LAW OF UKRAINE

of July 5, 2012 No. 5083-VI

About introduction of amendments to the Tax Code of Ukraine concerning the State Tax Service and in connection with carrying out administrative reform in Ukraine

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) such changes:

1. To add Item 1.1 of Article 1 with the paragraph the second such content:

"This Code determines functions and the legal basis of activities of bodies of the State Tax Service".

2. In Item 14.1 of Article 14:

"The central body of the State Tax Service" shall be replaced with words 1) in subitem 14.1.60 of the word "the central executive body which realizes the state tax policy";

To replace 2) in the subitem 14.1.139 of figure "3" and "5" respectively with figures and the word "3 or 7" and "5 or 10";

In paragraph one of subitem 14.1.216 of the word "the central executive body in oil and gas production industry" shall be replaced with words 3) "the central executive body which provides forming of state policy in oil and gas complex";

4) in subitem 14.1.223 of the word "permission of specially authorized central executive body in the field of the address with waste" shall be replaced with words "permissions of authorized bodies";

"The central executive body in the field of statistics" shall be replaced with words 5) in subitem 14.1.227 of the word "the central executive body which provides forming of state policy in the field of statistics";

The second subitem 14.1.243 of the word "the Cabinet of Ministers of Ukraine" shall be replaced with words 6) in the paragraph "the President of Ukraine".

3. In subitem 17.1.1 of Item 17.1 of Article 17 of the word "bodies of Customs Service" shall be replaced with words "customs authorities".

4. Add with Article 19-1 of such content:

"19-1. Functions of bodies of the State Tax Service

19-1.1. Bodies of the State Tax Service perform such functions:

19-1.1.1. exercise control of timeliness, reliability, completeness of charge and the tax payment and charges established by this Code;

19-1.1.2. exercise control of timeliness of submission of the reporting (the tax declarations, calculations and other documents connected with calculation of taxes and fees) provided by the law, and also check reliability of these documents concerning correctness of determination of the taxation objects and calculation of taxes and fees;

19-1.1.3. exercise control of the terms of implementation of payments in foreign currency established by the law, of observance of procedure for carrying out cash calculations for goods (services), carrying out settlement transactions, and also of availability of licenses for carrying out types of economic activity which are subject to licensing according to the law, availability of trade patents;

19-1.1.4. exercise control of observance by executive committees of village and settlement councils of procedure for acceptance and accounting of taxes and fees from taxpayers, timeliness and completeness of transfer of these amounts of the budget;

19-1.1.5. exercise control of legitimacy of budget compensation of the value added tax;

19-1.1.6. register and record taxpayers, accounting of the taxation objects and objects connected with the taxation carry out differentiation of taxpayers;

19-1.1.7. create and keep the State register of physical litsplatelshchik of taxes, the Single databank about payers nalogovyuridichesky persons and other registers which maintaining is assigned by the legislation to bodies of the State Tax Service;

19-1.1.8. provide accounting of taxes and fees, control of which collection is imposed on bodies of the State Tax Service, and creation of the reporting concerning condition of calculations of payers with the budget;

19-1.1.9. perform licensing of activities of subjects of managing for production of alcohol, alcoholic beverages and tobacco products, wholesale trade by alcohol, wholesale and retail trade by alcoholic beverages and tobacco products;

19-1.1.10. exercise control of production and the address of alcohol, alcoholic beverages and tobacco products and provide cross-industry coordination in this sphere;

19-1.1.11. exercise control in the field of production, addresses and realization of excise goods;

19-1.1.12. exercise control of target use of excise goods (products) which are not subject to the taxation or are exempted from the taxation, or are assessed with tax on zero rate of the excise tax;

19-1.1.13. adopt declarations on the maximum retail prices on the excise goods (products) established by the producer or the importer and generalize data of such declarations for the organization of work and control of completeness of calculation and payment of the excise tax;

19-1.1.14. carry out works on prevention and fight against illegal production and the address of alcohol, alcoholic beverages and tobacco products;

