ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 9, 2019 No. 292

About modification of the Procedure for submission of notifications on opening/closing of accounts of taxpayers in banks and other financial institutions in monitoring bodies

According to Article 69 of Chapter 6 of the Section II of the Tax code of Ukraine, the Laws of Ukraine "About currency and currency transactions", "About electronic confidential services",  I ORDER to 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, for the purpose of ensuring exchange of information about opening/closing of accounts of taxpayers in electronic form between monitoring bodies and banks, other financial institutions in connection with introduction in Ukraine of forming of bank account number according to international standards:

1. Make changes to the Procedure for submission of notifications on opening/closing of accounts of taxpayers in banks and other financial institutions in monitoring bodies approved by the order of the Ministry of Finance of Ukraine of August 18, 2015 No. 721, registered on September 4, 2015 for No. 1058/27503, having been reworded as follows it which is applied the Ministry of Justice of Ukraine.

2. Determine that banks of Ukraine send the notification to monitoring bodies:

1) since August 5, 2019 - about opening of new accounts of taxpayers with indication of the detail "account number" created according to the National standard of Ukraine "Financial transactions. Rules of forming of the international bank account number (IBAN) in Ukraine (IBAN Registry:2009, NEQ) of GSTU-N 7167:2010", to No. 454 approved by the order of the State committee of Ukraine concerning technical regulation and consumer policy of October 11, 2010 (further - the IBAN standard), and to appendix 2 to the Instruction about application of the Chart of accounts of financial accounting of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of September 11, 2017 No. 89;

2) during the period from August 5, 2019 to October 31, 2019 established in paragraph one of the subitem 2 of item 4 of the resolution of Board of the National Bank of Ukraine of December 28, 2018 No. 162 "About introduction of the international bank account number (IBAN) in Ukraine" (further - transition period), - about the changed accounts of taxpayers on the IBAN standard with indication of information on bank account number which was changed, dates of its opening and date of change of the account on the IBAN standard.

In the notification on opening of the account of the taxpayer by results of procedure of change of the bank account for the IBAN standard are specified transaction type "7 - change of the account on the IBAN standard", date of change of the account on the IBAN standard, and also details of the existing account (number and date of opening of the account which number was changed).

3. During the transition period:

1) for avoidance of overload of work of the GFS information and telecommunication systems which perform acceptance registration and processing of electronic documents, is recommended to send to banks and their separate divisions no more than 10 000 electronic documents in day (on each bank code, branches separately).

One electronic document may contain no more than 2 000 notifications on opening/closing of accounts of taxpayers in financial institution;

Banks shall give 2) to monitoring bodies of the notification on provision of information of rather qualified digital signatures of notifications on opening/closing of accounts of persons, responsible for signing, with signature type "the responsible person for signing of notifications on opening/closing of accounts".

4. Banks send to monitoring bodies to 10-day time after the end of transition period of the notification on all customer accounts opened as of October 31, 2019 - taxpayers.

Banks, in case of receipt of the notification on refusal in statement of the account by monitoring body on the bases which can be eliminated by the employee of bank shall direct to accounting repeatedly the notification on opening of the account with correct information on the account and/or the client of bank.

5. In accordance with the established procedure to provide to department of tax policy of the Ministry of Finance of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

6. This order becomes effective since August 5, 2019, but not earlier than day of its official publication.

7. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine Vlasov of A.C.

Approved by the Order of the Ministry of Finance of Ukraine of August 18, 2015 , No. 721

(in edition of the Order of the Ministry of Finance of Ukraine of July 9, 2019 No. 292)

Procedure for submission of notifications on opening/closing of accounts of taxpayers in banks and other financial institutions in monitoring bodies

I. General provisions

1. This Procedure is developed according to the Tax code of Ukraine (further - the Code) for the purpose of determination of the main organization-legal bases of exchange of information about opening/closing of accounts of taxpayers in electronic form between GFS and banks, other financial institutions (further - financial institutions).

Exchange of electronic documents is performed in electronic form taking into account requirements of the legislation concerning documentation of management activity, the Laws of Ukraine "About electronic documents and electronic document management", "About electronic confidential services", "About information security in information and telecommunication systems" and according to the Procedure for exchange of electronic documents with monitoring bodies approved by the order of the Ministry of Finance of Ukraine of June 6, 2017 No. 557, registered in the Ministry of Justice of Ukraine on August 3, 2017 for No. 959/30827 (further - the Procedure for exchange of electronic documents).

2. This Procedure determines the sequence of actions of banks and other financial institutions by provision of notifications on opening or closing of accounts (further - the Notification) to taxpayers - legal entities (residents and nonresidents) irrespective of form of business, to separate divisions and representations of legal entities, physical persons - the entrepreneurs and persons performing independent professional activity (further - taxpayers) in monitoring bodies in which taxpayers, and opening or closing of own correspondent accounts with banks, and also form and content of notifications on opening/closing of accounts of taxpayers in banks and other financial institutions, the list of the bases for refusal of monitoring bodies in capture of accounts on accounting are considered.

3. Action of this Procedure does not extend to depository institutions in case of opening of accounts by them in securities to owners for accounting of the rights to the dematerializovanny securities belonging to these owners according to contracts with issuers of these securities on opening/servicing of accounts in securities of owners. Obligations, stipulated in Article the 69th Chapter 6 of the Section II of the Code, shall be executed by depository institution in case of the address of persons specified in this Article, in day of the conclusion by them service agreements of the account in securities.

4. Banks and other financial institutions open current and other accounts for taxpayers - legal entities (residents and nonresidents) irrespective of form of business, to separate divisions and representations of legal entities for which features of their state registration are established by the law and which do not join in the Unified State Register of Legal Entities, of physical persons entrepreneurs and public forming (further - the Unified state register), to the physical persons performing independent professional activity in the presence of the documents issued by monitoring bodies which confirm capture them on accounting in such bodies or statements from the Unified state register (for persons whose registration in monitoring bodies is performed based on data from the Unified state register, provided by the state registrar according to the Law of Ukraine "About state registration of legal entities, physical persons entrepreneurs and public forming"), or information from this register obtained by bank according to the law with indication of data on capture on accounting in monitoring bodies as the taxpayer.

5. Banks and other financial institutions shall send notifications on opening or account termination of the taxpayer to monitoring body in which the taxpayer, in day of opening/account termination is considered.

6. In this Procedure the terms below are used in such values:

the responsible person for signing of notifications on opening/closing of accounts - the official or authorized person of financial institution to which the head of financial institution delegates right to sign of electronic notifications on opening/closing of accounts. Information on the qualified certificate of such person goes to monitoring body in the notification on provision of information of rather qualified digital signatures according to requirements of the Procedure for exchange of electronic documents;

change of the account on the IBAN standard - the procedure of change of number of the existing bank account according to rules of forming of the international bank account number IBAN during which the existing bank account is not closed and changes its account number;

the information file - one or several same electronic information termination letters (removal from accounting) of the taxpayers created by monitoring body on one financial institution;

the receipt on obtaining (the first receipt) - the electronic notification which is created in format (standard) approved in the procedure established by the legislation, the software of monitoring body and certifies the fact and time of receipt of the electronic document at the time of such obtaining;

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