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Registered by

Ministry of Justice of Ukraine

December 8, 2015

No. 1522/27967

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 20, 2015 No. 1040

About approval of the Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making by monitoring body about conducting such check

According to subitem 75.1.2 of Item 75.1 of Article 75 of Chapter 8 of the Section II of the Tax code of Ukraine and 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 submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and adoptions of the relevant decision by monitoring body about conducting such check I order:

1. Approve the Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making by monitoring body about conducting such check which is applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of June 3, 2013 No. 143 "About approval of the Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making of the Ministry of the income by territorial authority and charges of Ukraine about conducting such check", registered in the Ministry of Justice of Ukraine on June 13, 2013 for No. 950/23482.

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 November 20, 2015, No. 1040

Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making by monitoring body about conducting such check

I. General provisions

1. This Procedure is developed according to subitem 75.1.2 of Item 75.1 of Article 75 of Chapter 8 of the Section II of the Tax code of Ukraine (further - the Code).

2. Documentary unscheduled electronic inspection not eligible to travel abroad according to the statement of the taxpayer (further - electronic check) check which is carried out based on the application submitted by the taxpayer with insignificant risk degree determined according to Item 77.2 of Article 77 of Chapter 8 of the Section II of the Code to monitoring body in which he stays on tax accounting is considered. The application is submitted in 10 days prior to the expected beginning of conducting electronic check, but not earlier than the official report of the central executive body realizing the state tax and customs policy about introduction of conducting such check for the corresponding taxpayers: applying simplified taxation system, accounting and the reporting; subjects of managing of micro, small, medium business; other taxpayers.

3. Subject of electronic check is timeliness, reliability, completeness of charge and payment of the taxes and fees corresponding, provided by the Code, and also observance of foreign and other exchange legislation, control of which observance is imposed on monitoring bodies.

II. Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad

1. Electronic inspection is carried out based on the application of the taxpayer for conducting electronic check (further - the Statement) which is submitted in the form given in appendix 1 to this Procedure.

2. The taxpayer in the statement, except general accounting data, information without fail is specified about:

1) the tax periods of economic activity which are subject to electronic check;

2) to system of the taxation which is applied by the taxpayer;

3) the list of taxes which will be checked when conducting electronic check (the single tax, the income tax of the companies, the value added tax, income tax, other taxes if technically possible their checks by monitoring bodies);

4) conducting in electronic form financial accounting according to the Instruction for application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and the organizations approved by the order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291, of Ukraine registered in the Ministry of Justice on December 21, 1999 No. 893/4186 (with changes);

5) maintaining in the electronic form source documents confirming legitimacy of financial accounting;

Provision by the taxpayer together with the Statement in monitoring body electronically with observance of condition concerning registration of the digital signature of advance holders of documents who according to the Code are connected with calculation and tax payment and charges (if such documents are created by the taxpayer electronically and are stored 6) on machine data carriers), in the format established according to Item 85.2 of Article 85 of Chapter 8 of the Section II of the Code.

3. The application is submitted by the head or the authorized representative of the taxpayer (with presentation of the document, stipulated in Item 19.2 Articles 19 of the Section I of the Code, in case of filing of application not in electronic form) to monitoring body in which he stays on the registry, not later than 10 calendar days till the expected beginning of conducting electronic check.

The statement and documents provided by subitem 75.1.2 of Item 75.1 of Article 75 of Chapter 8 of the Section II of the Code can be submitted by the taxpayer to monitoring body to one of the following methods:

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