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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of August 31, 2023 No. 469

About approval of the Procedure for electronic interaction of information systems of the State Tax Administration of Ukraine and Public service of financial monitoring of Ukraine concerning provision of information on the income of physical persons necessary for 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

According to Article 70 of Chapter 6 of the Section II of the Tax code of Ukraine, part five of Article 16 of the Section II, Items 2, 5 parts one of Article 27 of the Section V of the Law of Ukraine "About 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", the Law of Ukraine "About personal data protection", item 4 of the Regulations on single state information system 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 the weapons of mass destruction approved by the resolution of the Cabinet of Ministers of Ukraine of July 22, 2020 No. 627, of the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine the Cabinet of Ministers of Ukraine approved by the resolution of August 20, 2014 to No. 375, of the Procedure for processing of personal data in base personal dannykh-Gosudarstvennom the register of physical persons - taxpayers, the Ministry of Finance of Ukraine approved by the order of February 24, 2015 No. 210, registered in the Ministry of Justice of Ukraine on March 12, 2015 at No. 278/26723, and for the purpose of realization of procedure for granting by the State Tax Administration of Ukraine of information on the income of physical persons I ORDER:

1. Approve the Procedure for electronic interaction of information systems of the State Tax Administration of Ukraine and Public service of financial monitoring of Ukraine concerning provision of information on the income of physical persons necessary for prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of the enclosed weapons of mass destruction.

2. In accordance with the established procedure to provide to department of ensuring coordination and monitoring work 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. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Ulyutin D. V., the Chairman of the State Tax Administration of Ukraine and the Chairman of Public service of financial monitoring of Ukraine of the Cherkassk I. B.

 

It is approved: First Deputy Minister of digital transformation of Ukraine

O. Vyskub

Chairman of Public service of financial monitoring of Ukraine

I. Cherkassky

Acting chairman of the State Tax Administration of Ukraine

T. Kiriyenko

Approved by the Order of the Ministry of Finance of Ukraine of August 31, 2023, No. 469

Procedure for electronic interaction of information systems of the State Tax Administration of Ukraine and Public service of financial monitoring of Ukraine concerning provision of information on the income of physical persons necessary for 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

I. General provisions

1. This Procedure is developed for the purpose of realization of the mechanism of interaction of single state information system 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 the GNS information and communication systems (further - information resources) by provision of information on the income of physical persons.

2. In this Procedure terms are used in the values given in the Tax code of Ukraine, the Law of Ukraine "About electronic confidential services", Regulations on single state information system 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, No. 627 approved by the resolution of the Cabinet of Ministers of Ukraine of July 22, 2020.

3. Subjects of information relations according to this Procedure are GNS and Gosfinmonitoring.

4. The following information resources are involved in electronic information exchange:

GNS-gosudarstvenny register of physical persons taxpayers (dalee-Gosudarstvenny register);

State financial monitoring-single state information system 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 (further - EDIS).

5. In case of lack of technical capability for ensuring information exchange by the principle request - the answer according to Chapter 1 of the Section III of this Procedure Gosfinmonitoring constitutes and sends in GNS the requests for obtaining from the state register of information necessary for 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 carried to competence of Gosfinmonitoring in paper form with observance of requirements of the Law of Ukraine "About 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 article 16 of the Law of Ukraine "About personal data protection".

6. Subjects of information relations are responsible for timely and in full transfer of reliable information within competence according to the legislation of Ukraine.

II. Requirements for the organization of electronic information exchange

1. Interaction of information systems of subjects of the information relations is performed in electronic form at the level of central offices of subjects of the information relations by means of system of electronic interaction of the state electronic information Trembita resources or with use of other state information and communication systems using in them the corresponding complex systems of information security with the confirmed compliance by results of state examination according to the procedure, established by the legislation of Ukraine, with observance of requirements of the Law of Ukraine "About information security in information and communication systems", Regulations on system of the electronic interaction of the state electronic information Trembita resources approved by the resolution of the Cabinet of Ministers of Ukraine of September 08, 2016 No. 606, in the way:

the automated exchange of information between information resources by the principle request answer;

regular provision of changes of the GNS information resources for their updating in EDIS.

