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Registered by

Ministry of Justice of Ukraine

October 26, 2015

No. 1300/27745

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of August 20, 2015 No. 727

About approval of the Procedure for registration of results of documentary checks of compliance with law of Ukraine on questions, tax, foreign and other legislation taxpayers

(as amended on 22-12-2021)

According to articles 77-79, 81-86 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, for the purpose of providing single procedure for fixation of results of documentary checks of taxpayers I order:

1. Approve the Procedure for registration of results of documentary checks of compliance with law of Ukraine on questions, tax, foreign and other legislation as taxpayers which is applied.

2. Recognize invalid:

the order of the Ministry of Finance of Ukraine of March 21, 2012 No. 377 "About approval of the Procedure for registration of results of conducting checks by customs authorities", No. 622/20935 registered in the Ministry of Justice of Ukraine on April 25, 2012;

the order of State Tax Administration of Ukraine of December 22, 2010 No. 984 "About approval of the Procedure for registration of results of documentary checks concerning observance of tax, foreign and other legislation", registered in the Ministry of Justice of Ukraine on January 12, 2011 on No. 34/18772.

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.

5. This order becomes effective 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.

Acting minister

I. Umansky

 

Approved by the Order of the Ministry of Finance of Ukraine of August 20, 2015, No. 727

Procedure for registration of results of documentary checks of compliance with law of Ukraine concerning tax, foreign and other legislation taxpayers

I. General provisions

1. This Procedure is developed according to requirements of the Tax code of Ukraine (further - the Tax code) for application by officials of monitoring bodies in case of registration of results of documentary checks of taxpayers (in understanding of article 15 of the Tax Code) (further - taxpayers) observance of the tax, foreign exchange legislation, the legislation on collection and accounting of single fee on obligatory national social insurance (further - the legislation on single fee) and other legislation, control of which observance is imposed on monitoring bodies.

Action of this Procedure does not extend to registration of results of checks concerning respect of the principle of «outstretched arm» by the taxpayer.

Registration of results of documentary exit unscheduled electronic inspections on the statement of the taxpayer, their signing and realization are performed taking into account the features determined by the Tax code.

2. Terms in this Procedure are used in such values:

the act of documentary check - the document which confirms the fact of conducting documentary check and reflects its results;

the reference of documentary check - the document which confirms the fact of conducting documentary check and reflects its results and is the carrier of evidential information on not establishment of the facts of violations of requirements of tax, foreign and other legislation, control of which observance is imposed on monitoring bodies.

Materials of check are:

the act (reference) of documentary check with informative appendices which are its integral part;

the objections provided by the taxpayer to the act (reference) of documentary check (in case of their availability for the period of consideration);

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