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Ministry of Justice of Ukraine

July 10, 2017

No. 839/30707

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 13, 2017 No. 568

About approval of form of the certificate of the submitted declaration on property condition and the income (about payment or lack of the tax liabilities) and the Procedure for its registration and issue

According to Items 179. 3, 179.12 Articles 179 of the Section IV of the Tax code of Ukraine and to 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, order:

1. Approve form of the certificate of the submitted declaration on property condition and the income (about payment or lack of the tax liabilities) and the Procedure for registration and issue of the certificate of the submitted declaration on property condition and the income (about payment or lack of the tax liabilities) which are attached.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of December 11, 2013 No. 795 "About approval of form of the certificate of the submitted declaration on property condition and the income (about the tax discharge on the income of physical persons and about lack of the tax liabilities from such tax) and the Procedure for its filling", registered in the Ministry of Justice of Ukraine on January 9, 2014 at No. 8/24785.

3. To provide to department of tax policy of the Ministry of Finance of Ukraine 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. 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.

Minister

A. Danilyuk

Approved by the Order of the Ministry of Finance of Ukraine of June 13, 2017 No. 568

The certificate of the submitted declaration on property condition and the income (about payment or about lack of the tax liabilities)

See the Certificate of the submitted declaration on property condition and the income (about payment or about lack of the tax liabilities) (5Kb In original language)

Acting as director of the department of tax policy

L.P.Maksimenko

Approved by the Order of the Ministry of Finance of Ukraine of June 13, 2017, No. 568

Procedure for registration and issue of the certificate of the submitted declaration on property condition and the income (about payment or lack of the tax liabilities)

1. This Procedure determines the mechanism of registration and issue by monitoring bodies of the certificate of the submitted declaration on property condition and the income (about payment or lack of the tax liabilities) (further - the Reference) according to Items 179. 3, 179.12 Articles 179 of the Section IV of the Tax code of Ukraine (further - the Code).

2. The reference is issued free of charge on the basis:

statements of the taxpayer for issue of the Reference in the form given in appendix to this Procedure (further - the Statement);

the tax declaration about property condition and the income (further - the tax declaration).

3. The statement and the tax declaration move the taxpayer (authorized representative) in monitoring body in the place of tax accounting.

4. The statement is constituted with the exclusive reference on the corresponding Item of the Code which provides issue of the Reference by monitoring body, and specifying of the name of the company (organization, the organization) in which, (which) the Reference will be submitted by the taxpayer.

The application for issue of the Reference at the choice of the taxpayer can be submitted by means of electronic communication electronically with observance of requirements of the laws of rather electronic document management and the digital signature.

5. According to Item 179.3 of Article 179 of the Section IV of the Code taxpayers the residents who are going abroad on the permanent residence shall submit to monitoring body the tax declaration no later than 60 calendar days preceding departure.

6. The monitoring body after receipt of the tax declaration shall check:

1) reliability of the income specified in the declaration by reconciliation with the data which are available in information systems of monitoring body;

2) justification of application of tax rates on the income of physical persons, military collection;

3) correctness of determination of the tax liabilities and completeness of their payment.

In case of non-presentation by the taxpayer of the tax declaration and/or in the presence of pending obligations on the tax discharge on the income of physical persons, military collection (for taxpayers - the residents who are going abroad on the permanent residence) the monitoring body provides to the applicant within ten calendar days the motivated answer about refusal in provision of the reference.

7. The reference is issued by monitoring body in the place of tax accounting:

to taxpayers who addressed according to Item 179.12 of Article 179 of the Section IV of the Code, - within ten calendar days from the date of receipt of the statement;

to the resident taxpayers who are going abroad on the permanent residence and addressed according to Item 179.3 of Article 179 of the Section IV of the Code - within thirty calendar days after receipt of the tax declaration and payment of receivable tax amount.

The reference is issued in paper and/or electronic form. The reference in paper form is received directly by the taxpayer (authorized representative) in the place of tax accounting.

The reference is electronically published with observance of requirements of the laws of rather electronic document management and the digital signature.

8. The reference is filled in with observance of the following requirements:

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