LAW OF UKRAINE

of November 30, 2021 No. 1914-IX

About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine concerning ensuring balance of budget receipts

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. In Article 12:

1) in Item 12.3:

to state paragraphs of the seventh and eighth of subitem 12.3.3 in the following edition:

"The reporting by taxpayers is provided by monitoring body at the request of local government body within 20 days from the moment of receipt of request by it.

The procedure for provision of the reporting by taxpayers to local government bodies affirms the central executive body which provides forming and realizes the state financial policy";

Item 12.4 to add 2) with subitem 12.4.5 of the following content:

"12.4.5. provision of information to monitoring bodies on the location of the parcels of land concerning the allocated parcels of land in nature (on the area) to owners of land shares (shares) based on decisions of local government body with provision of copies of the following documents:

the identity document and confirming citizenship of Ukraine (the passport of the citizen);

registration number of accounting card of the taxpayer;

the cadastral plan of the parcel of land from the project of land management concerning the organization of the territory of land shares (shares);

the certificate on the right to land share (share) (in the presence).

Such information is provided in electronic form according to the procedure and in form, the approved Cabinet of Ministers of Ukraine".

2. In Item 14.1 of Article 14:

To add 1) with subitem 14.1.33-1 of the following content:

"14.1.33-1. own agricultural products - agricultural products (agricultural goods) which fall under determination of the foreign trade activities groups 1-24 UKT if such products are grown up, fattened, caught or gather, produced, made, processed directly by the producer of these products - the owner, the lessee or the user on other conditions (including on the terms of emphyteusis) the parcels of land carried to agricultural holdings or on conditions to be provided";

Subitem 14.1.51 to state 2) in the following edition:

"14.1.51. mining - set of technological transactions on withdrawal, including from deposits of bottom of reservoirs, and to movement, including temporary storage, on surface of the part of subsoil (rocks, ore raw materials and so forth) containing minerals and special work types on mining to which underground gasification and smelting, chemical and bacterial lixiviation, drazhny and hydraulic development of loose fields, hydraulic transport of rocks of deposits of bottom of reservoirs belongs";

Subitem 14.1.73 to state 3) in the following edition:

"14.1.73. land users - legal entities and physical persons (residents and nonresidents) which use the parcels of land of the state-owned and utility property:

on the right of permanent use;

under lease";

To add 4) with subitem 14.1.88-1 of the following content:

"14.1.88-1. standards on mineral raw materials of object (site) of subsoil for the purposes of the Section IX of this Code - set of technical and technological and financial and economic requirements to implementation of economic activity of the mountain company for mining which provide rational use of object (site) of subsoil, including cost-efficient mining by types of products of the mountain company, developed and approved for 5 years according to the procedure, determined by the legislation by regulation of the mountain relations";

5) subitem 14.1.106 paragraph two after words "the prices of excise goods (products) are established" to add with the words "for the tobacco products, tobacco, industrial substitutes of tobacco and liquids used in electronic cigarettes";

Subitem 14.1.112 to state 6) in the following edition:

"14.1.112. mineral raw materials for the purposes of the Section IX of this Code - the products of the mountain company which are result of economic activity of the mountain company for mining with respect for the established standards on mineral raw materials of object (site) of subsoil by types of products of the mountain company";

To add 7) with subitem 14.1.114-2 of the following content:

"14.1.114-2. the minimum tax liability - the minimum size of the tax liability on tax payment, charges, payments, control of which collection is imposed on monitoring bodies, connected with production and realization of own agricultural products and/or with property and/or use (lease, the sublease, emphyteusis, permanent use) of the parcels of land carried to agricultural holdings, calculated according to this Code. The amount of the minimum tax liabilities determined concerning each of the parcels of land, right to use which belongs to one legal entity or physical person, including physical person entrepreneur is the general minimum tax liability";

To state subitem 14.1.128 in the following edition:

"14.1.128. amount of the extracted minerals (mineral raw materials) - amount of products of the mountain company which types are established by the approved standards on mineral raw materials of object (site) of subsoil which according to the Provision (standard) of the financial accounting 9 "Inventories" is considered by the mountain company as inventories - assets which cost can be authentically determined, for which there is probability of obtaining by their owner - the subject of managing of the economic benefit connected with their use in goods quality and which consist from: the raw materials intended for servicing of other than it is classified in section V KVED of group of companies 009:2010, of production, including by accomplishment of economic contracts on services with raw materials supplied by the customer, and administrative needs; finished goods which are made at the mountain company including by accomplishment of economic contracts on services with raw materials supplied by the customer, it is held for sale and corresponds to the technical and quality characteristics provided by the agreement or the regulatory legal act";

