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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 3, 2021 No. 1146

About approval of the Procedure for use of the means provided in the government budget for digital transformation in the field of tax policy

According to part seven of Article 20 of the Budget code of Ukraine the Cabinet of Ministers of Ukraine decides:

Approve the Procedure for use of the means provided in the government budget for digital transformation in the field of tax policy which is applied.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 3, 2021 , No. 1146

Procedure for use of the means provided in the government budget for digital transformation in the field of tax policy

1. This Procedure determines the mechanism of use of the means provided in the government budget according to the "Digital Transformation in the field of Tax Policy" program (further - budgetary funds).

2. The main manager of budgetary funds is the Ministry of Finance. Manager of budgetary funds of the lowest level and the executive in charge of the budget program is GNS.

3. Budgetary funds are allocated in the following directions:

1) implementation of measures for development and upgrade of the software necessary for digital transformation in the field of administration of taxes, charges, payments, single fee (e-taxes);

2) creation of the information system "Transparent Trade (E-RRO)".

The direction of budgetary funds for purchase of goods, works and services which are directly not connected with the specified directions and on payment of intermediary services is not allowed.

Acquisition of rights of GNS of exclusive property rights to ownership, use and the order of the software which is developed and modernized, performed in the procedure established by the legislation.

4. Purchase of goods, works and services at the expense of budgetary funds is performed in the procedure established by the law.

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