ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 12, 2021 No. 5

About approval of the Procedure for conducting operational accounting of taxes by tax authorities, charges, payments and single fee on obligatory national social insurance

For the purpose of enhancement of operational accounting of taxes, charges, payments and single fee on obligatory national social insurance, being guided by requirements of the Tax code of Ukraine, the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and according to requirements of the resolution of the Cabinet of Ministers of Ukraine of December 18, 2018 No. 1200 "About formation of the State Tax Administration of Ukraine and the State Customs Service of Ukraine" and 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, I ORDER:

1. Approve the Procedure for conducting operational accounting of taxes by tax authorities, charges, payments and single fee on obligatory national social insurance (further - the Procedure) which is applied.

2. Declare invalid the order of the Ministry of Finance of Ukraine of April 7, 2016 No. 422 "About approval of the Procedure for maintaining the Public fiscal service of Ukraine of operational accounting of taxes and fees by bodies, customs and other payments in budgets, single fee on obligatory national social insurance", registered in the Ministry of Justice of Ukraine on May 20, 2016 for No. 751/28881.

3. In accordance with the established procedure to provide to department of ensuring coordination and monitoring work:

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

promulgation of this order.

4. To the State Tax Service of Ukraine in the procedure established by the legislation:

in a month after publication of this order to develop the actions plan on implementation of provisions of the Procedure;

provide explanations on application of the Procedure approved by this order.

5. This order becomes effective in 10 days from the date of its official publication.

6. 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 the State Tax Administration of Ukraine

A. Lyubchenko

Chairman of the Public treasurer service of Ukraine

T. Slyuz

Chairman of Public service of special communication and information security of Ukraine

Yu.Shchigol

First Deputy Minister of digital transformation of Ukraine

V. Vyskub

Acting as Chairman of the Public regulatory service of Ukraine

A. Miroshnichenko

 

Approved by the Order of the Ministry of Finance of Ukraine of January 12, 2021, No. 5

Procedure for conducting operational accounting of taxes by tax authorities, charges, payments and single fee on obligatory national social insurance

I. General provisions

1. This Procedure determines rules of maintaining in tax authorities of operational accounting of taxes, charges, payments and single fee on obligatory national social insurance (further - single fee).

2. Terms in this Procedure are used in such values:

basic record - the primary record in information system;

reliability of indicators - compliance of information which is reflected in the integrated card of the taxpayer, to indicators of source documents;

general control - process of control which provides achievement of reliability of reflection of accounting ratios in the integrated card of the taxpayer;

reporting indicators - the generalized indicators which characterize results of conducting operational accounting and are reflected in the reporting of tax authorities;

the reporting of tax authorities - set of reports and summary information which contain the generalizing indicators which characterize condition of calculations of taxpayers and single fee (further - the payer) with state and local budgets, with the budget of the Pension fund of Ukraine and funds of obligatory national social insurance (further - budgets and funds of obligatory national social and pension insurance);

the integrated payer's card (further - IKP) - form of operational account of taxes, charges, payments and single fee (further - payments) which is kept on each payment type;

information system - the integrated complex of processes, components and means hardware and the software for accomplishment of criterion function;

correctness of data of information system - compliance of information which is stored in subsystems of information system, to primary indicators and the established algorithms (rules) of logical and arithmetic control;

the module of control of indicators - functional element of information system which generation happens on condition of lack of entries in the register of comparisons;

accounting transaction - action in IKP which leads to changes of accounting ratios;

accounting ratios - indicators in IKP which are generated in the course of transformation in subsystems of information system of primary indicators;

operational accounting - process of reflection, systematization and generalization of accounting ratios in IKP which is based on the principles of financial accounting;

source documents - the documents constituted by payers and/or tax authorities, received from other authorities according to the current legislation (the tax declarations specifying calculations, tax notifications decisions, decisions of tax authority, the requirement about debt repayment (shortage) for single fee, judgments, decisions on payment by installments (delay) of monetary commitments (tax debt), information of Treasury on receipt of taxes and fees and single fee and so forth);