Subitem 14.1.136 to state 9) to such edition:

"14.1.136. the rent for the purposes of the Section XII of this Code - obligatory payment for use of the parcel of land of the state-owned or utility property under lease";

Subitem 14.1.150 to state 10) to such edition:

14.1.150. primary conversion (enrichment) of mineral raw materials for the purposes of the Section IX of this Code as the type of economic activity of the mountain company, includes set of transactions on: to collection, crushing or grinding, drying, sorting according to any physical properties of crushed or ground rocks or mineral educations using any engineering procedures of sorting providing the mountain company of products which types are established by the approved standards on mineral raw materials of object (site) of subsoil";

To add 11) with subitem 14.1.151-1 of the following content:

"14.1.151-1. pre-sale preparation for the purposes of the Section IX of this Code as the type of economic activity of the mountain company, includes the technological transactions elected by the mountain company for providing: accomplishment of conditions of delivery agreements of products of the mountain company or observance of requirements to consumer properties of products of the mountain company (briquetting, agglomerating and/or okomkovaniye (with or without heat treatment); packaging, including butylirovaniye)";

Subitem 14.1.212 to add 12) with the paragraph of the following content:

"For the purposes of the taxation the excise tax about the realization by subjects of managing of retail trade of excise goods spoiled, the destroyed goods, or goods, availability or the location of which it is not confirmed by such subject of managing, including goods which lack is revealed by results of the inventory count which is carried out by the subject of retail trade (including upon the demand of monitoring body, shown according to subitem 20.1.9 of Item 20.1 of article 20 of this Code when checking by monitoring body) are considered sold directly to citizens and other final consumers for their personal non-commercial use. This regulation is not applied to cases, stipulated in Item 216.3 articles 216 of this Code";

To add 13) with subitem 14.1.213-1 of the following content::

"14.1.213-1-. The register of heads of taxpayers debtors - the register of information about heads of legal entities or permanent missions of nonresidents to which according to the judgment the temporary restriction in the right of departure out of limits of Ukraine in connection with availability at such legal entities or permanent missions of nonresidents of outstanding tax debt in the amount and in the terms determined by this Code is applied.

The central executive body realizing the state tax policy conducts and publishes such Register in open access on the official web portal.

The procedure for maintaining the Register of heads of taxpayers debtors affirms the central executive body which provides forming and realizes the state financial policy.

The following data are entered in the specified Register:

the name of the taxpayer and code according to EGRPOU of the legal entity or permanent mission of the nonresident;

surname, name, middle name (in the presence) the head of the legal entity or permanent mission of the nonresident debtor (according to the data from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming provided according to the Law of Ukraine "About state registration of legal entities, physical persons entrepreneurs and public forming");

date and number of the judgment which took legal effect which sets temporary restriction in the right of departure out of limits of Ukraine;

the amount of tax debt as of acceptance date of the judgment;

the amount of tax debt as of current date;

effective date of temporary restriction;

end date of action of temporary restriction;

bases for the end of action of temporary restriction";

Paragraph one of subitem 14.1.225 to state 14) in the following edition:

"14.1.225. royalty - any payment, including payment which is paid by the user of objects of copyright and (or) the related rights for benefit of the organizations of collective management, according to the Law of Ukraine "About effective management of property rights of owners in the field of copyright and (or) the related rights", received as remuneration for use or for provision of the right to use object of intellectual property right, namely on any literary works, works of art or sciences, including computer programs, other records on data carriers, video or audio cassettes, cinema movies or films for radio - or television broadcasting, transfer (program) of the organizations of broadcasting, other audiovisual works, any rights protected by the patent, any registered trademarks (signs on goods and services), intellectual property rights on design, the confidential drawing, model, formula, process, intellectual property rights on information of rather industrial, commercial or scientific experience (know-how)";

15 in subitem 14.1.235 of the word and figures "for the purposes of Chapter 1 of the Section XIV of this Code" to exclude;

To add 16) with subitem 14.1.279 of the following content:

"14.1.279. investment gold for the purposes of the Section V of this Code - gold in type:

a) ingots or plates the weight accepted in the markets of ingot gold of the 995th or highest test irrespective of whether it will be provided in securities;

b) the gold coins of the 900th or highest test which are rapped out after 1800 which are or were legal means of payment in country of source and are on sale at the price which does not exceed market value of the gold containing in coins, more than for 80 percent.

