ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 28, 2015 No. 1204

About approval of the Procedure for the direction by monitoring bodies of tax notifications decisions to taxpayers

According to Item 58.1 of Article 58 of Chapter 4 of the Section II of the Tax code of Ukraine, Article 354 of the Customs code of Ukraine, the Law of Ukraine "About application of registrars of settlement transactions in the sphere of trade, public catering and services", the laws concerning foreign economic activity and other legal acts, I order to the Provision about 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 establishment of single procedure for the direction of tax notifications decisions to taxpayers:

1. Approve the Procedure for the direction by monitoring bodies of tax notifications decisions to taxpayers that is applied.

2. Recognize invalid:

the order of the Ministry of Finance of Ukraine of November 28, 2012 No. 1236 "About approval of the Procedure for the direction by bodies of the State Tax Service of tax notifications decisions to taxpayers", registered in the Ministry of Justice of Ukraine on December 20, 2012 at No. 2135/22447;

the order of the State Customs Service of Ukraine of May 11, 2006 No. 370 "About approval of the Procedure for preparation and the direction by customs authorities of tax notifications to taxpayers, installation and operation of boards of tax notifications and the Operations procedure of customs authorities in case of untimely repayment by taxpayers of the tax liabilities", registered in the Ministry of Justice of Ukraine on May 29, 2006 for No. 613/12487;

the order of the State Customs Service of Ukraine of November 02, 2009 No. 1050 "About enhancement of procedure for preparation by customs authorities of tax notifications to taxpayers and actions of customs authorities in case of untimely repayment by taxpayers of the tax liabilities", registered in the Ministry of Justice of Ukraine on January 28, 2010 on No. 100/17395.

3. In accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine:

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.

Approved by the Order of the Ministry of Finance of Ukraine of December 28, 2015, No. 1204

Procedure for the direction monitoring bodies of tax notifications decisions to taxpayers

I. General provisions

1. This Procedure is developed according to the Tax code of Ukraine (further - the Code), the Customs code of Ukraine, the Law of Ukraine "About application of registrars of settlement transactions in the sphere of trade, public catering and services", the laws concerning foreign economic activity and other legal acts according to which monitoring bodies are granted the right to determine the amounts tax and monetary commitments, to reduce (to increase) the amounts of the tax liabilities and/or the tax credit and/or budget compensation of the value added tax and/or to reduce negative value of the taxation object the income tax or negative value of tax amount by value added, to apply the financial (penalties) sanctions (penalties) for violation of requirements of the legislation provided by the law concerning the public customs affairs, tax and other legislation, control for which observance is imposed on monitoring bodies.

2. This Procedure determines form and procedure for the direction (delivery) of tax notifications decisions by monitoring bodies to taxpayers.

II. Procedure for creation of tax notifications decisions by monitoring bodies

1. The monitoring body determines the amount of charge (reduction) of the cash, tax liabilities, reduction (increase) of the amount of the tax liabilities and/or other obligation, control of which payment is imposed on monitoring bodies, and/or the tax credit and/or reduction of budget compensation of the value added tax and/or reduction of negative value of the taxation object the income tax or negative value of tax amount on value added provided by the Code or other legislation or reduction of tax amount by the income of physical persons declared to return from the budget in connection with use by the taxpayer of the right to the tax allowance and constitutes the tax notification decision in cases if:

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