ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 3, 2017 No. 326

About approval of the Procedure for information exchange of the Ministry of Finance of Ukraine with the State Tax Administration of Ukraine and the Public treasurer service of Ukraine in the course of forming of the Register of statements for return of the amount of budget compensation of the value added tax

According to Article 200 of the Section V of the Tax code of Ukraine, the Procedure for maintaining the Register of statements for return of the amounts of budget compensation of the value added tax approved by the resolution of the Cabinet of Ministers of Ukraine of January 25, 2017 to No. 26 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, I order:

1. Approve the Procedure for information exchange of the Ministry of Finance of Ukraine with the State Tax Administration of Ukraine and the Public treasurer service of Ukraine in the course of forming of the Register of statements for return of the amount of budget compensation of the value added tax which is applied.

2. In accordance with the established procedure to provide to management of the organization of exchange and information analysis 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.

3. This order becomes effective since April 01, 2017, but not earlier than day of its official publication.

4. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine and the Chairman of the Public treasurer service of Ukraine Slyuz T. Ya.

Approved by the Order of the Ministry of Finance of Ukraine of March 3, 2017, No. 326

Procedure for information exchange of the Ministry of Finance of Ukraine with the State Tax Administration of Ukraine and the Public treasurer service of Ukraine in the course of forming of the Register of statements for return of the amount of budget compensation of the value added tax

I. General provisions

1. This Procedure determines procedure for granting of information GNS and Treasury for its promulgation on the official website of the Ministry of Finance and information exchange of the Ministry of Finance with GNS and Treasury in the course of forming of the Register of statements for return of the amount of budget compensation of the value added tax (further - the Register).

2. In this Procedure the term "operational day" is used in such value - it is part of the working day during which electronic messages for forming of payment documents on the translation are accepted and their processing, transfer and execution is if technically possible performed.

Other terms are used in the values given in the Tax code of Ukraine (further - the Code), the Laws of Ukraine "About electronic confidential services" and "About electronic documents and electronic document management".

3. Forming of the Register and promulgation of the Register on the official site is performed daily (except output, festive and non-working days) in the terms determined by Item 5 of the Section II and Item 5 of the Section III of this Procedure based on the GPS databases and Treasury taking into account chronological procedure for receipt of statements for return of the amount of budget compensation.

4. The structure and formats of the data transferred and accepted according to the procedure of information exchange are determined by the Ministry of Finance and GPS, the Ministry of Finance and Treasury and drawn up by separate protocols of exchange of information.

5. Exchange of information according to the procedure of information exchange is performed with observance of requirements of the legislation in the sphere of information security.

Information exchange is performed at the central level of the Ministry of Finance, GPS and Treasury with use of channels of confidential communication of special information communication system of authorities of National system of confidential communication (further - SITS NSKS).

In case of lack of technical capability of data transmission with use of channels of confidential communication of SITS NSKS such transfer is performed by information and communication means with use of means of technical and cryptographic information security according to requirements of the legislation concerning information security.

6. Exchange of information is performed with observance of requirements of the laws of rather electronic confidential services and electronic document management.

Introduction of information for forming of the Register is performed by electronic messages.

On each electronic message arriving from GPS in the register at least two qualified digital signatures of official (authorized) persons and seal of the relevant territorial authority of GPS are imposed.

On each electronic message arriving from Treasury in the register the qualified digital signature of seal of Treasury is imposed.

On each electronic message which arrived in the register, the Ministry of Finance creates and provided the receipt on obtaining and results of processing of such messages with imposing of the qualified digital signature.

7. In case of circumstances which make impossible accomplishment of provisions of this Procedure subjects of information exchange shall inform on this each other instantly.

8. Transactions by Treasury are performed within operational day.

9. GPS and Treasury provide timeliness, reliability and completeness of entering of data into the Register according to this Procedure.

10. The Ministry of Finance provides timeliness of processing of the acquired information, integrity and safety of the entered data in the register, its working capacity and daily promulgation (except output, festive and non-working days) on the official site according to requirements of the Code.

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