RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of May 31, 2012 No. 476

About approval of the Procedure for submission of the data necessary for calculation of the non-personal tax, other than the parcel of land

According to subitem 266.7.4 of Item 266.7 of article 266 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for representation, the data necessary for calculation of the non-personal tax, different from the parcel of land which is applied.

2. This resolution becomes effective since July 1, 2012.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of May 31, 2012 , No. 476

Procedure for submission of the data necessary for calculation of the non-personal tax, other than the parcel of land

1. This Procedure determines the mechanism of submission of the data necessary for calculation of the non-personal tax, other than the parcel of land (further - sheets).

2. Subject of submission of data is the Ministry of Justice.

3. The Ministry of Justice gives within 15 days after the termination of tax (reporting) quarter of GNS of the data as of the first day of the respective quarter.

4. The Ministry of Justice gives GNS of the data on objects of the residential and/or non-residential real estate, including their shares which are in property of physical persons and legal entities, including nonresidents (further - real estate), with indication of surname, own name and middle name (in the presence) of physical person, registration number of accounting card of the taxpayer or series (in the presence) and passport numbers (for physical persons which because of religious beliefs refused adoption of registration number of accounting card of the taxpayer and reported about it to the relevant monitoring body and have mark in the passport), names of the legal entity and his tax number, the address and type of real estate, its registration number and code of administrative and territorial unit, total and living space of real estate, type of common property (in case such property belongs on the right of common property), the size of share in the right of common property (in case such property belongs on the right of common ownership), the basis of emergence of the property right and date of state registration of the property right to real estate.

Transfer by Ministry of Justice to GNS of the specified data is performed by electronic information exchange between information resources of Ministry of Justice and GNS with use of electronic communication networks.

5. The data which arrived in GNS are introduced in databases of information systems GNS, processed and used taking into account requirements of the Laws of Ukraine "About personal data protection", "About information security in information and communication systems", provided for information with limited access.

6. Submission of data is performed on a grant basis.

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