Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

Registered by

Ministry of Justice of Ukraine

March 12, 2015

No. 278/26723

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

(as amended of the Order of the Ministry of Finance of Ukraine of 08.09.2020 No. 553)

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.

Minister

N. Yaresko

It is approved:

Chairman of Public service special

communication and information security of Ukraine

 

 

V. P. Zverev

Chairman State

fiscal service of Ukraine

 

I. A. Belous

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 telecommunication 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 telecommunication system (further - ITS GRFL).

8. Processing of personal data of the physical person - the taxpayer is understood as any action or set of the actions performed in ITS 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 gained income, the amounts of the accrued and/or paid taxes, data on 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 and passport number (for physical persons which have mark in the passport about the right to make any payments on series and passport number) in the documents connected with carrying out the transactions provided by Items 70.12 - 70.16 Articles 70 of the Section II of the Code, and also in other cases determined by the legislation, public authorities and local government bodies, legal entities, including banks and other financial institutions, physical persons, including the 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;

Birth date;

birthplace (country, area, area, settlement);

residence;

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 gained income;

the amounts of the accrued and/or paid taxes;

information on the tax allowance and tax benefits of the taxpayer;

series, certificate number about the birth, passports (similar data of other identity document) by whom and when it is issued;

information on physical persons who died.

2. In GRFL data on state registration, registration and registration of physical persons - the entrepreneurs and persons performing independent professional activity are entered. Such data include:

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