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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of July 13, 2016 No. 440

About approval of the Procedure for maintaining the Register of non-profitable organizations and organizations, inclusions of the non-profitable companies, organizations and organizations in the Register and exceptions of the Register

(as amended on 16-12-2020)

According to subitem 133.4.5 of Item 133.4 of article 133 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for maintaining the Register of non-profitable organizations and organizations, inclusions of the non-profitable companies, organizations and organizations in the Register and exceptions of the Register which is attached.

2. To provide to the public fiscal service within two months from the date of entry into force of this resolution the direction to the non-profitable companies, organizations, organizations (further - the non-profitable organization) included in the Register of non-profitable organizations and organizations on the date of entry into force of the Law of Ukraine of July 17, 2015 in No. 652-VIII "About introduction of amendments to the Tax Code of Ukraine concerning the taxation of the non-profitable organizations" (except the non-profitable organizations which constituent documents are placed on the portal of electronic services according to the Law of Ukraine "About state registration of legal entities of physical persons entrepreneurs and public forming" and stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine conform to requirements), written requests on provision from the date of their receipt of the response to compliance of the non-profitable organization to requirements in a month, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine, and the copies of constituent documents of the organization certified by it (except those that are promulgated on the portal of electronic services according to the Law of Ukraine "About state registration of legal entities, physical persons entrepreneurs and public forming"), and for housing cooperatives of the copies of the documents confirming acceptance date in operation of the apartment house finished with construction and the fact of construction or acquisition of such house by building (housing) cooperative which are also certified by them.

In a month from the date of receipt of reply to the request and verified copies of the documents specified in paragraph one of this Item by results of consideration of such documents by monitoring body:

in case of compliance of constituent documents to requirements, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine, and for housing cooperatives and availability of the copies of the documents confirming acceptance date in operation of the apartment house finished with construction and the fact of construction or acquisition of such house by building (housing) cooperative certified by them, such organization joins in the new Register of non-profitable organizations and organizations;

in case of discrepancy of constituent documents to requirements, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine, and for housing cooperatives also of lack of the copies of the documents confirming acceptance date in operation of the apartment house finished with construction and the fact of construction or acquisition of such house by building (housing) cooperative certified by them, to such organizations the adequate notice goes.

The non-profit organizations included in the Register of non-profitable organizations and organizations on the date of entry into force of the Law of Ukraine of July 17, 2015 in No. 652-VIII "About introduction of amendments to the Tax Code of Ukraine concerning the taxation of the non-profitable organizations", notified on establishment of discrepancy of constituent documents to requirements, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine, and for housing cooperatives - also about lack of the copies of the documents confirming acceptance date in operation of the apartment house ended by construction and the fact of construction or acquisition of such house by building (housing) cooperative certified by them shall bring for the purpose of inclusion in the new Register of non-profitable organizations and organizations in time, stipulated in Item the 35th subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine, the constituent documents into compliance with requirements, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine and to submit copies of such documents to the same time to monitoring body.

The non-profitable organizations which in time, stipulated in Item the 35th subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine, did not bring the constituent documents into accord with requirements, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine and did not provide the copy of such documents to monitoring body, are excluded by monitoring body from the Register of non-profitable organizations and organizations taking into account provisions of Items 16 and 17 of the Procedure approved by this resolution.

The paragraph of the seventh is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 22.05.2019 No. 423.

The religious organizations included in the Register of non-profitable organizations and organizations on the date of entry into force of the Law of Ukraine of July 17, 2015 in No. 652-VIII "About introduction of amendments to the Tax Code of Ukraine concerning the taxation of the non-profitable organizations" which conform to requirements of paragraph two of subitem 133.4.1 of Item 133.4 of article 133 of the Tax Code of Ukraine join monitoring body in the new Register of non-profitable organizations and organizations with assignment of the corresponding sign of unprofitability.

Prime Minister of Ukraine

V. Groysman

Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 13, 2016, No. 440

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