ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 3, 2013 No. 143

About approval of the Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making of the Ministry of the income by territorial authority and charges of Ukraine about conducting such check

According to subitem 75.1.2 of Item 75.1 of Article 75 of Chapter 8 of the Section ІІ the Tax code of Ukraine and the subitem 2 of item 4 of the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of March 18, 2013 No. 141, for the purpose of providing single procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and adoption of the relevant decision by territorial authority of the Ministry of the income and charges of Ukraine by PRIKAZYVAYU:

1. Approve the Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making of the Ministry of the income by territorial authority and charges of Ukraine about conducting such check which is applied.

2. (Krukhmalev S. B.) to provide to department of tax and customs audit of the Ministry of the income and charges of Ukraine:

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

promulgation of this order.

3. This order becomes effective since January 1, 2014.

4. I reserve control over the implementation of the order.

Approved by the Order of the Ministry of the income and charges of Ukraine of June 3, 2013, No. 143

Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making of the Ministry of the income by territorial authority and charges of Ukraine about conducting such check

І. General provisions

1.1. This Procedure is developed according to subitem 75.1.2 of Item 75.1 of Article 75 of Chapter 8 of the Section ІІ and Item 16 of subsection 10 of the Section XX of the Tax code of Ukraine (further - the Code).

1.2. Documentary unscheduled electronic inspections not eligible to travel abroad (further - electronic checks) taxpayers who apply simplified taxation system of accounting and the reporting, are carried out since January 01, 2014; subjects of managing of micro, small and medium business - since January 01, 2015; other taxpayers - since January 01, 2016.

1.3. Subject of documentary check is timeliness, reliability, completeness of charge and payment of the corresponding taxes and fees provided by the Code, and also observance of foreign and other exchange legislation, control of which observance is imposed on monitoring bodies.

ІІ. Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad

2.1. Electronic inspection is carried out based on the statement of the taxpayer with the insignificant risk degree established according to Item 77.2 of Article 77 of Chapter 8 of the Section ІІ the Code about conducting electronic check (further - the Statement) which moves in the form provided by appendix 1 to this Procedure.

2.2. The taxpayer in the Statement, except general accounting data, information without fail is specified about:

1) tax periods of economic activity which are subject to electronic check;

2) to system of the taxation which is applied by the taxpayer;

3) the list of taxes which will be checked during conducting electronic check (the single tax, the income tax of the companies, the value added tax, income tax, other taxes if technically possible their checks by body of the State Tax Service (further - territorial authority Mindokhodov of Ukraine);

4) conducting in electronic form financial accounting according to the Instruction about application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations approved by the order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291, of Ukraine registered in the Ministry of Justice on December 21, 1999 for No. 893/4186;

5) maintaining in electronic form source documents which confirm legitimacy of financial accounting;

Provision by the taxpayer together with the Statement to territorial authority Mindokhodov of Ukraine electronically with observance of condition concerning registration of the digital signature of advance holders of documents who according to the Code are connected with calculation and tax payment and charges (if such documents are created by the taxpayer electronically and are stored 6) on machine data carriers), in the format established according to Item 85.2 of Article 85 of Chapter 8 of the Section ІІ the Code;

7) method of provision of documents for electronic check (by means of the channel which transfers the electronic reporting, or the electronic medium of information).

2.3. The application is submitted by the head or the authorized representative of the taxpayer (with presentation of the document, stipulated in Item 19.2 Articles 19 of the Section I of the Code) to territorial authority Mindokhodov of Ukraine in which he stays on tax accounting, not later than in 10 calendar days prior to the expected beginning of conducting electronic check.

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