ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 24, 2013 No. 37

About approval of the Regulations on the Register of non-profitable organizations and the organizations

According to provisions of Item 157.12 of Article 157 of the Section ІІІ 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 April 8, 2011 No. 446, I ORDER:

1. Approve Regulations on the Register of non-profitable organizations and the organizations (further - the Provision) which are 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 the taxation of legal entities of the State Tax Administration of Ukraine (Pavelko L. G.) to provide in accordance with the established procedure:

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

promulgation of this order.

4. This order becomes effective 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.

Approved by the Order of the Ministry of Finance of Ukraine of January 24, 2013 No. 37

Regulations on the Register of non-profitable organizations and organizations

I. General provisions

1. This Provision is developed according to Article 157 of the Section III of the Tax code of Ukraine (further - the Code).

2. The register of non-profitable organizations and organizations (further - the Register) is the automated system of collection, accumulating and data processing about the non-profitable companies, organizations and the organizations, and their separate divisions (further - non-profitable organizations and the organizations) determined by subitem 14.1.121 of Item 14.1 of Article 14 of the Section I to the Code which income according to Article 157 of the Section III of the Code is exempted from the tax discharge on profit.

3. The register is kept according to Item 157.12 of Article 157 of the Section III of the Code for the purpose of providing:

the single principles of identification of non-profitable organizations and the organizations, and also their accounting in bodies of the State Tax Service (further - bodies of GNS);

the central executive body realizing the state tax policy (further - the central body of GNS), information from the Register for control of use by non-profitable organizations and the organizations of means which are exempted from the taxation according to provisions of Article 157 of the Section III of the Code;

organizations of continuous and sampling analysis;

interactions on the single methodological principles with databases of the National Bank of Ukraine, Ministry of Finance of Ukraine, the Ministry of Economic Development and Trade of Ukraine, the State Customs Service of Ukraine, Public service of statistics of Ukraine, Fund of state-owned property of Ukraine, other central executive bodies;

provisions of the data containing in the Register, to other state bodies according to the legislation.

4. Creation and maintaining the Register are performed by the central body of GNS.

5. In case of inclusion of non-profitable organization and organization in base of the Register to it by code from the Unified state register of the companies and organizations of Ukraine (further - EGRPOU) appropriates sign of unprofitability of organization or organization which numbering of organizations and organizations for separate groups according to Item 157.1 of Article 157 of the Section III of the Code is.

In case of determination of structure of sign of non-profitable organizations and organizations it is necessary to be guided by the following regulatory legal acts: The constitution of Ukraine, the Budget code of Ukraine, the Tax code of Ukraine, the laws of Ukraine regulating activities of the relevant non-profitable organization and organization, and so forth.

Assignment to organizations and the organizations of sign of unprofitability the state tax authorities in areas, the cities (except the cities of Kiev and Sevastopol), areas in the cities perform, the interdistrict, joint and specialized state tax authorities (daleeterritorialny bodies of GNS of the lowest level) according to such structure of sign:

5.1. Public authorities of Ukraine, local government bodies and organizations created by them or the organizations which contain at the expense of means of the relevant budgets (the subitem "an" of Item 157.1 of Article 157 of the Section III of the Code):

(0001) - public authorities of Ukraine;

(0002) - the organizations, the organizations created by public authorities of Ukraine which contain at the expense of means of the relevant budgets;

(0003) - local government bodies;

(0004) - the organizations, the organizations created by local government bodies which contain at the expense of means of the relevant budgets.

According to Item 157.10 of Article 157 of the Section III of the Code the income of the non-profitable organizations determined in the subitem "an" of Item 157.1 of this Article including the income of institutions and organizations of education, science, culture, health care, and also archival organizations and rehabilitation organizations for the disabled people and handicapped children having the corresponding license who contain for the budget account is enlisted in structure of estimates (into the special account) for content of such non-profitable organizations and used only on financing of expenses of such estimate (including financing of economic activity according to their charters) calculated and approved according to the procedure, established by the Cabinet of Ministers of Ukraine.

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