term from the date of the publication of the message on the decision concerning the termination of the legal entity or business activity of the physical person - the entrepreneur did not expire.

3.2. Other messages determined by Items 11.3 and 11.9 of the Section XI of the Accounting treatment for taxpayers and charges approved by Item 1 of this order which term of the direction expired, bodies of the State Tax Service do not go.

4. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk M. O.), to Department of informatization and accounting of taxpayers of the State Tax Administration of Ukraine (Laba M.S.) to provide submission of this order on state registration in the Ministry of Justice of Ukraine.

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

6. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and Chairman of the State Tax Administration of Ukraine Klimenko O. V.

Approved by the Order of the Ministry of Finance of Ukraine of December 9, 2011, No. 1588

Accounting treatment for taxpayers and charges

I. General provisions

1.1. This Procedure is developed according to the Tax code of Ukraine for the purpose of use of single rational technique of accounting of taxpayers and charges in monitoring bodies.

1.2. Accounting of taxpayers is one of methods of tax control. The taxpayer registration is kept for the purpose of creation of conditions for implementation by monitoring bodies of control of correctness of charge, timeliness and completeness of tax payment, the added financial sanctions, observance of tax and other legislation, control of which observance is imposed on monitoring bodies.

1.3. All taxpayers are subject to registration or registration in monitoring bodies.

Registration in monitoring bodies of legal entities, their separate divisions, including the nonresidents specified in Item 64.5 of Article 64 of Chapter 6 of the Section II of the Tax code of Ukraine and Item 3.4 of the Section III of this Procedure, and also self-employed persons is performed irrespective of obligation availability on payment of these or those taxes and fees.

1.4. For the purpose of carrying out tax control taxpayers are subject to registration or registration in monitoring bodies on the location of legal entities, separate divisions of legal entities, residence of persons (the main place of accounting), and also in the location (registration) of their divisions, personal and real estate, the taxation objects or objects connected with the taxation or through which activities (the nonbasic place of accounting) are performed.

The taxpayer shall be registered in the relevant monitoring bodies in the main and nonbasic places of accounting, report about all taxation objects and objects connected with the taxation, monitoring bodies in the main place of accounting.

1.5. Action of this Procedure extends to taxpayers - legal entities (residents and nonresidents), their separate divisions, and also self-employed persons. Information about such taxpayers obtained for their accounting according to this Procedure is introduced in the Single databank about taxpayers - legal entities (further - the Single databank of legal entities) and components of such databank (the register of taxpayers - nonresidents, the register of cooperation agreements, agreements of property management and production sharing agreements), and also in the Register of self-employed persons which is component of the State register of physical persons - taxpayers (further - GRFL).

Taxpayers, the location (residence) of which is the territory of the Autonomous Republic of Crimea and the city of Sevastopol which is temporarily occupied by the Russian Federation since February 20, 2014, and also the territories of Ukraine which are temporarily occupied since April 07, 2014 being part of the Donetsk and Luhansk regions which are recognized as those according to the Law of Ukraine "About providing the rights and freedoms of citizens and legal regime in temporarily occupied territory of Ukraine" are considered in the Single databank of legal entities or the register of self-employed persons with the corresponding sign "the tax address the territory of the Autonomous Republic of Crimea and the city of Sevastopol which is temporarily occupied since February 20, 2014 is" or "the tax address are the territories of Ukraine which are temporarily occupied since April 07, 2014 being part of the Donetsk and Luhansk regions". In case of change of the location (residence) on temporarily occupied territory(territories) of Ukraine in the Single databank of legal entities or the Register of self-employed persons such sign is established/is cancelled.

Separate divisions which have signs "the tax address the territory of the Autonomous Republic of Crimea and the city of Sevastopol which is temporarily occupied since February 20, 2014 is", "the tax address are the territories of Ukraine, the Donetsk and Luhansk regions which are part which are temporarily occupied since April 07, 2014" or are on accounting in the monitoring bodies performing escort of large taxpayers are considered in monitoring bodies in the main place of accounting of the corresponding legal entities. In case of transfer of the legal entity to servicing from one monitoring body to another (capture on accounting/removal from accounting) also change of the place of accounting of separate divisions which location is temporarily occupied territory and staying on the registry in monitoring body in the main place of accounting of such legal entity is at the same time performed.

 Transfer of taxpayers to servicing from one monitoring body to another (capture on accounting/removal from accounting) in the cases specified in this Item and also if the legislation establishes other cases when the place of accounting of the taxpayer does not correspond to its location, is performed according to the procedure, determined by the Section X of this Procedure.

1.6. Concerning each taxpayer registered in monitoring body according to this Procedure accounting case is created.

Registration part of accounting case of the taxpayer is created of documents which in paper form are filed by the taxpayer or arrive in monitoring bodies for accounting of the taxpayer according to Articles 63-68 of Chapter 6 of the Section II of the Tax code of Ukraine and this Procedure.

Reporting part of accounting case of the taxpayer is created of tax declarations (reports, calculations) and other documents connected with calculation and tax payment and charges which move the payer during its activities in paper form.

Conducting accounting cases of taxpayers is performed with observance of rules of clerical work. Completing of documents is carried out in chronological or thematic procedure or in their combination. Each part of accounting case shall have the list of documents. Storage of separate documents and accounting cases is performed according to the List of the standard documents created during activities of state bodies and local government bodies, other legal entities with indication of storage durations of documents, the Ministry of Justice of Ukraine approved by the order of April 12, 2012 No. 578/5, registered in the Ministry of Justice of Ukraine on April 17, 2012 for No. 571/20884.