19-1.1.15. exercise control of repayment of tax debt on taxes and fees of taxpayers, including that which property is in tax pledge;

19-1.1.16. exercise control of identification, accounting, storage, assessment, the order property in abeyance and property which carries over the state;

19-1.1.17. exercise control of ensuring debt collection of subjects of managing on the loans attracted by the state or under the state guarantees, to loans;

19-1.1.18. exercise control of delay, payment by installments and restructuring of monetary commitments and/or tax debt, and also write-off of bad tax debt;

19-1.1.19. will organize work and exercise control of application of seizure of property of the taxpayer which has tax debt, and/or stop of account transactions on its bank accounts;

19-1.1.20. will organize the work connected with the order of brands of the excise tax, their storage, sale, sampling for the purpose of conducting examination concerning their authenticity and control of availability of these brands on bottles (packagings) with alcoholic beverages and on packs (packagings) of tobacco products during their transportation, storage and realization;

19-1.1.21. exercise control of observance by subjects of managing who carry out retail trade by tobacco products, the maximum retail prices on tobacco products established by producers or importers of such products;

19-1.1.22. will organize work on control of observance by subjects of managing who carry out wholesale or retail trade by alcoholic beverages, the established minimum wholesale and vacation pay or retail prices on such drinks;

19-1.1.23. develop forms of the tax calculations, reports, declarations and other documents connected with calculation of taxes and fees;

19-1.1.24. develop offers to drafts of international treaties on the tax matters and provide their accomplishment;

19-1.1.25. predict, analyze receipt of taxes and fees, sources of tax revenues, study influence of macroeconomic indicators and the tax legislation on receipt of taxes and fees, develop offers concerning their increase and reduction of losses of the budget;

19-1.1.26. will organize information and analytical ensuring processes of administration and their automation;

19-1.1.27. provide tax consultations according to regulations of this Code;

19-1.1.28. provide informing the public on realization of state policy in the respective sphere;

19-1.1.29. provide directory services to taxpayers on the tax matters and other legislation, control of which observance is imposed on bodies of the State Tax Service;

19-1.1.30. give to the central executive body which provides forming of the state financial policy, and to the central executive body which realizes state policy in the field of treasurer servicing of budgetary funds, the corresponding reports and information on receipt of taxes and fees;

19-1.1.31. exercise control and provide assistance in collection of tax debt in the international legal relationship on requests of competent authorities of foreign states;

19-1.1.32. provide to other state bodies information access from databases of the central executive body which realizes the state tax policy, according to the law and exchange of tax information with competent authorities of foreign states according to international treaties which consent to be bound it is provided by the Verkhovna Rada of Ukraine;

19-1.1.33. provide determination in the sums determined by this Code cases tax and monetary commitments of taxpayers, application and timely collection of the amounts of penal (financial) sanctions (penalties) provided by this Code and the laws of Ukraine for violation of tax, foreign and other legislation, control of which observance is imposed on bodies of the State Tax Service;

19-1.1.34. take measures concerning identification, the analysis and check of financial transactions which can be connected with legalization (washing) of income gained in the criminal way, or terrorism financing concerning compliance to the legislation;

19-1.1.35. exercise internal control and audit of condition of compliance with law, accomplishment of job (office) responsibilities in bodies of the State Tax Service, at the companies, in organizations, the organizations belonging to the sphere of management of the central executive body which realizes the state tax policy;

19-1.1.36. provide task performance and the powers assigned to tax police;

19-1.1.37. generalize practice of application of the legislation on the tax matters, develop offers concerning enhancement of legal acts, acts of the President of Ukraine, the Cabinet of Ministers of Ukraine, regulatory legal acts of the ministries and in accordance with the established procedure give them to the central executive body which provides forming of the state financial policy;

19-1.1.38. perform other functions determined by the laws of Ukraine".

