Unofficial transfer (c) Soyuzpravoinform LLC

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 1, 2024 No. 482

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

According to the Law of Ukraine of January 16, 2020 to No. 465-IX "About introduction of amendments to some laws of Ukraine concerning enhancement of administration of taxes, elimination of technical and logical not coordinations in the tax legislation", the Law of Ukraine of January 16, 2020 No. 466-IX "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of administration of taxes, elimination of technical and logical not coordinations in the tax legislation", the Law of Ukraine of January 12, 2023 No. 2888-IX "About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine of rather payment services", the Law of Ukraine "About electronic communications", 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 Changes in the Procedure for conducting operational accounting of taxes by tax authorities, charges, payments and the single fee on obligatory national social insurance approved by the order of the Ministry of Finance of Ukraine of the January 12, 2021 No. 5, registered in the Ministry of Justice of Ukraine on March 15, 2021 at No. 321/35943, which are applied.

2. Department of ensuring coordination and monitoring work of the Ministry of Finance of Ukraine to provide in accordance with the established procedure:

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. and the Chairman of the State Tax Administration of Ukraine.

Approved by the Order of the Ministry of Finance of Ukraine of October 1, 2024 No. 482

Changes in the Procedure for conducting operational accounting of taxes by tax authorities, charges, payments and single fee on obligatory national social insurance approved by the Order of the Ministry of Finance of Ukraine of January 12, 2021 No. 5, registered in the Ministry of Justice of Ukraine on March 15, 2021 at No. 321/35943

1. In the Section I:

Item 2 to state 1) in the following edition:

"2. Terms in this Procedure are used in the following values:

basic record - the primary record in information and communication system;

reliability of indicators compliance of primary indicator which is available in subsystems of the GNS information and communication system (further - GNS X), to similar primary indicator of operational accounting;

the general control process of control of reliability of indicators providing set of the automated procedures of receipt of results of preliminary control, identification and analysis of factors of influence on the circumstances excluding forming of modules of control, and acceptance of reasoned decisions of rapid response;

reporting indicator - the generalized indicator of result of conducting operational accounting of taxes, charges, single fee which contains one or several codes of the parameters grouped in economic content which is calculated by certain formula of the algebraic amount and/or difference. Reporting indicators characterize results of conducting operational accounting and are reflected in the reporting of tax authorities;

the reporting of tax bodies sets of the reports and summary information containing the generalizing indicators characterizing condition of calculations of taxpayers and single fee (further - the taxpayer) 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);

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