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LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of September 11, 2013 No. 4375/D/99-99-18-06-05-14

About consideration of the address

The ministry of the income and charges of Ukraine considered your address <...> about provision of information concerning physical person <...> also reports.

According to part two of article 19 of the Constitution of Ukraine public authorities and local government bodies, their officials shall act only on the basis, within powers and method, provided by the Constitution and the laws of Ukraine.

According to Art. 16 of the Law of Ukraine "About information" tax information - set of data and data, the tasks and functions assigned to the monitoring bodies created or received by subjects of information relations in the course of the current activities and necessary for realization according to the procedure, established by the Tax code of Ukraine (further - the Code).

The legal regime of tax information is determined by the Code and other laws.

By article 70 of the Code it is determined that the central executive body which provides forming and realizes the state tax and customs policy creates and keeps the State register of physical persons - taxpayers (further - the State register).

According to subitem 70.15.2 of item 70.15 of Art. 70 of the Code of the data from the State register are information with limited access.

By Item 63.12 of Art. 63 of the Code it is determined that information which gathers, used and created by bodies of the income and charges in connection with the taxpayer registration is introduced in information databases and is used taking into account the restrictions provided for tax information with limited access.

According to item 17.1.9 of Art. 17 of the Code the taxpayer has the right to nondisclosure by monitoring body (officials) of information about such payer without its written consent and data constituting confidential information, the state, trade or bank secrecy.

Also by subitem 21.1.6 of item 21.1 of Art. 21 of the Code it is determined that officials of monitoring bodies not allow disclosure of information with limited access which turns out, used, stored in case of realization of the functions assigned to monitoring bodies.

According to article 11 of the Law of Ukraine "About information" and article 14 of the Law of Ukraine "About personal data protection" collection, storage, use and distribution of confidential information on person without its consent is not allowed.

Considering the above, provision of information is possible on condition of observance of the procedure established by the current legislation of Ukraine.

Also we note that for the purpose of enhancement of information exchange between courts of law and monitoring bodies the Procedure for provision to courts of law of information on registration numbers of accounting cards of taxpayers of debtors and claimants approved by the joint order of Public judicial administration of Ukraine and the State Tax Administration of Ukraine of 26.02.2013 No. 30/44 is developed (further - the Procedure).

According to requirements of the Procedure monitoring bodies provide on requests of courts of law information on registration numbers of accounting cards of taxpayers of debtors and claimants based on the judgments which took legal effect for entering of these data into the executive document issued according to requirements of the procedural legislation.

 

Deputy minister     

A.P.Ignatov


 

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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