Market value of gold is gold cost on book price of bank metals which is published by the National Bank of Ukraine on the page of official Internet representative office of the National Bank of Ukraine".

3. To add Item 17.1 of Article 17 with subitem 17.1.17 of the following content:

"17.1.17. it is opened to use the technical devices and technical means having functions photo and filmings, videos, means photo and filmings, videos; it is opened to perform sound recording, photo, video fixing (video filming), to accumulate and use such multimedia information (photo, video, sound recording) during conducting checks".

4. To state subitem 19-1.1.10 of Item 19-1.1 of Article 19-1 in the following edition:

"19-1.1.10. provide accounting of taxes, charges, payments and single fee".

5. In Item 20.1 of Article 20:

Subitem 20.1.3 to state 1) in the following edition:

"20.1.3. receive gratuitously from state bodies, local government bodies, the companies, organizations and the organizations of all patterns of ownership and their officials, including from bodies which provide maintaining the corresponding state registers (inventories), information, documents and materials concerning taxpayers, and in the cases determined by this Code - concerning heads of legal entities or permanent missions of nonresident debtors";

Subitem 20.1.9 to add 2) with the words "with use of information and documents on results of such inventory count by results of such checks or during the subsequent tax control measures";

To add 3) with subitem 20.1.35-2 of the following content:

"20.1.35-2. take a legal action concerning establishment of temporary restriction in the right of departure of heads of legal entities or permanent missions of nonresident debtors out of limits of Ukraine in case of non-execution of tax obligation on payment of monetary commitments which led to origin at such legal entity or permanent mission of the nonresident of tax debt";

To add 4) after subitem 20.1.47 with the new subitem of the following content:

"20.1.48. it is opened to use the technical devices and technical means having functions photo and filmings, videos, means photo and filmings, videos; it is opened to perform sound recording, photo, video fixing (video filming), to accumulate and use such multimedia information (photo, video, sound recording) during conducting checks".

With respect thereto to consider subitem 20.1.48 subitem 20.1.49.

6. To add subitem 21.1.6 of Item 21.1 of Article 21 with the paragraph the second the following content:

"Provision by monitoring body for benefit of local government bodies of information provided by the paragraph the seventh subitem 12.3.3 of Item 12.3 of article 12 of this Code is not considered disclosure of information with limited access and/or distribution of personal data without the consent of the subject of personal data".

7. To state Item 35.4 of Article 35 in the following edition:

"35.4. On the official web portal of the central executive body realizing the state tax policy it will be promulgated:

daily information on subjects of managing who have tax debt, with indication of heads of such subjects of managing and the amounts of tax debt by payments and territorial authorities of the central executive body realizing the state tax policy with indication of heads of such territorial authorities;

monthly:

information on tax payment by subjects of natural monopolies and subjects of managing which are payers of rent payment for use of natural resources;

information about the physical persons having tax debt with indication of surname, name, middle name (in the presence), birth dates of physical person, the amounts of tax debt by payments and territorial authorities of the central executive body realizing the state tax policy with indication of heads of such territorial authorities;

information on tax payment and charges by subjects of managing who are registered by payers of the excise tax from fuel realization and/or obtained licenses for the right of production or storage of fuel (except storage of fuel which is not implemented to other persons and is used only for needs of own consumption or industrial conversion), wholesale or retail trade by fuel.

The form of such information and procedure for its promulgation are established by the central executive body which provides forming and realizes the state financial policy.

The monitoring body does not bear the responsibility for promulgation of information provided in this Item, which is wrong owing to specifying by the taxpayer of the wrong details in documents on tax payment and charges, non-execution of obligation on provision to monitoring bodies of information on change of the data or data on the taxation or for other reasons independent of monitoring bodies".

8. Add with Article 38-1 of the following content:

"Article 38-1-. Determination of the minimum tax liability

38-1.1. Minimum Tax Liability (MTL).

38-1.1.1. The Minimum Tax Liability (MTL) concerning the parcel of land which normative money value is carried out is estimated on formula:

MNO = NDOD x K x M / 12,

where:

MNO - the minimum tax liability;

NDOD - normative money value of the corresponding parcel of land taking into account the coefficient of indexation determined according to the procedure established by this Code for collection of payment for the earth;

To - coefficient which makes 0,05;

M - the number of calendar months during which the parcel of land is in property, lease, use on other conditions (including on the terms of emphyteusis) the taxpayer.