1.7. In this Procedure terms are used in the following values:

military unit - military units, institutions, organizations, the organizations of the Armed Forces of Ukraine and other military forming formed according to the laws of Ukraine;

the authorized person - person (in sense of subitem 14.1.139 of Item 14.1 of Article 14 of the Section I of the Tax code of Ukraine for the purposes of the taxation of the Section V of the Tax code of Ukraine) who records results of activities for cooperation agreement without formation of legal entity (further - cooperation agreement);

the managing director of property - person (in sense of subitem 14.1.139 of Item 14.1 of Article 14 of the Section I of the Tax code of Ukraine for the purposes of the taxation of the Section V of the Tax code of Ukraine, except persons determined in the second offer of paragraph two of the subitem 5 of Item 180.1 of Article 180 of the Section V of the Tax code of Ukraine) who keeps separate tax accounting for the value added tax for the economic activities connected with use of the property received in management under agreements of property management;

centralized accounts departments - the centralized accounts departments created under the ministries and republican committees of the Autonomous Republic of Crimea, local public administrations, local government bodies in other budgetary institutions.

Other terms are used in the values given in the Tax code of Ukraine.

1.8. This Procedure determines the following questions:

1) procedure for determination of tax taxpayer number; procedure for test of the documents submitted by taxpayers for capture on accounting in monitoring bodies;

2) procedure for registration of taxpayers in the relevant monitoring bodies on the basic and not the main place of accounting and the message by the taxpayer on all taxation objects and objects connected with the taxation, to monitoring bodies in the main place of accounting of the taxpayer;

3) establishment of the list of documents which are submitted for capture on the taxpayer registration, procedure for submission of such documents, and also procedure for maintaining documentation in case of statement of taxpayers for accounting in monitoring bodies, entering of information on them into the corresponding registers;

4) establishment of forms of statements, certificates and documents concerning the taxpayer registration;

5) procedure for modification of accounting data of taxpayers;

6) procedure for submission of statements by the taxpayer in monitoring bodies in case of registration of change of the location (residence), the information about persons responsible for conducting accounting and/or tax accounting of the legal entity and his separate divisions, emergence of changes in accounting these taxpayers or modification to documents which are submitted for capture for accounting according to this Procedure;

7) procedure for removal from the taxpayer registration in monitoring bodies.

1.9. In this Procedure the date of receipt of documents by monitoring bodies (data, statements, requests and other documents) are:

given in paper form - receipt date in the relevant monitoring body;

given in electronic form - time and receipt date of such electronic document specified in the electronic notification (receipt) created by the software of the central executive body realizing the state tax policy in the format approved in the procedure established by the legislation;

If the document filed in electronic form arrived after 16 hours of working (operational) day, the working (operational) day following after it is considered date of its obtaining.

1.10. The taxpayer registration is kept with determination on each taxpayer:

territorial authority of GNS determined by subitem 41.1.1 of Item 41.1 of Article 41 of the Section II of the Tax code of Ukraine which is monitoring body in the main place of accounting of the taxpayer;

the state tax authorities which are structural division of monitoring body in the main place of accounting of the taxpayer (further - GNI of servicing);

code of the territory of territorial community according to the third level of the Codifier of administrative and territorial units and the territories of territorial communities (further - KATETTO) which corresponds to the location (residence) of the taxpayer.

If areas in the cities (in case of their creation) have own local budgets, then the territory code for the corresponding taxpayers is determined by the fifth KATETTO (additional) level. Concerning taxpayers who have the location (residence) in exclusion zone and zone of unconditional (obligatory) settling out and in the territories where local government bodies are not created the code of the territory is determined by the first KATETTO level.

II. Procedure for determination of tax taxpayer number

2.1. The taxpayer registration in monitoring bodies is kept according to tax numbers.

2.2. Tax taxpayer number is:

identification code of the legal entity (resident), separate division of the legal entity (the resident or the nonresident) in the Unified state register of the companies and organizations of Ukraine (dalee-EGRPOU);

accounting number which is assigned by monitoring bodies on the structure established in Item 2.3 of this Section, to the taxpayers determined in Item 2.4 of this Section;

registration number of accounting card of the taxpayer physical person.

Accounting of persons who from - for the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it the relevant monitoring body, it is conducted by last name (in the presence), to own name, middle name (in the presence), series (in the presence) and to number of the valid passport of the citizen of Ukraine in the form of book or to number of the valid passport of the citizen of Ukraine in the form of card, drawn up using means of the Unified state demographic register (further - series (in the presence) and passport number). The mark testimonial of availability of the right to make any payments on series (in the presence) and to passport number is brought in passports of the citizen of Ukraine from among specified persons.

2.3. Structure accounting numbers of the taxpayer which is assigned by monitoring body:

XX000000K, where:

XX - are accepted by value 77 - for taxpayers - residents, 88 - for taxpayers - nonresidents;

000000 - sequence number;

To - the control category which is created on the algorithm determined by the central executive body which realizes the state tax policy (further - the Central monitoring body).

2.4. Accounting number is assigned by monitoring bodies in case of registration:

to the companies, the organizations formed according to the legislation of other states;

to foreign diplomatic representations and consular establishments, representative offices of the international organizations in Ukraine (further - diplomatic mission);

to authorized persons on the cooperation agreements managing property under agreements of property management, investors (operators) under production sharing agreements;

to contractors of projects (programs) of the international technical assistance and representative offices of donor organizations in Ukraine;

to other payers (in case of their additional capture on accounting).

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