ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 15, 2020 No. 561

About approval of Changes in the Procedure for provision of documents of the large taxpayer electronically when conducting documentary check

According to Item 85.2 of Article 85 of Chapter 8 of the Section II of the Tax code of Ukraine and the Laws of Ukraine "About electronic documents and electronic document management", "About electronic confidential services", I ORDER to the subitem 5 of item 4 of 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,:

1. Approve Changes in the Procedure for provision of documents of the large taxpayer electronically when conducting documentary check approved by the order of the Ministry of Finance of Ukraine of November 7, 2011 No. 1393, registered in the Ministry of Justice of Ukraine on January 16, 2012 for No. 44/20357, which are applied.

2. 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.

3. The order becomes effective in nine months from the date of its official publication.

4. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine Lyubchenko A. N.

 

It is approved: Chairman of Public service of special communication and information security of Ukraine

Yu.Shchigol

Chairman of the State Tax Administration of Ukraine

A. Lyubchenko

Deputy minister of digital transformation of Ukraine

A. Bornyakov

Acting as Chairman of the Public regulatory service of Ukraine

A. Miroshnichenko

Approved by the Order of the Ministry of Finance of Ukraine of September 15, 2020 No. 561

Changes in the Procedure for provision of documents of the large taxpayer electronically when conducting documentary check

1. In the Section I:

1) in Item 1.1:

to state paragraphs of the first, second in the following edition:

"1.1. This Procedure determines the general principles of the organization of provision of the documents (information) determined by Item 85.2 of article 85 of the Tax Code of Ukraine, electronically large taxpayers in monitoring bodies and format and structure of such documents when conducting documentary check.

This Procedure extends to monitoring bodies, and also large taxpayers.";

2) in Item 1.2:

in paragraph three of the word "electronic documents of the large taxpayer" shall be replaced with words "electronic documents (information) of the large taxpayer";

add after the paragraph of third with the new paragraph the fourth such content:

"monitoring bodies - tax authorities (the central executive body realizing the state tax policy, its territorial authorities) - on compliance with law on the tax matters (except customs authorities), legislations concerning payment of single fee, and also observance of other legislation, control of which execution is imposed on the central executive body realizing the state tax policy, or its territorial authorities.".

With respect thereto the fourth to consider the paragraph the paragraph the fifth;

in paragraph five of the word "About the Digital Signature" and "shall be replaced with words" about electronic confidential services", and also".

2. In the Section II:

Heading to state 1) in the following edition:

"General requirements to provision of electronic documents (information) of KNP";

2) in Item 2.1:

in paragraph one to replace the word "representation" with the word "provision";

in the paragraph the second "the approved format" shall be replaced with words words "the format determined by this Procedure;";

the fourth to exclude the paragraph.

With respect thereto the fifth to consider the paragraph the paragraph the fourth;

the fourth to state the paragraph in the following edition:

"received at the skilled supplier of electronic confidential services (further - the skilled supplier) qualified certificates of open keys of the officials of the legal entity having right to sign (the head, the accountant) and/or qualified electronic seal (in the presence).";

3) in Item 2.2:

third to state the paragraph in the following edition:

"the existing qualified certificates of open keys created by the skilled supplier for monitoring body.";

4) in Item 2.3:

in the paragraph the second the word "approved" shall be replaced with words "determined by this Procedure";

paragraphs the third, fourth to state in the following edition:

"confirmation of the qualified digital signature or seal of the taxpayer and his officials whose signatures are obligatory for documents in paper form under conditions, the stipulated in Clause 18 Laws of Ukraine "About electronic confidential services";

action of the qualified certificate of open key at the time of imposing of the qualified digital signature or seal;";

the fifth to exclude the paragraph;

5) in Item 2.4:

state paragraph two in the following edition:

"provision of data on format of electronic documents (information) of KNP by their placement on the official web portal of the State Tax Administration of Ukraine;";

add after paragraph two with the new paragraph third such content:

"the KNP direction of request in any form of provision of electronic documents (information) of KNP and data on possible methods of their giving, the e-mail address and contact telephone numbers of responsible persons;".