38-1.1.2. The Minimum Tax Liability (MTL) concerning the parcel of land which normative money value is not carried out is estimated on formula:

MNO = NDO x S x K x M / 12,

where:

MNO - the minimum tax liability;

NDO - normative money value of 1 hectare of ploughland across the Autonomous Republic of Crimea or on area taking into account the coefficient of indexation determined according to the procedure established by this Code for collection of payment for the earth;

S - the area of the parcel of land, in hectares;

To - coefficient that constitutes 0,05;

M - the number of calendar months during which the parcel of land is in property, lease, use on other conditions (including on the terms of emphyteusis) the taxpayer.

38-1.1.3. In case of calculation of the minimum tax liability by payers of the single tax of the fourth group - physical persons entrepreneurs who perform activities only within the farm registered according to the Law of Ukraine "About farm" the coefficient "To" determined in subitems 38-1.1.1 and 38-1.1.2 of this Item it is applied in half size.

38-1.1.4. The minimum tax liability is determined for the period ownerships (use) of the parcel of land which falls on the corresponding tax (reporting) year.

38-1.2. The minimum tax liability is determined for:

the parcels of land used by country (country and construction) and gardening (gardening) cooperatives (societies), and also acquired in property/use of members of these cooperatives (societies) as a result of privatization (purchase/sale, lease) within the belonging lands to these cooperatives (societies) on the right of ownership in common or were in their permanent use;

lands of inventory;

unclaimed land shares (shares) which managers are local government bodies, except such land shares (shares) which are leased by local government bodies;

the parcels of land of the exclusion zones and unconditional (obligatory) settling out which underwent to radioactive pollution owing to the Chernobyl catastrophic crash;

the parcels of land carried to agricultural holdings which belong to physical persons on the property right or on right to use as of January 1, 2022 were in limits of settlements.

38-1.3. In case of transfer of the parcels of land to lease (sublease), emphyteusis or other use the minimum tax liability is determined for lessees, users on other conditions of such parcels of land according to the procedure, determined by this Code.

38-1.4. In case of transition of the property right or right to use, including lease, emphyteusis, the sublease to the parcel of land carried to agricultural holdings from one owner, the lessee, the user on other conditions (including on the terms of emphyteusis) to other owner, the lessee, the user on other conditions (including on the terms of emphyteusis) within calendar year and on condition of state registration of such right according to the legislation, the minimum tax liability concerning such parcel of land is determined for the previous owner, the lessee, the user on other conditions (including on the terms of emphyteusis) from January 1 of the next calendar year prior to the beginning of month in which the property right to such parcel of land or in which such parcel of land is transferred to use (lease, the sublease, emphyteusis), and for the new owner stopped, the lessee or the user on other conditions (including on the terms of emphyteusis) - since month in which it acquired the property right or right to use, including leases of emphyteusis, subleases on such parcel of land, and it is considered as a part of the general minimum tax liability of each of such owners or users.

In case of lack of state registration of transition of the property right or right to use, including lease, emphyteusis, the sublease on the parcel of land carried to agricultural to grounds from one owner, the lessee, the user on other conditions (including on the terms of emphyteusis) to other owner, the lessee, the user on other conditions (including on the terms of emphyteusis) within calendar year the minimum tax liability concerning such parcel of land is determined for the previous owner, the lessee, the user on other conditions (including on the terms of emphyteusis) in accordance with general practice for tax (reporting) year".

9. To add Item 42-1.2 of Article 42-1 with paragraphs the twenty sixth and twenty seventh the following content:

"receipt by the taxpayer of tax information on other taxpayers in previously provided consent of such persons, and also receipt of such information in document type in the form established by the central executive body providing forming and the implementing financial policy in electronic form with imposing of seal of monitoring body.

The taxpayer through electronic office can provide to monitoring body consent to disclosure to other taxpayer of tax information on him in independently certain amount".

10. The fourth Item 43.5 of Article 43 to state the paragraph in the following edition:

"The monitoring body bears responsibility according to the law for inopportuneness of transfer to the body performing treasurer servicing of budgetary funds for execution of the conclusion about return of the corresponding amounts of means from the relevant budget or from the single account".

