of December 4, 1990 No. 509-XII
About the State Tax Service in Ukraine
This Law determines the status of the State Tax Service in Ukraine, its functions and the legal basis of activities.
Belong to system of bodies of the State Tax Service: State Tax Administration of Ukraine specialized state tax authorities, State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol, the state tax authorities in areas, the cities (except the cities of Kiev and Sevastopol), areas in the cities (further - bodies of the State Tax Service).
As a part of bodies of the State Tax Service there are relevant special divisions on fight against tax offenses (further - tax police).
The State Tax Administration of Ukraine depending on the number of taxpayers and other local conditions can form interdistrict (on two and more areas) specialized (on two and more areas for work with separate categories of payers), combined (on the city and the area) the state tax authorities and in their structure the relevant divisions of tax police.
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The document ceased to be valid, except Article part four 17, paragraphs two and the third part two of Article 19, part one Items 1 and 2 of Article 21, which void from the date of the introduction in action of the Criminal Procedure Code of Ukraine according to the Law of Ukraine of 05.07.2012 No. 5083-VI