ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 7, 2016 No. 422

About approval of the Procedure for maintaining the Public fiscal service of Ukraine of operational accounting of taxes and fees by bodies, customs and other payments in budgets, single fee on obligatory national social insurance

According to requirements of the Tax code of Ukraine, for the purpose of implementation of subitem 19-1.1.10 of Item 19-1.1 of article 19-1 of the Tax Code of Ukraine, the subitem 5 of item 4 of 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, and for the purpose of enhancement of operational accounting of taxes, charges, customs payments in the budget and single fee on obligatory national social insurance I order:

1. Approve the Procedure for maintaining the Public fiscal service of Ukraine of operational accounting of taxes and fees by bodies, customs and other payments in the budget, single fee on obligatory national social insurance (further - the Procedure) which is applied.

2. Recognize invalid:

the order of the Ministry of the income and charges of Ukraine of December 5, 2013 No. 765 "About approval of the Procedure for maintaining by bodies of the Ministry of the income and charges of Ukraine of operational accounting of taxes, charges, customs payments, single fee on obligatory national social insurance, other payments paid in case of customs clearance of goods", registered in the Ministry of Justice of Ukraine on February 4, 2014 at No. 217/24994;

the order of State Tax Administration of Ukraine of December 17, 2010 No. 953 "About approval of the Instruction about procedure for charge and repayment of penalty fee on the payments controlled by bodies of the State Tax Service", registered in the Ministry of Justice of Ukraine on December 27, 2010 on No. 1350/18645.

3. To management of the organization of exchange and information analysis of the Ministry of Finance of Ukraine (Linetsky I. L.) provide in accordance with the established procedure:

submission of this order to the Ministry of Justice of Ukraine on state registration;

promulgation of this order.

4. To the public fiscal service of Ukraine (Nasirov R. M.) in the procedure established by the legislation:

in a month after promulgation of the order to develop the actions plan on implementation of provisions of the Procedure;

make explanations on application of the Procedure approved by this order.

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.

Approved by the Order of the Ministry of Finance of Ukraine of April 7, 2016, No. 422

Procedure for maintaining the Public fiscal service of Ukraine of operational accounting of taxes and fees by bodies, customs and other payments in budgets, single fee on obligatory national social insurance

Section I. General provisions

1. This Procedure determines the organization of activities for maintaining the Public fiscal service of Ukraine of operational accounting of taxes and fees by bodies, customs and other payments in budgets, single fee on obligatory national social insurance (further - single fee).

2. Terms in this Procedure are used in the following values:

basic record - the primary record in information system;

reliability of indicators of information system - compliance of information which is stored in information system, to indicators of source documents;

reporting indicators - the generalized indicators which characterize results of conducting operational accounting and are reflected in the reporting of GFS and its territorial authorities;

the reporting of GFS and its territorial authorities - set of reports and summary information which discloses results of activities of fiscal service according to the tasks assigned to it which are periodically constituted by GFS and its territorial authorities;

the integrated card of the payer (further - IKP) - form of operational accounting of taxes, charges, customs payments in budgets and single fee which is conducted on each payment type and includes the list of indicators of subsystems of information system of bodies of GFS characterizing condition of calculations of the payer with budgets and the trust funds;

information system of bodies of GFS - the integrated structure consisting of one or bigger number of processes, components hardware and the software, means and the personnel providing possibility of satisfaction of the established requirement or criterion function;

correctness of data of information system - compliance of information which is stored in information system, to the established algorithms (rules) of its comparability and logical and arithmetic control;

accounting transaction - action in IKP which leads to changes of accounting ratios;

accounting ratios - indicators which are integrated in the course of conducting operational accounting;

operational accounting - process of reflection, systematization and generalization of primary indicators through their transformation to accounting ratios to IKP;