5. In Article 20:

1) in Item 20.1:

in subitem 20.1.29 of the word "the document confirming state registration of legal entities and physical litspredprinimatel according to the law" to exclude;

in subitem 20.1.30 of the word of "law-enforcement bodies", "departments of state registration of acts of civil status" to replace respectively with words "bodies which perform registration of physical persons", "bodies of state registration of acts of civil status";

in subitem 20.1.31 of the word of "Ukraine approved with State Tax Administration" shall be replaced with words "established by the central executive body which provides forming of the state financial policy";

The word to "chairmen" to replace 2) in Item 20.2 with the word to "heads", and to "chiefs" to exclude the word.

6. In Item 39.16 of Article 39 of the word "central body of the State Tax Service" in all cases shall be replaced with words "the central executive body which provides realization of the state tax policy" in the corresponding case.

7. In Item 41.3 of Article 41 of the word "the joint decision of the central body of the State Tax Service and specially authorized central executive body in industry of customs affairs" shall be replaced with words "the central executive body which provides forming of the state financial policy".

8. In Item 43.5 of Article 43:

in the paragraph the second "The State Treasury of Ukraine" shall be replaced with words words "the central executive body which provides forming of the state financial policy";

word in paragraph three to "The State Treasury of Ukraine" shall be replaced with words "body which performs treasurer servicing of budgetary funds".

9. In the paragraph the second Item 44.7 of Article 44 to replace the word of "three" with the word of "five".

10. In Article 46:

In paragraph one of Item 46.4 of the word "the central monitoring body" shall be replaced with words 1) "the central executive body which provides forming of the state financial policy";

In paragraph one of Item 46.5 of the word "the central body of the State Tax Service in coordination with the Ministry of Finance of Ukraine" shall be replaced with words 2) "the central executive body which provides forming of the state financial policy";

3) in paragraph three of Item 46.6 of the word "the central body of the State Tax Service shall perform the actions connected with promulgation and application of such changes" shall be replaced with words "the central executive body which provides forming of the state financial policy, shall perform the actions connected with promulgation of such changes, and the central executive body which realizes the state tax policy, - the actions connected using such changes".

11. In Item 49.17 of Article 49:

In paragraph one of the word "responsible for processes of informatization in Ukraine" shall be replaced with words 1) "which realizes state policy in the field of informatization, forming and uses of national electronic information resource";

In paragraph three of the word "Ministries of Finance of Ukraine" shall be replaced with words 2) "the central executive body which realizes the state financial policy".

12. In Item 52.4 of Article 52, Items 220. 4, 220.6-220.10 Articles 220 of the word "the central body of the State Tax Service or specially authorized central executive body in industry of customs affairs" in all cases shall be replaced with words "the central executive body which realizes the state tax policy, or the central executive body which realizes state policy in the field of customs affairs" in the corresponding case.

13. In Item 52.6 of Article 52 of the word "Central Body of Monitoring Body" shall be replaced with words "The central executive body which realizes the state tax policy, or the central executive body which realizes state policy in the field of customs affairs".

14. To state Item 55.2 of Article 55 in such edition:

"55.2. Monitoring bodies of the highest level are:

the central executive body which realizes the state tax policy, - for bodies of the State Tax Service which submit to it;

bodies of the State Tax Service in the Autonomous Republic of Crimea, the cities of Kiev and Sevastopol, areas, districts (on two and more regions) - for the state tax authorities which submit to them;

the central executive body which realizes state policy in the field of customs affairs, - for other customs authorities".

15. In Article 56:

Paragraphs two and third Item 56.3 to state 1) in such edition:

"Claims to decisions of the state tax authorities are submitted to the State Tax Services in the Autonomous Republic of Crimea, the cities of Kiev and Sevastopol, areas, districts (about two and more regions).

Claims to decisions of the State Tax Services in the Autonomous Republic of Crimea, the cities of Kiev and Sevastopol, areas, districts (on two and more regions) move to the central executive body which realizes the state tax policy";

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