11. In paragraph three of Item 44.5 of Article 44 of the word "the date of conducting such checks is postponed before date" shall be replaced with words and "terms of conducting such checks (except the checks determined by article 200 of this Code) are transferred by figures before date".

12. The paragraph one of Item 59.3 of article 59 after the words "Tax claim" to add with the words "together with detailed calculation of the amount of tax debt".

13. In Item 73.3 of Article 73:

paragraphs the first, the seventh, eighteenth and nineteenth to state in the following edition:

"73.3. Monitoring bodies have the right to address taxpayers and other subjects of information relations with the written request on provision of information (which exhaustive list and the bases of provision are established by the law), necessary for accomplishment of the functions assigned to monitoring bodies, tasks, and its documentary confirmation;

"1) on analysis results of the tax information obtained in the procedure established by the law the facts which can demonstrate violation by the taxpayer of the tax, foreign exchange legislation, legislations in the field of prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction and other legislation, control of which observance is imposed on monitoring bodies, with obligatory specifying of such facts in request, are elicited";

"Taxpayers and other subjects of information relations shall submit information determined in the request of the monitoring body, and its documentary confirmation (except carrying out counter reconciliation) within 15 working days from the date of following behind day of receipt of request (if other is not provided by this Code) according to the procedure determined by Article 42 of this Code.

In case of carrying out counter reconciliation taxpayers and other subjects of information relations shall submit information determined in the request of the monitoring body within 10 working days from the date of following behind day of receipt of request, and documentary confirmation of this information upon the demand of monitoring body according to the procedure, determined by Article 42 of this Code";

after the paragraph of the twentieth to add with the new paragraph of the following content:

"In case of receipt of request by the taxpayer about provision of information and its documentary confirmation which were already provided by this taxpayer on the previous requests of this monitoring body such taxpayer has the right to provide in monitoring body information on date and number of the letter by which the specified information and its documentary confirmation were provided to such monitoring body. In that case the taxpayer is exempted from obligation of provision of information and its documentary confirmation in this part".

With respect thereto the twenty first - twenty third to consider paragraphs respectively paragraphs the twenty second - the twenty fourth.

14. Subitem 78.1.1 of Item 78.1 of article 78 after the word "tax" to add with words "legislations, legislations in the field of prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction".

15. To add Item 79.2 of article 79 after paragraph one with the new paragraph of the following content:

"In case of the direction (delivery) according to Article 42 of this Code to the taxpayer (his representative) of the copy of the order on conducting documentary unscheduled inspection not eligible to travel abroad and the written notice of start date and the venue of unscheduled exit inspection, by the direction to the address (the location, the tax address) of the taxpayer the registered mail with the assurance of receipt documentary unscheduled inspection not eligible to travel abroad (except check, certain article 200 of this Code) begins not earlier than the 30th calendar day from the date of the direction of such notification and the copy of the order".

With respect thereto to consider paragraph two the paragraph third.

16. To add subitem 80.2.5 of Item 80.2 of article 80 after the words "and the liquids used in electronic cigarettes" with the words "and fuels", and after the words "in the area" - the word "regulations".

17. To add Item 83.1 of Article 83 with subitem 83.1.7 of the following content:

"83.1.7. the multimedia information (photo, video, sound recording) received (made) by monitoring bodies".

18. Add Article 87 with Items 87.13 and 87.14 of the following content:

"87.13. In case of failure to pay within 240 calendar days from the date of delivery to the taxpayer of the tax claim of the amount of tax debt which exceeds 1 million hryvnias the monitoring body can take a legal action behind establishment of temporary restriction in the right of departure of the head of the legal entity or permanent mission of the nonresident debtor out of limits of Ukraine - before repayment of such tax debt.

The requirement of paragraph one of this Item is not applied in case of availability of the obligation of the state on return to the legal entity or permanent mission of the nonresident debtor mistakenly and/or the monetary commitments of budget compensation of the value added tax which are excessively paid to them if the total amount of outstanding debt of the state before the debtor is equal or exceeds the amount of tax debt of such debtor.

The temporary restriction in the right of departure of the head of the legal entity or permanent mission of the nonresident debtor out of limits of Ukraine is established as interim measure of execution of the judgment or the decision of the head of monitoring body on collection of the amount of tax debt.

In case of introduction of temporary restriction in the right of departure of the head of the legal entity or permanent mission of the nonresident debtor out of limits of Ukraine in connection with the judgment which took legal effect, monitoring body no later than the next working day from the date of receipt of the judgment:

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