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Registered by

Ministry of Justice of Ukraine

November 9, 2015

No. 1395/27840

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 21, 2015 No. 911

About approval of the Procedure for forming of the Register of large taxpayers

(as amended on 09-12-2021)

According to Item 64.7 of Article 64 of Chapter 6 of the Section II 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, I order:

1. Approve the Procedure for forming of the Register of large taxpayers which is applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of November 27, 2013 No. 717 "About approval of the Procedure for forming of the Register of large taxpayers", registered in the Ministry of Justice of Ukraine on December 17, 2013 for No. 2134/24666.

3. To provide to management of the organization of exchange and information analysis in the procedure established by the legislation:

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

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. 911

Procedure for forming of the Register of large taxpayers

I. General provisions

1. Forming and approval of the Register of large taxpayers (further the Register of KNP) are performed by the State Tax Administration of Ukraine (further GNS) annually.

2. The Register of KNP joins taxpayers who answer criteria of the large taxpayer, certain subitem 14.1.24 of Item 14.1 of Article 14 of the Section I of the Tax code of Ukraine (further - the Code).

3. In case of inclusion of the taxpayer in the Register of KNP the features of rather large taxpayers determined by the Code extend to it.

II. Selection of taxpayers, forming and approval of the register of KNP

1. Selection of taxpayers for inclusion in the Register of KNP the next calendar year is performed structural division of GNS to which function of support of the Register of large taxpayers, based on information analysis is assigned:

1) about total amounts of the income from all types of activity of the taxpayer for the last four consecutive tax (reporting) quarters (it is provided by structural division of GNS behind which the procedure for the organization of carrying out selection of the companies which according to the established criteria belong to the category of large taxpayers, and forming of the register of KPN of taxes for the corresponding year, its maintenance in urgent condition is assigned as to the collaborator);

2) about the amounts of the taxes paid to the Government budget of Ukraine, charges, payments, control of which collection is imposed on tax authorities, except single fee on obligatory national social insurance, for the second half of the year of previous year and the first half of the year of the current year (it is provided by structural division of GNS behind which the procedure for the organization of carrying out selection of the companies which according to the established criteria belong to the category of large taxpayers, and forming of the Register of KPN for the corresponding year, its maintenance in urgent condition is assigned as to the collaborator).

2. Information determined in subitems 1, 2 Items 1 of this Section is provided to structural division of GNS to which function of support of the Register of large taxpayers, till September 10 of the current year is assigned.

3. On analysis results the structural division of GNS to which it is assigned functions of support of the Register of large taxpayers creates lists of large taxpayers (except taxpayers on whom the decision on the termination is made) which till September 20 of the current year go in head departments of GNS in areas, the city of Kiev (further - GU GNS in areas, Kiev) and interregional managements of GNS on work with large taxpayers (further - GU GNS on work with KPN).

4. Head departments of GNS in areas, the city of Kiev and interregional managements of GNS on work with large taxpayers analyze the received lists of large taxpayers and till September 27 of the current year give to structural division of GNS to which maintenance function the Register of KPN, by means of electronic communication reasonable offers concerning inclusion/exception of lists of large taxpayers and the offer on the main place of accounting on fixing to GU GNS on work with KPN is assigned.

5. the structural division of GNS to which function of support of the Register of large taxpayers is assigned considers the provided offers and creates the Register of KNP the next calendar year with fixing in the main place of accounting to territorial authority of GNS which performs tax escort of large taxpayers in form according to appendix 1 to this Procedure.

The Register of KNP the next calendar year does not join budgetary institutions and payers on whom the decision on the termination is made or concerning which in the Unified state register data on opening of proceeedings on bankruptcy of the legal entity before approval date of the Register of KNP by the order GNS for the corresponding year are entered.

6. The register of KNP the next calendar year with fixing in the main place of accounting to territorial authority of GNS which performs tax escort of large taxpayers till October 22 of the current year affirms the order GNS which goes to GU GNS in areas, Kiev, GU GNS on work with KPN and will be promulgated on the GNS official portal with observance of requirements of the Law of Ukraine "About access to public information".

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