ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 21, 2012 No. 377

About approval of the Procedure for registration of results of conducting checks by customs authorities

1. Approve the Procedure for registration of results of conducting checks by customs authorities which is applied.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk M. O.) and to Department of fight against smuggling, risk analysis and anti-corruption of the State Customs Service of Ukraine (Popivnyak O. I.) to provide in accordance with the established procedure:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective in 10 days from the date of its official publication.

5. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and vice-chairman of the State Customs Service of Ukraine Derivolkov S. D.

Approved by the Order of the Ministry of Finance of Ukraine of March 21, 2012, No. 377

Procedure for registration of results of conducting checks by customs authorities

I. General provisions

1.2. Terms in this Procedure are used in such value:

the act of refusal in the admission to conducting exit check - the document which is constituted by the officials of customs authority authorized on conducting check, in case of refusal the taxpayer in the admission to conducting exit check;

the act of inspection statement refusal of signature - the document which certifies refusal of the taxpayer of signing of the inspection statement;

the act of conducting check (further - the inspection statement) - the in-house document which confirms the fact of conducting check displays its results in particular revealed and systematized on thematic uniformity of violation of the law of Ukraine concerning customs affairs;

the program of conducting check - the document which determines subject and the list of the questions developed by customs authority taking into account specifics of activities of the taxpayer, covered in the act of exit check;

the intermediate inspection statement - the in-house document which is constituted in case of identification in case of exit check of the facts of violations by the taxpayer of the legislation concerning customs affairs which require acceptance of urgent measures on their elimination;

the working plan - the document which is constituted on the basis of the program of exit check and determines specific objectives and their contractors, term of accomplishment of these tasks;

the term of conducting check - period between start date and end date of check. End date of check is signature date the officials of customs authority authorized on conducting check, the inspection statement.

II. Documentary registration of checks

2.1. Are performed based on the order of customs authority.

The order on conducting check shall contain such data:

number, date of the order, the name of customs authority which performs check;

positions, surnames, names and middle names of the officials authorized on conducting documentary check with obligatory determination of the head of group on conducting check in case of conducting check it is more than one official of customs authority;

name of the taxpayer;

code on EGRPOU/registration number of accounting card of the taxpayer or series and passport number (for physical persons which owing to the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially reported about it to relevant organ of the State Tax Service and have mark in the passport);

the location of the taxpayer concerning which check is performed;

basis for conducting check;

the period for which it will be performed;

term of conducting check;

the time in which the head of group on conducting check shall report on management of customs authority on results of check.

2.2. For conducting exit checks the certificate on the right of conducting such check which form is given in appendix 1 to this Procedure is issued to the official of customs authority based on the order of customs authority. The certificate on the right of conducting exit check is certified by the signature of the head of customs authority and official stamp.

The certificate on the right of conducting exit check is registered in certification register on the right of conducting such check by officials of customs authority which form is given in appendix 2 to this Procedure.

2.3. To conducting exit check preparation, studying of the materials about activities of the taxpayer received from law enforcement, tax and other agencies precede and also to information obtained from structural divisions of customs authority namely: data on foreign economic activity, claim and claim work, the applied sanctions, availability of the facts of violation of requirements of the legislation when implementing the external economic transactions, including the facts of customs offense.

On the basis of studying of these materials by the official authorized on conducting exit check the program of conducting check which affirms the head of customs authority is developed.

When conducting exit check in case of need changes and additions in coordination with the head of customs authority can be made to the program of conducting check.

If exit check is performed by one official of customs authority, then the working plan of its carrying out is not constituted.

2.4. When conducting exit check officials of customs authority for receipt of documents, explanations, references, copies of documents and the other information (including in electronic form) which is available for the taxpayer prepare the written request addressed to the head or the chief accountant, in case of their absence - addressed to person authorized for the signature of financial records with indication of information necessary for conducting check, and term during which it is necessary to provide required documents (information).

The request is constituted in duplicate and handed to the taxpayer whose check is begun, in one of such methods:

a) personally on receipt with indication of on the second copy of request of surname, name and middle name, position of person which is handed request, its signatures, date;

b) through office (general department) with indication of on the second copy of request of number and registration date in the magazine of entrance correspondence of the taxpayer and with the signature of the official of office (general department) which performed registration.

2.5. In case of refusal the head, the chief accountant or other person authorized for the signature of financial records not later than the next working day after delivery of request presents the taxpayer from provision of required information to the official authorized on conducting check from which the request, the written explanation with reasons for refusal in provision of documents, explanations, references, copies of documents and the other information which is available for the taxpayer is received.

2.6. If the taxpayer refuses the admission to conducting exit check in the presence of legal causes for its carrying out, then officials of customs authority draw up the statement of refusal in the admission to conducting such check. The form of the act of refusal in the admission to conducting exit check is given in appendix 3 to this Procedure.

2.7. The act of refusal in the admission to conducting check is signed by the officials of customs authority authorized on conducting check.

2.8. The statement of refusal in the admission to conducting check is drawn up in duplicate which are distributed thus:

one copy of the act remains in customs authority which officials are authorized on conducting check of the taxpayer;

one copy of the act is provided to the taxpayer by whose officials it is refused the admission to conducting check.

2.9. The act of refusal in the admission to conducting check is handed to the taxpayer in one of such methods:

a) through office (general department) with indication of on the copy of the act of number and registration date in the magazine of entrance correspondence of the taxpayer and with the signature of the official of office (general department) which performed registration;

b) the registered mail with the message on delivery.

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