source documents - the documents constituted by taxpayers and charges, customs and other payments in budgets, single fee and/or bodies of GFS, other authorities according to the current legislation (the tax declarations, customs declarations, sheets of adjustment specifying calculations, tax notifications decisions, decisions of monitoring body, the requirement about debt repayment (shortage) for single fee, judgments, decisions on payment by installments (delay) of monetary commitments (tax debt), information of bodies of the Public treasurer service of Ukraine on receipt of taxes and fees, customs and other payments in budgets and single fee, etc.);

primary indicators - indicators which contain in source documents and are determining for the characteristic of processes of administration of taxes and fees, customs and other payments in budgets and single fee;

misstatement (change) of indicators - the incomplete and/or untimely reflection in the corresponding registers of information system allowed as as a result of intentional actions of employees of bodies of GFS, and owing to emergence of arithmetic and technical mistakes;

settlement transactions - complex of transactions of the automated process of conducting operational accounting which influence reliability of accounting and reporting ratios about condition of calculations of payers with budgets and the trust funds.

Other terms in this Procedure are used in the values given in Tax and Customs codes of Ukraine, the Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance", "About state registration of legal entities, physical persons entrepreneurs and public forming".

3. Operational accounting of taxes and fees, customs and other payments in the budget, single fee is performed by bodies of GFS in information system of bodies of GFS.

4. In information system of bodies of GFS of primary indicators employees of structural divisions of bodies of GFS in the areas of work are responsible for reliability of reflection.

5. Control of reliability of primary indicators on taxes and fees, customs and other payments in budgets and single contribution is performed by heads of structural divisions of bodies of GFS in the areas of work.

General control of reliability of reflection in IKP of accounting ratios is provided with the division performing accounting of payments and other receipts.

Actions of employees of bodies of GFS in case of reflection in information system of bodies of GFS of primary indicators are fixed with indication of user ID, date and time of action.

In case of detection of incorrect basic records by structural divisions in the areas of work the adjusting document with the exclusive reference for the source document which indicators improve prepares. Adjustment of the bodies of GFS this in information system is performed by the divisions responsible for introduction of such these source documents for current date.

In case of need adjustments of accounting ratios of IKP in the manual mode such adjustment is performed according to the decision of the head (deputy manager) of body of GFS, the prepared relevant structural division in the area of work.

In case of establishment that misstatement (change) of indicators is allowed as a result of intentional actions of employees of bodies of GFS, such workers are made responsible in the procedure established by the legislation.

6. According to operational accounting of taxes and fees, customs and other payments in budgets, single fee by GFS and its territorial authorities create the reporting on charge and receipt of taxes, charges, single fee, receipt of customs and other payments in budgets, tax debt, shortage on payment of single fee, compensation of the value added tax, results of kontrolnoproverochny work, payment by installments (delay) of monetary commitments (tax debt), excessively paid taxes, charges, single fee and so forth.

Section II. The integrated card of the payer

1. Procedure for maintaining the integrated payer's card

1. For the purpose of accounting of the accrued and paid amounts of taxes, charges, customs and other payments in budgets, single fee by bodies of GFS IKP on each payer and each payment type who shall be paid by such payers open.

IKP contains information on accounting transactions and the accounting ratios characterizing condition of calculations of the taxpayer with budgets and the trust funds for the corresponding payment type.

Accounting and reporting ratios join in reference reference books with the subsequent obligatory entering of corresponding changes into registers of transactions and indicators which are created by GFS in coordination with the Ministry of Finance of Ukraine. Changes are brought in registers of transactions and indicators no later than the 15th following after month of introduction of new transactions and/or indicators.

Special coding of all transactions used for display in IKP of accounting ratios provides the automated maintaining IKP.

All cost accounting transactions and accounting ratios are carried out to IKP in hryvnias with two decimal signs.

Accounting of the accrued and paid amounts of taxes, charges, customs and other payments in budgets, single fee is reflected in IKP separate accounting transactions in chronological procedure. At the same time each transaction is fixed in separate line with indication of transaction type and date of its carrying out.

