RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 11, 2019 No. 1165

About approval of procedures concerning suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes

According to Article 56 and Item 201.16 of article 201 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve such which are applied:

Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes;

Procedure for consideration of the claim concerning the decision on refusal in registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes, about not accounting of the data table of the taxpayer on value added, about compliance of the taxpayer on value added to criteria of riskiness of the taxpayer.

2. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.

3. This resolution becomes effective from the first coming after month of its publication.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 11, 2019 , No. 1165

Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes

General part

1. This Procedure determines the mechanism of suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes (further - the Register), organizational and procedural bases of activities of the commissions on questions of suspension of registration of tax superimposed / calculating adjustment in the Register (further - the commissions of monitoring bodies), the rights and obligations of their members.

2. In this Procedure terms are used in such value:

the automated monitoring of compliance of tax superimposed / calculating adjustment to criteria for evaluation of degree of risks (further - the automated monitoring) - set of the actions and methods applied by monitoring body to identification of signs of availability of risks of violation of regulations of the tax legislation by results of carrying out the automated analysis of the tax information which is available in information systems of monitoring bodies;

the commission of monitoring body - the commission of regional and central level concerning suspension of registration of tax superimposed / calculating adjustment in the Register;

the commission of the regional level - the commission on questions of suspension of registration of tax superimposed / calculating adjustment in the Register of territorial authorities of GNS;

the commission of the central level - the commission on questions of suspension of registration of tax superimposed / calculating adjustment in the Register of GNS;

the criterion for evaluation of degree of risks sufficient for suspension of registration of tax superimposed / calculating adjustment in the Register, - certain indicator of the automated monitoring, characterizing risk;

risk of violation of regulations of the tax legislation - probability of creation and provision of tax superimposed / calculating adjustment for registration in the Register with violation of regulations of the subitem "an" or "b" of Item 185.1 of Article 185, the subitem "an" or "b" of Item 187.1 of Article 187, paragraph one of Item 201. 1, 201.7, 201.10 of article 201 of the Tax Code of Ukraine (further - the Code) in the presence of objective signs of impossibility of implementation of transaction on delivery of goods/services, data on which are specified in such tax superimposed / calculating adjustments, and/or probability of avoidance by the taxpayer on value added (further - the taxpayer) accomplishment of the tax debt;

the data table of the taxpayer - summary information which moves the taxpayer in monitoring body concerning codes of types of economic activity of the taxpayer according to the Qualifier of types of economic activity, commodity codes according to UKTVED and/or codes of services according to the State qualifier of products and services (further - the State qualifier) which are delivered and/or acquired (turn out) the taxpayer, imported on customs area of Ukraine.

2-1. In this Procedure for implementation of the automated monitoring of compliance of tax superimposed / calculating adjustment to criteria for evaluation of degree of risks the following indicators are used:

1) indicator of D which is calculated by the following formula:

D = S/T,

where S - total amount paid by the taxpayer and his separate divisions of the amounts of single fee on obligatory national social insurance and taxes and fees, control for which collection is imposed on GNS, for the period, falling on the last 12 accounting (tax) periods, preceding calendar month in which tax delivery note / calculation of adjustment it is accepted for registration in the Register and for which there stepped the deadline of payment of tax amount on value added;

T-total amount of delivery of goods/services on customs area of Ukraine, taxable at the rates determined by article 193 of the Code, specified by the taxpayer in the tax delivery notes / calculations of adjustment registered in the Register on transactions in the period falling on the last 12 accounting (tax) periods, preceding calendar month in which tax delivery note / calculation of adjustment it is accepted for registration in the Register and for which there stepped the deadline of payment of tax amount on value added;

2) indicator the Rpotoch-tax amount on value added specified by the taxpayer in tax delivery note / calculation of adjustment which are registered in the Register in the current calendar month, taking into account the tax superimposed / calculating adjustment accepted for registration in the Register;

3) indicator of Rmaks which is calculated by the following formula:

Рмакс = Rnayb x 1,4,

where Rnayb-naibolshaya the monthly tax amount on value added specified by the taxpayer in the tax delivery notes / calculations of adjustment registered in the Register on transactions of the last 12 accounting (tax) periods preceding month in which tax delivery note / calculation of adjustment it is accepted for registration in the Register and for which there came the deadline for the declaration on the value added tax.

The measure value of D, Rpotoch and Rmaks is displayed in electronic office.

The automated monitoring

3. Tax superimposed / calculating adjustments (except the tax delivery notes / calculations of adjustment constituted according to Item 97 of subsection 2 of the Section XX "Transitional provisions" of the Code in which transaction to which the mode of export providing according to requirements of article 19-2 of the Law of Ukraine "About foreign economic activity" is applied, the calculations of adjustment constituted by the supplier of goods/services to the tax delivery note constituted on the receiver - the taxpayer in which reduction of compensation amount of cost at least of one of goods/services to their supplier is provided is reflected and the calculations of adjustment constituted on the non-payer of tax, except for the calculation of adjustment determined by the subitem 7 of this Item), represented for registration in the register, are checked concerning compliance to such signs of unconditional registration of tax superimposed / calculating adjustment (further - signs of unconditional registration):

1) the tax delivery note which is not subject to provision to the receiver (buyer) and/or is constituted on the transaction exempted from the taxation;

2) for the taxpayer who constitutes tax superimposed / calculating adjustments the following conditions are at the same time satisfied:

the scope of supply specified by such taxpayer in the tax delivery notes / calculations of adjustment (except the calculations of adjustment given for registration in other month than month, in which they are constituted) registered in the Register in current month taking into account the tax superimposed / calculating adjustment given for registration in the Register, constitutes less than 1 million hryvnias;

the scope of supply specified by such taxpayer in the tax delivery notes / calculations of adjustment (except the calculations of adjustment given for registration in other month than month, in which they are constituted) registered in the Register in current month taking into account the tax superimposed / calculating adjustment given for registration in the Register on transactions with one receiver - the taxpayer, does not exceed 100 thousand hryvnias;

the tax amount on value added from the goods (works, services) made in Ukraine paid by such taxpayer last month constitutes more than 40 thousand hryvnias;

the tax amount on value added declared by such taxpayer for the last accounting (tax) period for which there came the payment deadline constitutes more than 40 thousand hryvnias;

the head - the official of such taxpayer is person holding similar position no more than at five (inclusive) taxpayers;

3) the following conditions are at the same time satisfied:

the total amount of the value added tax from the goods (works, services) made in Ukraine paid by the taxpayer during 12 calendar months preceding month in which it is accepted for registration in the Register tax delivery note / calculation of adjustment constitutes more than 10 million hryvnias;

the total amount of the value added tax declared by the taxpayer for the last 12 accounting (tax) periods on which there came the payment deadline constitutes more than 10 million rubles. hryvnias;

4) transaction with goods by code according to УКТВЭД / to conditional commodity code and/or service in code according to the State qualifier which are specified in the considered data table of the taxpayer provided that concerning the taxpayer who gave such tax delivery note / calculation of adjustment for registration in the Register there is no existing decision on compliance of the taxpayer to criteria of riskiness of the taxpayer is reflected in tax delivery note / calculation of adjustment only;

5) transactions only with the products/goods falling under determination of groups 1 - 24 UKTVED (except excise goods) are reflected in tax delivery note / calculation of adjustment provided that such delivery note/calculation are constituted by the taxpayer who treats the microcompany or small enterprise according to part two of article 2 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and which core activity is at least one of the following types of economic activity according to KVED:

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