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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of May 21, 2014 No. 236

About the Public fiscal service of Ukraine

(as amended on 25-09-2019)

Cabinet of Ministers of Ukraine decides:

1. Approve Regulations on the Public fiscal service of Ukraine which are applied.

2. Determine that before adoption of legal and other regulatory legal acts:

ensuring activities of the Public fiscal service in 2014 will be performed in the expense limits provided by the Ministry of the income and charges;

for officials of bodies of the public fiscal service and faces of the private and the commanding structure of tax police which pass to service into the Public fiscal service and its territorial authorities members of their families payment terms of work and material security, privilege and other social guarantees (including medical attendance, sanatorium and provision of pensions) established according to the legislation for officials of bodies of the income and charges and faces of the private and the commanding structure of tax police and members of their families remain.

Prime Minister of Ukraine

A. P. Yatsenyuk

Approved by the Resolution of the Cabinet of Ministers of Ukraine of May 21, 2014 No. 236

Regulations on the Public fiscal service of Ukraine

1. The public fiscal service of Ukraine (GFS) is the central executive body which activities go and coordinated by the Cabinet of Ministers of Ukraine through the Minister of Finance and realizing the state tax policy, state policy in the sphere of the public customs affairs, state policy on administration of single fee on obligatory national social insurance (further - single fee), state policy in the sphere of fight against offenses in case of application of the tax, customs legislation, and also legislation concerning payment of single fee.

2. GFS in the activities is guided by the Constitution and the laws of Ukraine, presidential decrees of Ukraine and resolutions of the Verkhovna Rada of Ukraine adopted according to the Constitution and the laws of Ukraine, acts of the Cabinet of Ministers of Ukraine, other acts of the legislation.

3. The main objectives of GFS are:

1) realization of the state tax policy and policy in the sphere state customs affairs, state policy in the sphere of fight against offenses in case of application of the tax, customs legislation, implementation within the powers provided by the law, control of receipt in budgets and the state trust funds of taxes and fees, customs and other payments, state policy in the sphere of control of production and turnover of alcohol, alcoholic beverages and tobacco products, state policy on administration of single fee, and also fight against offenses in case of application of the legislation concerning payment of single fee, state policy in the sphere of control of timeliness of implementation of payments in foreign currency in the time established by the law, observance of procedure for carrying out cash calculations for goods (services) and also behind availability of licenses for implementation of types of economic activity, subject to licensing according to the law, trade patents;

2) submitting for examination of the Minister of Finance of offers on ensuring forming:

state tax policy;

state policy in the sphere of the public customs affairs;

state policy in the sphere of fight against offenses in case of application of the tax, customs legislation, control of receipt in budgets and the state trust funds of taxes and fees, customs and other payments;

state policy in the sphere of control of production and turnover of alcohol, alcoholic beverages and tobacco products;

state policy on administration of single fee, and also fight against offenses in case of application of the legislation concerning payment of single fee;

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