ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of July 18, 2005 No. 276

About approval of the Instruction about procedure for conducting operational accounting of payments by bodies of the State Tax Service in the budget, control of which collection is exercised by bodies of the State Tax Service of Ukraine,

According to Item 1 of article 8 of the Law of Ukraine "About the State Tax Service in Ukraine" and for the purpose of ensuring operational accounting of payments in the budget, control of which collection is exercised by bodies of the State Tax Service according to the existing regulatory legal acts of Ukraine, I ORDER:

1. Approve the Instruction about procedure for conducting operational accounting of payments by bodies of the State Tax Service in the budget, control of which collection is exercised by bodies of the State Tax Service of Ukraine, it (is applied).

2. Recognize invalid the Instruction about procedure for conducting operational accounting of taxes and fees by bodies of the State Tax Service (obligatory payments) which arrive in budgets and in the state trust funds, approved by the order of the Main state tax authorities of Ukraine of May 12, 1994 No. 37 (in edition of the order of State Tax Administration of Ukraine of September 3, 2001 No. 342, registered in the Ministry of Justice of Ukraine on May 25, 1994 for No. 114/323.

3. To department of administration of accounting ratios and reporting (Nikolaychenko V. I.) provide this order on state registration to the Ministry of Justice of Ukraine.

4. To administration () in ten-day time after state registration of this order to provide to A.M. Rakhuba its replication and the direction to State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

5. To impose control over the implementation of this order on the vice-chairman of the Howler B. And.

Approved by the Order of State Tax Administration of Ukraine of July 18, 2005 No. 276

The instruction about procedure for conducting operational accounting of payments by bodies of the State Tax Service in the budget, control of which collection is exercised by bodies of the State Tax Service of Ukraine,

Section 1. GENERAL PROVISIONS

1.1. This Instruction is developed according to requirements of the Laws of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds", "About the State Tax Service in Ukraine" and other regulatory legal acts.

1.2. The instruction establishes procedure for conducting operational accounting of taxes and fees by bodies of the State Tax Service (obligatory payments) which receipt is controlled by bodies of the State Tax Service and which are provided by budget classification of Ukraine according to the income in the Government budget of Ukraine, local budgets and the state trust funds, revenues to repayment of overdue debt on the loans attracted by the state or under the state guarantees and budget loans, and also the amounts of penal (financial) sanctions and penalty fee which are applied to taxpayers according to the current legislation (further - payments in the budget).

1.3. Operational accounting of the payments coming to the budget is conducted by division of administration of accounting ratios and the reporting of body of the State Tax Service according to the procedure established for collection of payments in the budget.

1.4. Accounting, control and creation of the reporting under the payments coming to the budget is performed by bodies of the State Tax Service with use of the automated information system (further - AIS) providing single engineering procedure of introduction, control of information of document handling.

1.5. Support of single engineering procedure of computer document handling of accounting of the payments coming to the budget is performed:

division of processing and maintaining tax deeds;

the divisions perfroming calculation of the amounts of the tax liabilities and penalties in case of their availability;

division of administration of accounting ratios and reporting;

division of automation of processes of the taxation (support of the corresponding software).

All other divisions are users of the processed and systematized information on accounting of the payments coming to the budget.

1.6. Use in AIS of the special coding of all transactions on accounting of the payments coming to the budget provides on workplace of employees of division of administration of accounting ratios and the reporting the automated maintaining personal accounts of taxpayers and maintenance in urgent condition of the automated information accounting system which gives opportunity to create reference information, the reporting, etc.

Carrying out transactions in personal accounts of payers is performed in chronological procedure.

In case of introduction of source documents in AIS on each transaction personal number of the worker, date and time of introduction of information are fixed.

1.7. Accounting operations on adjustment of the personal accounts of taxpayers this in cards are performed by divisions of administration of accounting ratios and the reporting based on the relevant documents, date of their receipt, with the visa of the head (deputy manager) of body of the To Accounting State Tax Service.

1.8. For ensuring compliance of program complex of accounting and the reporting to regulations of the current legislation the AIS projects are subject to obligatory testing in State Tax Administration of Ukraine (further - GNA of Ukraine) with involvement of specialists of regional bodies of the State Tax Service which directly service taxpayers.

Together with the software which makes changes in AIS detailed explanations of essence of the made changes with reference to the regulatory legal act based on which the specified changes are made are led up tax authorities on places.

1.9. The mandatory requirement to the AIS projects of accounting and the reporting in bodies of the State Tax Service is protection, archiving and preserving data, possibility of access to databases, including the expired accounting periods (only in browse mode), conclusion of cards of personal accounts to seal, in the file and on the computer screen, tracking on each tax liability of condition of calculations of the payer with the budget.

The information access, containing in cards of personal accounts for last years, is provided, despite changes of versions of the software for the period of viewing on closing date of the corresponding year.

1.10. When merging bodies of the State Tax Service operational accounting of the payments coming to the budget is conducted on the joint bases with obligatory sign of belonging of the payer to the corresponding local budget.

Section 2. DOCUMENTS based on WHICH ACCOUNTING of PAYMENT RECEIPTS is CARRIED OUT TO the BUDGET

2.1. Bodies of the State Tax Service for conducting operational accounting of the payments coming to the budget receive the relevant documents from bodies of the State Treasury of Ukraine and other organizations according to the operating procedures for information transfer.

2.2. The State Tax Administration of Ukraine receives from the State Treasury of Ukraine:

data on transfer and return of funds from analytical accounts on the income and the analytical accounts into which means in national currency from return of credit debt, the attracted state or under the state guarantees, and means from return of the budget loans opened in the State Treasury of Ukraine (the central level) as the technological file are enlisted;

performance reports state and local budgets according to the income by areas by types of receipts in electronic form;

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