With respect thereto the third and fourth to consider paragraphs respectively paragraphs the fourth and fifth;

the fourth to state the paragraph in the following edition:

"acceptance of electronic documents (information) of KPN according to the established requirements;".

3. In the Section III:

Heading to state 1) in the following edition:

"General format and procedure for provision of electronic documents (information) for KNP";

Item 3.2 to state 2) in the following edition:

"3.2. KPN according to Item 85.2 of article 85 of the Tax Code of Ukraine shall provide also electronic documents (information) of KNP with observance of requirements of the legislation on electronic document management no later than two working days following behind day of receipt of request of monitoring body in the format established by this Item.

Electronic documents (information) of KNP are provided in the XML format in the form of the standard auditor file (SAF-T RU) which represents the electronic file of the standardized structure containing exported from initial system of accounting of data on availability and condition of assets, equity and obligations, and also information concerning changes in financial and economic condition of the subject of managing for certain period. The structure of provision of electronic documents (information) of KNP (the standard auditor file (SAF-T UA)) is given in appendix to this Procedure.";

Item 3.3 to state 3) in the following edition:

"3.3. Forming of the electronic document (information) of KNP comes to the end with imposing of the qualified qualified digital signature and electronic seal (in the presence) of officials of KNP in the following procedure: the first - the qualified digital signature of the chief accountant (accountant) or the qualified digital signature of the head; the second - qualified electronic seal of KNP (in the presence).

The electronic document (information) of KNP is signed with observance of requirements of the Procedure for the exchange of electronic documents with monitoring bodies approved by the order of the Ministry of Finance of Ukraine of June 06, 2017 No. 557, registered in the Ministry of Justice of Ukraine on August 03, 2017 for No. 959/30827.";

4) Items 3. 3.6 to state 5, in the following edition:

"3.5. Electronic documents (information) of KNP go to monitoring body means of telecommunication communication.

3.6. In case of acceptance of electronic documents (information) of KNP from the taxpayer by the monitoring body performs their disaggregation, the qualified digital signature is checked, compliance of the electronic document (information) of KNP directed by means of telecommunication communication, to the approved format is determined.

In case of receipt of electronic documents (information) of KNP means of telecommunication communication perform their automated check 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 06, 2017 No. 557, registered in the Ministry of Justice of Ukraine on August 03, 2017 for No. 959/30827.

The monitoring body provides preserving the received electronic documents (information) of KNP before the end of reconciliation procedure of results of check or the expiration provided for appeal of results in administrative and judicial procedures, but the storage duration of the act of documentary check when which carrying out the specified electronic documents (information) of KNP were used suffices.";

Paragraph one of Item 3.7 to state 5) in the following edition:

"3.7. Confirmation of acceptance and registration or variation by monitoring body of electronic documents (information) of KNP is the notification which goes to the taxpayer in the form of the electronic document means of telecommunication communication. In case of non receipt from monitoring body within two working days of the notification on acceptance and registration or about variation of the electronic document (information) of KNP the sender takes additional measures with use of other means of communication for obtaining from the addressee of the adequate notice.";

Item 3.8 to state 6) in the following edition:

"3.8. In case of origin at officials of monitoring body during conducting check of need for consideration and research of electronic documents (information) of KNP which are not provided by the taxpayer, KNP shall provide access for officials of monitoring body to electronic documents (information) of KNP on the location of the taxpayer and his divisions (when conducting documentary exit checks) or in addition to provide the electronic documents (information) of KNP relating or connected with check subject upon the demand of monitoring body, no later than two working days following behind day of receipt of request of monitoring body, according to the procedure and amount, determined in this request.".

4. In the text of the Procedure:

to replace the words "well-tried remedy of the digital signature" in all cases and numbers respectively with the words "means of the qualified digital signature or seal" in the corresponding cases and numbers;

to replace the words "digital signature" in all cases respectively with the words "qualified digital signature" in the corresponding cases;

the words "body of the State Tax Service" in all cases to replace respectively with words "monitoring body" in the corresponding cases;

to replace the words "electronic documents KNP" in the corresponding cases respectively with the words "electronic documents (information) of KNP" in the corresponding cases;

replace the words "About the Digital Signature" respectively with the words "About Electronic Confidential Services".

5. Add the Procedure with appendix in edition which is applied.

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