primary indicators - indicators which contain in source documents and are determining for the characteristic of processes of administration of payments, control of which collection is imposed on tax authorities;

twisting (misstatement) of indicators - incomplete and/or untimely reflection of indicators in the corresponding subsystems of information system;

tax number of the taxpayer - code according to the Unified state register of the companies and organizations of Ukraine (further - EGRPOU) for taxpayers who join in such register (legal entities and separate divisions of legal entities - residents and nonresidents), registration number of accounting card of the taxpayer - physical person, except persons who because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and notified on it the relevant tax authority and have mark in the passport about the right to make any payments on series (in the presence) and to passport number;

indicators of information system - primary, accounting and reporting ratios;

preliminary control - process of comparison of primary indicators brought in subsystem of information system with the accounting ratios reflected in IKP;

the register of control IKP - the arranged information on IKP opened in information system by payers and codes of classification of the income of the budget / technological codes of classification of single fee which do not correspond to the rules of opening/closing of IKP determined by this Procedure;

the register of comparisons of indicators - the arranged information by payers and codes of classification of the income of the budget / technological codes of classification of single fee of rather initial indicators which are not reflected by the corresponding accounting ratios in IKP created by results of check of compliance of primary and accounting ratios;

settlement transactions - complex of transactions of the automated process of conducting operational accounting which influence reliability of accounting and reporting ratios about condition of calculations of taxpayers with budgets and funds of obligatory national social and pension insurance.

Other terms in this Procedure are used in the values given in the Tax code of Ukraine (further - the Code), the Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance", "About state registration of legal entities, physical persons entrepreneurs and public forming".

3. Operational accounting of payments is performed by tax authorities in information system.

The purpose of conducting operational accounting and creation of the reporting of tax authorities is providing users with complete, reliable and impartial information concerning condition of calculations of taxpayers with budgets and funds of obligatory national social and pension insurance for acceptance of optimal management decisions.

Operational accounting and the reporting of tax authorities is based on such principles:

charges - indicators are fixed in operational accounting according to the rules of the taxation established by the Code and other legal acts concerning the tax legislation;

essence prevalence over form - legality of reflection of accounting transactions and compliance of their essence;

complete lighting - the reporting of tax authorities shall contain information which comprehensively characterizes condition of calculations of taxpayers with budgets and funds of obligatory national social and pension insurance;

continuity - accomplishment of powers and functions of tax authorities is performed proceeding from the assumption that their activities will continue and further;

the single cash measuring instrument - measurement and generalization of all indicators in information system and the reporting of tax authorities in single monetary unit.

For ensuring reliability of reflection of accounting ratios in IKP with structural divisions in the areas of work exercise preliminary and general control in the terms established by this Procedure.

Stages of preliminary control:

forming of registers of comparisons;

data analysis of registers of comparisons;

implementation of actions for processing of registers of comparisons.

Stages of general control:

generation of modules of control of each register of comparisons;

carrying out complex of the actions directed to generation of all modules of control at the scheduled time;

marking of accounting ratios on reporting dates which underwent general control.

In information system forming of registers of comparisons is provided:

the register of comparison of information on the paid, returned and compensated amounts (further - receipts) according to Treasury and tax authorities;

the register of comparison of the amounts of the monetary commitments which are independently determined by the payer and the accounting ratios reflected in IKP;

the register of the amounts of overpayments on the value added tax with the special status;

the register of comparison of the amounts of the tax liabilities of the payers who are not connected with violation of the tax legislation, determined by territorial authority of GNS, and the accounting ratios reflected in IKP;

the register of comparison of the amounts determined by results of control and checking work, from them approved and uncoordinated (by results of administrative and/or judicial appeal), and the accounting ratios reflected in IKP;

the register of comparison of data of the magazine of payments by installments (delays) and accounting ratios reflected in IKP;

the register of comparison of data of the magazine of write-off (recovery) and the accounting ratios reflected in IKP;

the register of control of execution of the decisions of the courts made in fact which took legal effect, not connected with control and checking work.

In case of identification of entries in the created registers of comparisons by structural divisions in the areas of work measures for elimination of such records in the terms established by this Procedure are taken.