2. The amount, format and structure of data which subjects of information relations via program interfaces of electronic information resources exchange (services) are determined by agreements on information exchange according to the legislation of Ukraine and/or the protocols prepared according to this Procedure.

3. Subjects of information relations provide maintaining online magazines of accounting of interaction of information resources, including requests and replies to the requests.

4. Electronic information exchange of subjects of the information relations is performed with observance of requirements of the legislation of Ukraine of rather electronic confidential services.

5. In case of circumstances which make impossible accomplishment of provisions of this Procedure subjects of information relations inform on this each other within two working days following behind day of emergence of these circumstances.

III. The data transferred according to the procedure of electronic information exchange

1. Procedure for forming of requests and provision of replies to the requests

1. State financial monitoring in case of need creates and sends in GNS electronically requests for receipt of information about:

sources and the amounts of the income which is added/paid to physical person and/or the amounts of income gained by self-employed persons and also the total amount of the annual earnings declared by physical person in the tax declaration about property condition and the income;

income amounts, added/paid for benefit of physical persons by the tax agent;

the amounts of the added / listed income tax;

the amounts of the added/listed military collection.

2. The request for receipt of information on sources and the amounts of the income which is added/paid to physical person and/or the amounts of income gained by self-employed persons, and also total amount of the annual earnings declared by physical person in the tax declaration about property condition and the income, the amounts added / the listed income tax, the amounts of the added/listed military collection is created concerning one or several physical persons. To one physical person there corresponds one record. The request contains the following data:

registration number and date (number, month, year) of request;

registration number of accounting card of the taxpayer from the State register 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 monitoring body and have mark in the passport) physical person (in the presence);

surname, own name, middle name (in the presence) physical person;

birth date of physical person (in case of lack of data on registration number of accounting card of the taxpayer from the State register or series (in the presence) and passport number);

the declared/registered residence (stay) of physical person (in the presence);

the period for which information is requested;

local number and number of line item in the list of authorized persons of Gosfinmonitoring which create request.

3. The request for receipt of information on income amounts, added/paid by the tax agent for benefit of physical persons, is created only concerning one tax agent and contains the following data:

registration number and date (number, month, year) of request;

code according to EGRPOU or registration number of accounting card of the taxpayer from the State register 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 reported about it the relevant monitoring body and have mark in the passport) the tax agent;

name or surname, own name, middle name (in the presence) tax agent;

the period for which information is requested;

local number and number of line item in the list of authorized persons of Gosfinmonitoring which create request.

4. For ensuring confidentiality of data on the authorized officers creating requests, Gosfinmonitoring assigns to such persons local numbers, provides conducting their accounting and bears responsibility according to the legislation of Ukraine for reliability and compliance of data.

5. GNS provides processing of requests and provides replies to the requests of Gosfinmonitoring within three working days from the date of their obtaining.

6. Reply to the request contains the following data:

registration number (corresponds to number of request on which the answer is provided) and date (number, month, year) of reply to the request;

registration number of accounting card of the taxpayer from the State register 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 reported about it the relevant monitoring body and have mark in the passport) physical person (in the presence);

result of processing of request.

If the physical person is identified and in the State register there is information on the income for the required period, reply to the request contains the following data:

income amount, added/paid to physical person by the tax agent, by sources and signs of the income and/or the amount of income gained by self-employed person;

the amount of the added / listed tax on the income of physical persons;

the amount of the added/listed military collection;

total amount of the annual earnings declared by physical person in the tax declaration about property condition and the income (in the presence);

the period for which information is provided.

