ORDER OF THE MINISTRY OF SOCIAL POLICY OF UKRAINE AND MINISTRY OF FINANCE OF UKRAINE

of April 20, 2015 No. 431/447

About approval of the Procedure for provision by the State Tax Administration of Ukraine of information from the State register of physical persons - taxpayers about the income of the physical persons who addressed for purpose of housing subsidies

According to Item 50 of the Regulations on procedure for the purpose of housing subsidies approved by the resolution of the Cabinet of Ministers of Ukraine of October 21, 1995 No. 848 (in edition of the resolution of the Cabinet of Ministers of Ukraine of August 14, 2019 No. 807).

1. Approve the Procedure for provision by the State Tax Administration of Ukraine for information from the State register of physical persons - taxpayers about the income of the physical persons who addressed for purpose of housing subsidies which is applied.

2. Determine the parties of exchange of information structural divisions concerning social protection of the population of the district, district state administrations in the city of Kiev, executive bodies city, district in the cities (in case of their creation) councils and the State Tax Administration of Ukraine.

3. To provide to department of the government public assistance of the Ministry of social policy of Ukraine (Muzychenko V. V.) submission of this order on state registration in the Ministry of Justice of Ukraine in accordance with the established procedure.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation of this order on deputy ministers according to distribution of obligations.

Approved by the Order of the Ministry of social policy of Ukraine and the Ministry of Finance of Ukraine of April 20, 2015, No. 431/447

Procedure for provision by the State Tax Administration of Ukraine for information from the State register of physical persons - taxpayers about the income of the physical persons who addressed for purpose of housing subsidies

I. General provisions

1. This Procedure is developed for the purpose of determination of the mechanism of receipt of information from the State register of physical persons taxpayers concerning the income of physical persons, and also group of payers of the single tax to which physical person entrepreneur belongs, chosen simplified taxation system, according to Item 50 of the Regulations on procedure for the purpose of housing subsidies approved by the resolution of the Cabinet of Ministers of Ukraine of October 21, 1995 No. 848 (in edition of the resolution of the Cabinet of Ministers of Ukraine of August 14, 2019 No. 807) (further - the Provision).

2. This Procedure regulates exchange of information between structural divisions concerning social protection of the population of district, district public administrations, executive bodies in the city of Kiev of city, district councils in the cities (further - social security authorities of the population) and the State Tax Administration of Ukraine, the rule of creation and representation by social security authorities of the population of requests for receipt of information of the State register of physical persons - taxpayers (further - GRFL) about the income of the physical persons who addressed for purpose of housing subsidy.

3. During implementation of information exchange between social security authorities of the population and GNS with use of system of electronic interaction of the state electronic information resources the list of data, structure and format of data which are transferred and adopted within information exchange procedures of interaction of information systems are determined and drawn up by the agreements on information exchange prepared according to the Procedure for the organization of electronic information exchange of the state electronic information resources approved by the resolution of the Cabinet of Ministers of Ukraine of May 10, 2018 No. 357.

In case of implementation of information exchange with use of the systems determined by the paragraph the second Item 1 of the Section II of this Procedure format and structure of requests and replies to the requests, forms of registers of requests and replies to the requests, regulations of exchange of information, the requirement to information security, terms of implementation of the software for exchange of information are determined by the relevant joint decisions of Minsotspolitiki and GNS which are drawn up by separate protocols.

II. Regulations of exchange of information between social security authorities of the population and GNS

1. Information exchange between social security authorities of the population and GNS is performed at the central level by means of system of electronic interaction of the state electronic information resources with use of information systems of Minsotspolitiki and GNS.

In case of lack of technical capability of data transmission by system of electronic interaction of the state electronic information resources as it is determined by paragraph one of this Item, information exchange can be performed with use of other information and telecommunication systems on condition of application of means of information protection which compliance is confirmed by the expert opinion by results of state examination according to the Law of Ukraine "About information security in information and telecommunication systems".

2. Social security authorities of the population and GNS provide maintaining online magazines of accounting of requests and replies to the requests.

3. Representation of requests and provision of replies to the requests is carried out with observance of requirements of the legislation on electronic confidential services. 

4. In case of circumstances which make impossible accomplishment of provisions of this Procedure subjects of information exchange shall inform on this each other within two working days from the date of emergence of these circumstances.

III. Procedure for forming of requests and provision of replies to the requests

1. Procedure for forming of request

1. Social security authorities of the population create request and give it to GNS in case of need. The request may contain information concerning one or several physical persons.

2. The request shall contain the following data:

code from the Unified state register of the companies and organizations of Ukraine (further - EGRPOU) social security authority of the population which sends request;

name of social security authority of the population;

registration number and date (number, month, year) of request;

registration numbers of accounting cards of taxpayers of GRFO or series and passport number (for physical persons which have mark in the passport about the right to make any payments on series and passport number);

surname, name, middle name (in the presence) physical person;

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