Lack of entries in registers of comparisons is fixed in the corresponding modules of control as the fact of passing of preliminary control.

In information system generation of modules of control is provided:

module of control of indicators of receipts;

the module of control of the indicators of monetary commitments determined by the payer independently;

the module of control of working off of the amounts of overpayments on the value added tax with the special status;

the module of control of indicators of the tax liabilities on the assessed taxes determined by territorial authority of GNS;

the module of control of the indicators determined by results of control and checking work (including by results of administrative and/or judicial appeal);

the module of control of indicators of the spread (delayed) amounts;

the module of control of indicators of the written-off (recovered) amounts.

Availability of the generated module of control testifies to positive assessment of processing of the corresponding register of comparisons.

4. Display/entering of primary indicators in subsystems of information system is performed by employees of structural divisions of territorial authorities of GNS in the areas of work.

5. Monitoring of completeness and timeliness of entering of primary indicators into subsystems of information system is provided with heads of structural divisions of territorial authority of GNS in the areas of work.

General control of reliability of reflection in IKP of accounting ratios is provided with division which performs accounting of payments.

Actions of employees of territorial authorities of GNS during display in information system of primary indicators are fixed with indication of user ID, date and time of action.

6. Information processing with limited access and the state information resources, and also application of the qualified digital signature or seal is performed taking into account requirements of the legislation in the field of information security and electronic confidential services.

II. The integrated payer's card

1. Procedure for maintaining the integrated payer's card

1. For the purpose of accounting of the added and paid, returned and compensated payment amounts by territorial authorities of GNS IKP on each payer and each payment type who shall be paid by such payers into the accounts opened by administrative and territorial units open.

IKP contains information on the accounting transactions and accounting ratios characterizing condition of calculations of the taxpayer with budgets and funds of obligatory national social and pension insurance for the corresponding payment type and the corresponding administrative and territorial unit.

During accounting transaction in IKP date of record of transaction, content of transaction and/or the document based on which record is made is specified.

Special coding of all transactions which are used for reflection in IKP of accounting ratios provides the automated maintaining IKP.

All cost accounting transactions and accounting ratios are carried out to IKP in hryvnias with two decimal signs.

Account of payments is kept in IKP by separate accounting transactions in chronological procedure. At the same time each transaction is fixed in separate line with indication of transaction type and date of its carrying out.

The information system after reflection of accounting transaction provides automatic carrying out in IKP of settlement transactions.

Accounting ratios which are reflected in IKP depend on accounting form which is provided by conditions of administration of the corresponding payment, open for legal entities and physical persons (further - the List of the IKP forms).

For the organization of operational accounting of each IKP the code which identifies it in information system and cannot be appropriated to other IKP is assigned.

Permanent details IKP are:

tax number or series (in the presence) and passport number (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant territorial authority of GNS and have mark in the passport) (further - tax number);

the name - for the legal entity or surname, name, middle name (in the presence) - for physical person;

budget type code;

code of classification of the income of the budget / technological code of classification of single fee;

date of opening of IKP;

closing date of IKP;

code of territorial authority of GNS in which IKP is open.

Variable details IKP are:

date implementation of accounting transaction;

code of accounting transaction;

the amount on accounting transaction.

When opening, maintaining, transfer, closing of IKP information on payers from registration data is used.

Access to IKP opened in the main place of accounting for introduction of the relevant information, and in the nonbasic place of accounting - in browse mode is provided to tax authority in which the payer in the main place of accounting consists.

Access to IKP opened in the nonbasic place of accounting for introduction of the relevant information is provided to tax authority in which the payer in the nonbasic place of accounting consists.

2. IKP opens:

on the location of legal entities, separate divisions of legal entities, the residence of persons (physical persons, physical persons entrepreneurs, self-employed persons) (the main place of accounting);

in the location (registration) of their divisions, personal and real estate, the taxation objects or objects connected with the taxation or through which activities (the nonbasic place of accounting) are performed.

IKP to the newly created payer means of information system open based on algorithm of determination of the payments which are payable to it.

Besides, IKP open automatically to each payer in case:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info