ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of February 24, 2015 No. 210

About approval of the Procedure for processing of personal data in base of personal data - the State register of physical persons - taxpayers

According to the Law of Ukraine "About personal data protection" and the Standard procedure for processing of personal data approved by the order of the Representative of the Verkhovna Rada of Ukraine for human rights of January 8, 2014 No. 1/0214, I order:

1. Approve the Procedure for processing of personal data in base of personal data the State register of physical persons - taxpayers which is applied.

2. 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.

3. To the public fiscal service of Ukraine (Belous I. A.) provide placement of this order on the official web portal of the Public fiscal service of Ukraine.

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 Fudashkin D. A. and Chairman of the Public fiscal service of Ukraine Belous I. A.

Approved by the Order of the Ministry of Finance of Ukraine of February 24, 2015, No. 210

Procedure for processing of personal data in base of personal data - the State register of physical persons taxpayers

I. General provisions

1. This Procedure is developed for the purpose of establishment of general requirements to organizational and technical measures for personal data protection in case of their processing in base of personal data - the State register of physical persons - taxpayers (further - GRFL) which creates and the State Tax Administration of Ukraine conducts.

2. This Procedure is developed based on the Laws of Ukraine "About personal data protection" (further - the Law No. 2297), "About information security in information and communication systems" (further - the Law No. 80/94) and the Standard procedure for processing of personal data approved by the order of the Representative of the Verkhovna Rada for human rights of January 8, 2014 No. 1/02-14.

3. Terms are according to the procedure used in the values given in the Law No. 2297 and the Law No. 80/94.

4. This Procedure is obligatory for officials of GNS to whom according to their job descriptions functions on implementation of processing are assigned and/or to which access to personal data of GRFL is provided.

5. Personal data of physical persons - taxpayers are processed in base of personal data - GRFL.

6. The owner of base of personal data of GRFL is GNS.

7. Personal data in base of personal data - GRFL are processed by means of the GRFL information and communication system (further - IKS of GRFL).

8. Processing of personal data of the physical person - the taxpayer is understood as any action or set of the actions performed in IKS of GRFL connected with collection, registration, accumulating, storage, adaptation, change, updating, use and distribution, depersonalization, destruction of information about the physical person.

9. Location of base of personal data of GRFL: Ukraine, city of Kiev, Lvovskaya Ploshchad, house 8.

II. Purpose of processing of personal data

1. Data processing in base of personal data - GRFL is carried out for the purpose of ensuring realization of the tax relations according to the Tax code of Ukraine (further - the Code) relatively:

registration and accounting of the physical persons obliged to pay taxes;

accounting of sources of the gained income, the taxation objects, the amounts of the added and/or paid income, the amounts of the accrued and/or listed taxes, the amounts of the added and/or listed military collection, the this about the tax allowance and tax benefits of the physical person - the taxpayer;

creations of conditions for implementation by monitoring bodies of control of correctness of charge, timeliness and completeness of tax payment, the added financial sanctions, observance of tax and other legislation, control of which observance is imposed on monitoring bodies;

providing other questions of administration of taxes and fees and other payments according to the legislation.

2. Processing of personal data of subjects of personal data is necessary condition for ensuring use of registration number of accounting card of the taxpayer or series (in the presence) and passport numbers (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body and have mark in the passport) in the documents connected with carrying out the transactions provided by Items 70.12-70.16 of Article 70 of Chapter 6 of the Section II of the Code and also in other cases, public authorities and local government bodies, legal entities irrespective of forms of business including the National Bank of Ukraine, banks, other financial institutions, non-bank payment service providers, issuers of electronic money, the exchanges, physical persons, including entrepreneurs and persons, performing independent professional activity.

III. Structure of personal data

1. For the purpose of processing of personal data of GRFL the following data on physical persons are included:

registration number of accounting card of the taxpayer;

Surname, Name, Middle name (in the presence);

Birth date;

birthplace (country, area, area, settlement);

the registered or declared residence (stay);;

for foreigners: nationality and number which is used in case of the taxation in the country of nationality;

sources of receipt of the income;

taxation objects;

the amounts of the added and/or paid income;

the amounts of the accrued and/or listed taxes;

the amounts of the added and/or listed military collection;

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