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The document ceased to be valid since  January 25, 2022 according to Item 3 of the Order of the Ministry of Finance of Ukraine of  December 22, 2021 No. 702

Registered by

Ministry of Justice of Ukraine

April 12, 2013.

No. 607/23139

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 14, 2013 No. 395

About approval of the Procedure for registration of results of documentary checks concerning observance of tax, foreign and other legislation, control of which observance is imposed on bodies of the State Tax Service, taxpayers - physical persons

According to Chapter 8 of the Section II of the Tax code of Ukraine, the Law of Ukraine of July 05, 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" PRIKAZYVAYU:

1. Approve the Procedure for registration of results of documentary checks concerning observance of tax, foreign and other legislation, control of which observance is imposed on bodies of the State Tax Service, taxpayers - physical persons which is applied.

3. (Chmeruk M. O.) and to Department of the taxation of physical persons of the State Tax Administration of Ukraine (Busarev V. V.) in accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine:

submission 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. And vice-chairman of the State Tax Administration of Ukraine Ignatov A. P.

 

Minister Yu. Kolobov

Approved by the Order of the Ministry of Finance of Ukraine of March 14, 2013, No. 395

Procedure for registration of results of documentary checks concerning observance of tax, foreign and other legislation, control of which observance is imposed on bodies of the State Tax Service, taxpayers - physical persons

I. The main terms and requirements concerning registration of documentary checks

1.1. This Procedure is developed according to requirements of the Tax code of Ukraine (further - the Code) for use by officials of bodies of the State Tax Service in case of registration of materials of documentary checks concerning observance of tax, foreign and other legislation, control of which observance is imposed on bodies of the State Tax Service, taxpayers - physical persons.

This Procedure extends to taxpayers - physical persons (residents, nonresidents), including self-employed persons who have receive (transfer) the taxation objects or conduct activities (transactions) which are the taxation object according to the Code or the tax laws and to whom the obligation on tax payment and charges according to the Code is assigned (further - taxpayers).

1.2. Bodies of the State Tax Service have the right to perform documentary (planned or unplanned; exit or not eligible to travel abroad) checks of activities of taxpayers.

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