RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 18, 2018 No. 1200

About creation of the State Tax Administration of Ukraine and the State Customs Service of Ukraine

The Cabinet of Ministers of Ukraine decides:

1. Form the State Tax Administration and the State Customs Service of Ukraine, having reorganized the Public fiscal service by division.

2. Determine that:

The State Tax Service is the central executive body which activities go and coordinated by the Cabinet of Ministers of Ukraine through the Minister of Finance and which realizes the state tax policy, state policy on administration of single fee on obligatory national social insurance (further - single fee);

The State Customs Service is the central executive body which activities go and coordinated by the Cabinet of Ministers of Ukraine through the Minister of Finance and which realizes the state customs policy, state policy in the field of fight against offenses during application of the customs legislation;

The State Tax Service and the State Customs Service are legal successors of property of the rights and obligations of the reorganized Public fiscal service in the corresponding fields of activity;

ensuring activities of the State Tax Administration and State Customs Service in 2018 and 2019 will be performed in the expense limits provided to the Public fiscal service;

The public fiscal service continues to perform powers and to perform functions in the field of realization of the state tax policy, state policy in the field of the public customs affairs, state policy on administration of single fee, state policy in the field of fight against offenses in case of application of the tax, customs legislation, and also legislation concerning payment of single fee before completion of implementation of actions by training of the State Tax Administration, the State Customs Service and the central executive body to which the obligation of providing the prevention, identification, termination, investigation and disclosure of criminal offenses which object are the financial interests of the state and/or local self-government referred to its competence according to the Criminal Procedure Code of Ukraine is assigned.

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