PRESIDENTIAL DECREE OF UKRAINE

of July 23, 1998 No. 817/98

About some measures for deregulation of business activity

For the purpose of reduction of intervention of state bodies in business activity and according to item 4 of the Section XV "Transitional provisions" of the Constitution of Ukraine I decide:

1. Determine that the executive bodies authorized on behalf of the state to perform check of financial and economic activities of subjects of business activity (daleekontroliruyushchy bodies), perform scheduled and unscheduled exit inspections.

2. Check of financial and economic activities of the subject of business activity which is provided in the work plan of monitoring body is considered scheduled exit inspection and it is carried out on the location of such subject or in the location of object of property concerning which such scheduled exit inspection is carried out.

Scheduled exit inspection is carried out on cumulative indicators of financial and economic activities of the subject of business activity for the written decision of the head of the relevant monitoring body not more often than once in calendar year within competence of the relevant monitoring body.

Conducting scheduled exit inspections on separate obligation types before budgets, except obligations on the budget loans and the credits guaranteed by budgetary funds is forbidden.

The right to conducting scheduled exit inspection of the subject of business activity is granted only in that case when not later than ten calendar days about day of conducting the specified check the written notice with indication of date of its carrying out is sent it.

3. Check which is not provided in work plans of monitoring body is considered unscheduled exit inspection and it is carried out in the presence at least one of the following circumstances:

a) by results of counter checks the facts testimonial of violation by the subject of business activity of regulations of the legislation are elicited;

b) the subject of business activity does not submit at the scheduled time documents of the obligatory reporting;

c) unauthenticity of the data declared in documents of the obligatory reporting is revealed;

d) the subject of business activity made in accordance with the established procedure the complaint about violation of the law by officials of monitoring body when conducting scheduled or unscheduled exit inspection;

e) in case of the emergence of need for verification of the data received from the face, which had legal relations with the subject of business activity when the subject of business activity does not provide explanations and their documentary confirmations on the obligatory written request of monitoring body within three working days from the date of receipt of request;

e) reorganization (liquidation) of the company is performed.

Unscheduled exit inspections on the basis determined in the Item "e" of part one of this Article are carried out only by bodies of the State Tax Service and bodies of control and auditing service within their powers.

Unscheduled exit inspection can be performed also based on the decision of the Cabinet of Ministers of Ukraine.

4. The higher monitoring body can check on own initiative reliability of the conclusions of subordinate monitoring body by verification of documents of the obligatory reporting of the subject of business activity or the conclusions of the inspection statement which is drawn up by subordinate monitoring body. The higher monitoring body has the right to make the decision on repeated check of the subject of business activity only in that case when concerning official or the officials of monitoring body who were carrying out scheduled or unscheduled inspection of the specified subject office investigation is begun or criminal case is brought.

The State Tax Administration of Ukraine has the right to make the decision on conducting repeated check of the subject of business activity in case such decision is drawn up by the order signed by its Chairman.

5. The monitoring bodies having the right to carry out scheduled and unscheduled exit inspections of financial and economic activities of subjects of business activity are:

a) bodies of the State Tax Service - concerning tax payment and charges (obligatory payments) in budgets and the state trust funds, non-tax payments;

b) customs authorities concerning the payment of import duty, the excise duty and the value added tax levied when importing (transfer) of goods to customs area of Ukraine at the time of crossing of customs border;

c) bodies of the State Treasury, the public control and auditing service and bodies of the State Tax Service within their competence - concerning the budget loans, loans and the credits guaranteed by means of budgets, target use of grants and subsidies, other budgetary appropriations, means of off-budget funds, and also proper accomplishment of the public contracts advanced at the expense of budgetary funds;

d) bodies of the Pension fund of Ukraine - concerning payment of collection on compulsory national pension insurance.

The monitoring bodies specified in this Article have the right to perform financial and economic activities of the subjects of business activity only within their competence determined in part one of this Article.

Implementation of scheduled and unscheduled exit inspections on the questions determined in part one of this Article, other state bodies is forbidden.

Scheduled exit inspections are carried out by all monitoring bodies at the same time in the day determined by body of the State Tax Service. The procedure for coordination of conducting such checks is established by the Cabinet of Ministers of Ukraine.

6. Determine that decisions on withdrawal of documents of primary accounting, suspension of transactions on accounts in organizations of banks, other financial credit institutes, and also prohibition of property acquisition of the subject of business activity in connection with violation of the tax, budget or foreign exchange legislation can be accepted only by bodies of the State Tax Service, and in the cases determined by the customs legislation - customs authorities.

7. Recommend to the companies, organizations and the organizations of all patterns of ownership maintaining magazines of visit of their and their structural divisions by representatives of monitoring bodies with obligatory specifying in these magazines of terms and the purpose of visit, position and surname of the representative who surely appends the signature in this magazine. The refusal of the representative of monitoring body of the signature in the magazine is the basis for its non-admission to conducting check. The subject of business activity reports about the fact of this refusal in writing in three-day time to monitoring body in which such representative works. The form and procedure for maintaining the magazine are established by the State committee of Ukraine concerning regulatory policy and entrepreneurship.

8. Determine that the regulatory legal acts of monitoring bodies regulating procedure for conducting checks of subjects of business activity are approved with the State committee of Ukraine concerning regulatory policy and entrepreneurship.

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