ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 19, 2017 No. 514

About approval of the Procedure for informing employers of the taxpayer on availability of violations of application of tax social benefit, deprivation of the taxpayer or recovery of its right to tax social benefit and forms of the message on availability of violations

According to subitem 169.2.4 of Item 169.2 of Article 169 of the Section IV of the Tax code of Ukraine and 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 enclosed:

Procedure for informing employers of the taxpayer on availability of violations of application of tax social benefit, deprivation of the taxpayer or recovery of its right to tax social benefit;

form of the Notification on availability of violations of application of tax social benefit, deprivation of the taxpayer or recovery of its right to tax social benefit.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of January 27, 2014 No. 86 "About approval of the Procedure for informing employers of the taxpayer on availability of violations of application of tax social benefit, deprivation of the taxpayer or about recovery of its right to tax social benefit and forms of the Notification on availability of violations", registered in the Ministry of Justice of Ukraine on February 13, 2014 for No. 289/25066.

3. Department of tax policy of the Ministry of Finance of Ukraine shall in the procedure established by the legislation provide:

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. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine M. V Is sold.

Approved by the Order of the Ministry of Finance of Ukraine of May 19, 2017, No. 514

Procedure for informing employers of the taxpayer on availability of violations of application of tax social benefit, deprivation of the taxpayer or recovery of its right to tax social benefit

1. This Procedure developed according to subitem 169.2.4 of Item 169.2 of Article 169 of the Section IV of the Tax code of Ukraine (further - the Code), determines the procedure of informing the central executive body which provides forming and realizes the state financial policy, employers of the taxpayer (further - employers) about availability of violations by it of the regulations of subitem 169.2.1 of Item 169.2 of Article 169 of the Section IV of the Code revealed based on the this tax statements or documentary checks and also procedure for informing the employer on deprivation of the taxpayer - the employee of such employer or about recovery of its right to tax social benefit.

2. Provisions of this Procedure extend to employers whose employees allowed violations of application of tax social benefit.

3. The terms used in this Procedure are applied in the values given in the Code.

4. The monitoring body performing the analysis of indicators of tax statements notifies the employer on availability revealed based on data of tax statements or documentary checks of violations by the taxpayer - the employee of such employer of application of tax social benefit, on deprivation of the taxpayer or recovery of its right to tax social benefit according to regulations of subitems 169.2. 1, 169.2.4 Items 169.2 of Article 169 of the Section IV of the Code.

5. In the cases specified in item 4 of this Procedure, the structural division of monitoring body as which data analysis of tax statements or conducting documentary checks enters constitutes the Notification on availability of violations of application of tax social benefit, deprivation of the taxpayer or recovery of its right to tax social benefit (further - the Notification on violation) in the form approved by the order of the Ministry of Finance of Ukraine of May 19, 2017 No. 514, if the taxpayer received it more than in one place of charge (payment) of the income or in case of receipt of the income specified in subitem 169.2.3 of Item 169.2 of Article 169 of the Section IV of the Code.

The structural division of monitoring body of the Public fiscal service (further - GFS) as which the analysis of indicators of tax statements or conducting documentary checks enters, in the Notification on violation also notes about recovery of the right of the worker to tax social benefit of the taxpayer on the income of physical persons which begins to be applied since the tax month following after month in which the amounts of underpay of income tax and penalty in the amount of 100 percent of the amount of underpay are completely extinguished by the taxpayer based on inclusion of such amounts of its annual tax declaration if such amounts were not withheld by the tax agent for the income account of the taxpayer.

6. The structural division of monitoring body of Ukraine which constituted the Notification on violation enters it in the register of notifications on availability of violations of application of tax social benefit, deprivation of the taxpayer or recovery of its right to tax social benefit (further - the Register) in form according to appendix to this Procedure.

7. Concerning the Notification on violation in the Register the structural division of monitoring body which constituted such Notification on violation is responsible for accuracy of the information.

8. In case of creation of the Notification on violation the sequence number is assigned to it. The following data are entered in the Register:

column 1 - unique number;

column 2 - date of creation of the Notification on violation;

column 3 - date of the letter on withdrawal of the Notification on violation;

column 4 - code of structural division of monitoring body which constituted the Notification on violation;

column 5 - number of the act of documentary check;

column 6 - the date of receipt of the Notification on violation of the taxpayer by the employer (the date specified by postal service in the assurance of receipt with indication of not delivery reasons);

column 7 - tax number or series and/or passport number of the employer (for physical persons which on the religious beliefs refused 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);

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