The information system of bodies of GFS after reflection of accounting transaction provides automatic carrying out in IKP of settlement transactions.

In IKP on date of each accounting transaction the results on all her graphs are summed up.

Accounting ratios which are reflected in IKP depend on accounting form according to the list of forms of the integrated cards for accounting of the taxes, charges and single fee opening for legal entities and physical persons (further - the List of the IKP forms).

For the organization of operational accounting of each IKP the code which identifies it in information system of operational accounting of bodies of GFS and cannot be appropriated to other IKP is assigned.

Permanent details IKP are:

tax number 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);

budget type code;

code of classification of the income of the budget / technological code of classification of single fee;

date of opening of IKP;

closing date of IKP;

area code (The Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol), the area and body of GFS in which IKP is open.

Variable details IKP are:

date of implementation of accounting transaction;

code of accounting transaction;

the amount on accounting transaction.

To body GFS in which there is payer in the main place of accounting provides access to IKP opened in the main place of accounting for introduction of the relevant information, and in the main place of accounting - in browse mode.

To body GFS in which there is payer in the main place of accounting provides access to IKP opened in the main place of accounting for introduction of the relevant information.

For the purpose of viewing of information on the payer, including all its branches and divisions irrespective of in what body of GFS they stay on the registry, the body of GFS in which the payer stays on the registry in the main place is granted right of access to IKP of such branches and divisions and the possibility of viewing of the summarized information on condition of calculations of the taxpayer with budgets and the trust funds in general taking into account the corresponding indicators on such divisions is provided.

2. IKP opens:

on the location of legal entities, separate divisions of legal entities, the residence of persons (physical persons, physical persons entrepreneurs, self-employed persons) (the main place of accounting);

in the location (registration) of their divisions, personal and real estate, the taxation objects or objects connected with the taxation or through which activities (the nonbasic place of accounting) are carried out.

After fixing of newly created taxpayers to the corresponding inspectors performing their maintenance, structural division responsible for administration of taxes, charges, single fee provides to the division performing accounting of payments and other receipts, the service record about appointment to such payers of payments and opening of IKP.

IKP on the value added tax and the single tax opens to the newly created payer after inclusion in the register of taxpayers on value added or the register of payers of the single tax.

The division performing accounting of payments and other receipts no later than the next working day after receipt of the service record opens IKP.

Besides, IKP open automatically to each payer in case:

charges of the amounts of monetary commitments and penalty fee on taxes, charges and the amounts of single fee which are independently determined by the payer (upon receipt of tax declarations, calculations specifying calculations);

charges of the amounts of monetary commitments and penalty fee on taxes, charges and the amounts of single fee determined by body of GFS (the inspection statement, the tax notification decision, the decision on application of the penal (financial) sanctions provided by the Law of Ukraine "About state regulation of production and turnover of alcohol ethyl, cognac and fruit, alcoholic beverages and tobacco products", decisions on application of penalties on single fee, requirements about debt repayment (shortage) for single fee);

tax payments, charges and single fee upon receipt of information of bodies of the Public treasurer service of Ukraine (further - bodies of Treasury) about receipt of the amounts of taxes, charges, single fee.

If the payer is not included/is excluded from the register of taxpayers on value added or the register of payers of the single tax, then IKP on the corresponding taxes is appropriated sign "the payer is absent in the register".

When opening IKP control of compliance of type of the budget, code of classification of budget receipts (technological code of classification of single fee), code of the IKP form, the payer's type according to the List of the IKP forms is established.

On each payment type IKP with the special code "Payments before Examination" in form, the IKP corresponding form in which it is recorded payment according to budget classification open.

Accounting of payments on which submission of tax statements by the payer to bodies of GFS is not provided is conducted by the total amount of IKP "Payments before Examination" or by payers - in cases of additional accrual of such payments under acts of documentary checks. Account of revenues to repayment of overdue debt on budget advances is kept by the total amount of IKP "Payments before Examination".

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