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Registered by

Ministry of Justice of Ukraine

November 9, 2015

No. 1396/27841

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 21, 2015 No. 912

About approval of form of the act (certificate) of results of check of the taxpayer concerning completeness of charge and tax payment when implementing controlled transaction(s) and Requirements to his (her) creation

According to subitem 39.5.2.17 of subitem 39.5.2 of Item 39.5 of Article 39 of the Section I of the Tax code of Ukraine I order:

1. Approve enclosed:

form of the act (certificate) of results of check of the taxpayer concerning completeness of charge and tax payment when implementing controlled transaction(s);

Requirements to creation of the act (certificate) of results of check of the taxpayer concerning completeness of charge and tax payment when implementing controlled transaction(s).

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of December 24, 2013 No. 843 "About approval of form of the act (certificate) of results of conducting check of the taxpayer concerning completeness of charge and tax payment and charges when implementing controlled transaction(s) and Requirements to his (her) creation", registered in the Ministry of Justice of Ukraine on January 22, 2014 for No. 126/24903.

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

5. 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 October 21, 2015 , No. 912

Act (certificate) of results of check of the taxpayer

See the Act (certificate) of results of check of the taxpayer (35Kb In original language)

 

Approved by the Order of the Ministry of Finance of Ukraine of October 21, 2015 No. 912

Requirements to creation of the act (certificate) of results of check of the taxpayer concerning completeness of charge and tax payment when implementing controlled transaction(s)

I. General provisions

1. These Requirements are developed according to requirements of subitem 39.5.2.17 of subitem 39.5.2 of Item 39.5 of Article 39 of the Section I of the Tax code of Ukraine for application by officials of monitoring bodies in case of registration of results of documentary checks of taxpayers concerning completeness of charge and tax payment when implementing controlled transaction(s) (further - check).

2. In case of establishment during check of violations of regulations of the tax legislation concerning completeness of charge and tax payment when implementing controlled transaction(s) the statement of results of check, and in case of lack of violations - the certificate of results of check is drawn up.

3. The act (certificate) of results of check shall (shall) be is constituted on paper in state language and have end-to-end numbering of pages.

The title page of the act (certificate) of results of check is printed on the number form of monitoring body for creation of acts of documentary checks.

4. In the act (certificate) of results of check corrections of digital indicators, dates and other data are not allowed.

5. In case of need uses in the act (certificate) of results of verification of the reduced names and the commonly accepted abbreviations in case of the first use they are specified completely with simultaneous specifying in brackets of their reducings, abbreviations which will be used further in the text.

6. All cost indicators are reflected in national currency of Ukraine, and the indicators expressed in foreign currency are subject to reflection in the act (certificate) of results of check with simultaneous specifying of their equivalent in national currency on the official rate of hryvnia to the foreign currencies established by the National Bank of Ukraine on date of financial and economic transaction if other is not established by the law.

7. Information containing in the act (certificate) of results of check is not subject to disclosure by officials of monitoring bodies, and also transfer to other bodies, except as specified, stipulated by the legislation.

II. Contents of the act (certificate) of results of check

1. The act (certificate) of results of check consists of four parts: introduction, general provisions, results of check of completeness of charge and tax payment when implementing controlled transaction(s) and conclusions. Informative appendices are applied to the act.

2. The prolog of the act (certificate) of results of check shall contain the following data:

1) the bases for conducting check according to the Tax code of Ukraine;

2) details of the order of monitoring body on conducting check;

3) positions, surnames, names, middle names of officials of monitoring body which performed;

4) the name, code on EGRPOU of the taxpayer which was checked;

5) the name, code EGRPOU / code in country of incorporation, the location of the partner(s) - the parties of controlled transactions;

6) the name of transaction(s), the description of group of uniform transactions according to which it was performed, number(s) and date(s) of relevant agreement(s);

7) the period for which the taxpayer was performed;

8) information on the direction the registered mail with the assurance of receipt or delivery on receipt to the taxpayer of the copy of the order of monitoring body on conducting check;

9) information on acquaintance of the taxpayer with the direction on conducting check or about the direction to the taxpayer of the written notice of date and the venue of check by the registered mail with the assurance of receipt (depending on the venue of check).

3. General provisions of the act (certificate) of results of check shall contain the following data:

1) venue of check;

2) term of conducting check (start date and end date of check);

3) details of the order of monitoring body on check prolongation, information on the direction of the copy to the taxpayer the registered mail with the assurance of receipt or deliveries on receipt, date to which the review period was prolonged (in case of prolongation of check according to subitem 39.5.2.9 of subitem 39.5.2 of Item 39.5 of Article 39 of the Section I of the Tax code of Ukraine);

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