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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of May 31, 2012 No. 476

About approval of the Procedure for representation by bodies of state registration of the rights to real estate and bodies which perform registration of the place of residence of physical persons, the data necessary for calculation of the non-personal tax, different from the parcel of land

(as amended on 29-03-2017)

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 by bodies of state registration of the rights to real estate and bodies which perform registration of the place of residence of physical persons, 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.

Prime Minister of Ukraine

N. Azarov

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

Procedure for representation by bodies of state registration of the rights to real estate and bodies which perform registration of the place of residence of physical persons, the data necessary for calculation of the non-personal tax, different from the parcel of land

1. This Procedure determines the mechanism of representation by bodies of state registration of the rights to real estate and bodies which perform registration of the place of residence of physical persons, to monitoring bodies of the data necessary for calculation of the non-personal tax, different from the parcel of land (further - data).

2. Subjects of submission of data are the Ministry of Justice, territorial authorities and divisions of GMS.

3. The Ministry of Justice, territorial authorities and divisions of GMS give till April 15, 2013, and further - quarterly within 15 days after the termination of tax (reporting) quarter to monitoring bodies of the data condition on the first day of the respective quarter.

4. The Ministry of Justice submits to GFS information 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, name and middle name of physical person, registration number of accounting card of the taxpayer or series and passport number (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), the name of the legal entity and his tax number, the address and type of real estate, its registration number, total and living space of real estate, type of joint property (in case such property belongs on the right of joint property), the size of share in the right of joint property (in case, when such property belongs on the right of joint partial property), the bases of emergence of the property right and date of state registration of the property right to real estate.

Transfer of the specified information is performed at the central level between Ministry of Justice and GFS electronically telecommunication channels.

Formats of information files, regulations of information transfer, form of registers of the transferred and received information files are determined by joint acts of Ministry of Justice and Ministry of Finance.

5. Territorial authorities and divisions of GMS submit to the relevant monitoring bodies information on physical persons whose place of residence is registered (it is removed from registration) in the respective settlement, with indication of surname, name, middle name, birth date and birth place, the place of residence (the country, the region, the area, the settlement, the street, house number (cases) and apartments (before registration), series and passport numbers, the certificate of birth or other identity document, the name of the body which issued the document, and dates of issue after input of electronic accounting of registration of the place of residence of physical persons.

Information transfer about physical persons is performed at the level of territorial authorities and divisions of GMS and monitoring bodies electronically.

Formats of information files, regulations of information transfer, form of registers of the transferred and received information files are determined by joint acts of the Ministry of Internal Affairs and Ministry of Finance.

Before input of electronic accounting of registration of the place of residence of physical persons territorial authorities and divisions of GMS submit information to monitoring bodies by their written request.

6. Data which move to monitoring bodies are introduced in the information database and used taking into account the restrictions provided for tax information with limited access.

7. Submission of data is performed on free basis.

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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