ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of August 18, 2015 No. 721

About approval of the Procedure for submission of notifications on opening/closing of accounts/e-wallets of taxpayers in banks, other financial institutions, non-bank predostavitel of payment services / issuers of electronic money in monitoring bodies

According to Article 69 of Chapter 6 of the Section II of the Tax code of Ukraine and the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve the Procedure for submission of notifications on opening/closing of accounts/e-wallets of taxpayers in banks, other financial institutions, non-bank predostavitel of payment services / issuers of electronic money in monitoring bodies which is applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of December 26, 2013 No. 853 "About approval of the Procedure for submission of messages on opening/closing of accounts of taxpayers in banks and other financial institutions in monitoring bodies", registered in the Ministry of Justice Ukraine on January 21, 2014 at No. 121/24898.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.) to provide in accordance with the established procedure:

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

promulgation of this order.

4. (Nasirov R. M.) to provide to the public fiscal service of Ukraine:

placement of this order on the official web portal of the Public fiscal service of Ukraine;

reduction within two months of the functioning software in compliance with this order.

5. This order becomes effective in two months from the date of its official publication.

6. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Approved by the Order of the Ministry of Finance of Ukraine of August 18, 2015, No. 721

Procedure for submission of notifications on opening/closing of accounts/e-wallets of taxpayers in banks, other financial institutions, non-bank predostavitel of payment services / issuers of electronic money in monitoring bodies

I. General provisions

1. This Procedure is developed according to the Tax code of Ukraine (further - the Code) for the purpose of determination of the main organization-legal bases of exchange of information about opening/closing of accounts/e-wallets of taxpayers electronically between GNS and banks, other financial institutions, non-bank suppliers of payment services / issuers of electronic money.

Exchange of electronic documents is performed electronically taking into account requirements of the legislation concerning documentation of management activity, the Laws of Ukraine "About electronic documents and electronic document management", "About electronic confidential services", "About information security in information and communication systems" and according to the Procedure for exchange of electronic documents with monitoring bodies approved by the order of the Ministry of Finance of Ukraine of June 6, 2017 No. 557, registered in the Ministry of Justice of Ukraine on August 3, 2017 for No. 959/30827 (further - the Procedure for exchange of electronic documents).

2. This Procedure determines the sequence of actions of banks, other financial institutions, non-bank suppliers of payment services / issuers of electronic money by provision of notifications on opening or closing of accounts/e-wallets (further - the Notification) to taxpayers - legal entities (residents and nonresidents) irrespective of form of business, to separate divisions and representations of legal entities, physical persons - the entrepreneurs and persons performing independent professional activity (further - taxpayers) in monitoring bodies in which taxpayers, and opening or closing of own correspondent accounts with banks, and also form and content of notifications on opening/closing of accounts/e-wallets of taxpayers in banks, other financial institutions, non-bank suppliers of payment services / issuers of electronic money are considered, the list of the bases for refusal of monitoring bodies in capture of accounts/e-wallets on accounting.

3. Action of this Procedure does not extend to depository institutions in case of opening of accounts by them in securities to owners for accounting of the rights to the dematerializovanny securities belonging to these owners according to contracts with issuers of these securities on opening/servicing of accounts in securities of owners. Obligations, stipulated in Article the 69th Chapter 6 of the Section II of the Code, shall be executed by depository institution in case of the address of persons specified in this Article, in day of the conclusion by them service agreements of the account in securities.

4. Banks, other financial institutions, non-bank suppliers of payment services / issuers of electronic money open the corresponding accounts / e-wallets, stipulated by the legislation Ukraine for taxpayers - legal entities (residents and nonresidents) irrespective of form of business, to separate divisions and representations of legal entities for which the law establishes features of their state registration and which do not join in the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming (further - the Unified state register), to the physical persons performing independent professional activity in the presence of the documents issued by monitoring bodies which confirm capture them on accounting in such bodies, or statements from the Unified state register (for persons which registration in monitoring bodies is performed based on the information from the Unified state register provided by the state registrar according to the Law of Ukraine "About state registration of legal entities, physical persons entrepreneurs and public forming"), or information from this register obtained by bank, other financial institution, the non-bank supplier of payment services / the issuer of electronic money according to the law with indication of data on capture on accounting in monitoring bodies as the taxpayer.

5. Banks, other financial institutions, non-bank suppliers of payment services / issuers of electronic money shall send notifications on opening or closing of account/e-wallet of the taxpayer to monitoring body in which the taxpayer, in day of opening/closing of account/e-wallet is considered.

6. In this Procedure the terms below are used in such values:

the responsible person for signing of notifications on opening/closing of accounts/e-wallets - the official or authorized person of bank, other financial institution, the non-bank supplier of payment services / the issuer of electronic money to whom the corresponding head delegates right to sign of electronic notifications on opening/closing of accounts/e-wallets. Information on the qualified certificate of such person goes to monitoring body in the notification on provision of information of rather qualified digital signatures according to requirements of the Procedure for exchange of electronic documents;

the date of receipt by monitoring body of the message: for given in paper form - receipt date in monitoring body in which the taxpayer is considered; for given electronically - time and receipt date from bank, other financial institution, the non-bank supplier of payment services / the issuer of electronic money of the electronic document specified in the receipt on obtaining (the first receipt) on condition of lack of mistake during adoption of this document. If the document filed electronically arrived later 16: The 00th working (operational) day, the working (operational) day following after it is considered date of its obtaining. For the purposes of this Procedure the terms "working day", "worker (operational day)" - each day of the week, except for the output, festive and non-working days established by the legislation;

the information file - one or several same electronic information termination letters (removal from accounting) of the taxpayers created by monitoring body on one bank, other financial institution, the non-bank supplier of payment services / the issuer of electronic money;

the receipt on obtaining (the first receipt) - the electronic notification which is created in format (standard) approved in the procedure established by the legislation, the software of monitoring body and certifies the fact and time of receipt of the electronic document at the time of such obtaining;

the receipt on acceptance to processing (the second receipt) - the electronic notification which is created in format (standard) approved in the procedure established by the legislation, the software of monitoring body and certifies the fact and time of provision by bank, other financial institution, the non-bank supplier of payment services / the issuer of electronic money of the electronic document, on condition of lack of mistake during adoption of this document;

packet of files - the electronic document in the Lempel Ziv Welch (ZIP) format which contains the File answer and the receipt on acceptance to processing of the File of notifications;

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