7. Information from the State register is not provided if:

information on the tax agent and income amount, added/paid for benefit of physical persons by the tax agent, and/or the amounts of income gained by self-employed persons, or the total amount of the annual earnings declared by physical person in the tax declaration about property condition and the income for the period determined in request in the State register is absent;

in request invalid (false) registration number of accounting card of the taxpayer from the State register or physical person on specified in request by series (in the presence) and passport number or surname, own name, middle name (in the presence), is specified birth date and the declared/registered residence (stay), specified in request, in the State register does not stay on the registry;

registration number of accounting card of the taxpayer from the State register it is covered or physical person on series (in the presence) and to passport number, specified in request, it is struck off the register in the State register;

the fields obligatory for filling are not completed or incorrectly filled;

the details specified in request, in particular registration number of accounting card of the taxpayer from the State register or series (in the presence) both passport number and surname, own name, middle name (in the presence) do not correspond to information which is available in the State register;

in request more than one record concerning one physical person are specified;

according to the data sent in request it is impossible to identify physical person unambiguously;

the period for which information is requested is incorrectly specified;

fields about the authorized person creating request are incorrectly filled.

8. After receipt of requests or answers subjects of information relations carry out their inspection on compliance to the requirements for their filling established by Items 2 and 3 of this Chapter, to requirements for format and the structure established in joint decisions on exchange of information according to Item 2 of the Section II of this Procedure.

9. Requests or answers are considered as unaccepted and are not processed if such requests or answers did not undergo testing according to Item 8 of this Chapter or are provided repeatedly.

10. Subjects of information relations within one working day inform each other on the revealed mistakes electronically by the direction of the message on unacceptance of request or the answer with indication of the unacceptance reason.

The subject of information relations to which it is reported about rejection of request or the answer before processing shall submit within one working day following after day of receipt of the adequate notice correctly created file instead of earlier given.

2. Procedure for provision of changes of the GNS information resources

1. For updating according to Item 6 of the Regulations on single state information system 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 the weapons of mass destruction approved by the resolution of the Cabinet of Ministers of Ukraine of July 22, 2020 No. 627, in information system of Gosfinmonitoring of the GNS information resources creates and submits to Gosfinmonitoring electronically information on sources and the amounts of the income which is added/paid by the tax agent to heads of legal entities and/or the amounts of the income, self-employed persons, and also the total amount of the annual earnings declared by physical person in the tax declaration about property condition and the income.

2. GNS provides forming of changes of information resource to the 20th following the accounting period.

3. The transmitted data contains the following data:

registration number of accounting card of the taxpayer from the State register 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 reported about it the relevant monitoring body and have mark in the passport) physical person (in the presence);

income amount, added/paid to physical person by the tax agent, by sources and signs of the income and/or the amount of income gained by self-employed person;

the amount of the added / listed tax on the income of physical persons;

the amount of the added/listed military collection;

total amount of the annual earnings declared by physical person in the tax declaration about property condition and the income (in the presence);

the period for which information is provided.

4. In case of identification of mistakes in the data received according to Item 3 of this Chapter Gosfinmonitoring within two working days electronically informs GNS on the revealed mistakes by the direction of the message.

5. GNS within two working days coming after day of receipt of the adequate notice informs on the reasons of mistakes and coordinates with Gosfinmonitoring terms of their elimination and provision of correctly created information instead of earlier provided.

IV. Information security during electronic information exchange

1. Electronic information exchange within this Procedure is performed with observance of the requirements for information security established by the legislation of Ukraine which level of protection shall correspond to extent of restriction of access to it.

During electronic information exchange according to this Procedure subjects of information relations according to the legislation of Ukraine in the field of information security perform organizational and technical actions which provide protection and procedure for access to the processed information.

2. The means of cryptographic information security having the certificate of conformity or the positive expert opinion by results of state examination in the field of cryptographic information security are applied to information security during its transfer according to this Procedure.

3. The transmitted data is processed taking into account requirements of the legislation of Ukraine about personal data protection and used by Gosfinmonitoring only for the purpose of accomplishment of the obligations assigned to Gosfinmonitoring according to the Law of Ukraine "About 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 cannot be transferred to the third party if other is not stipulated by the legislation Ukraine.

Subjects of information relations instantly report about cases of disclosure of such information each other, except cases, directly stipulated by the legislation Ukraine.

 

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