of April 23, 2010 No. 4784/5/16-1416
Rather practical application of regulations of the order GNA of Ukraine of 12.11.2009 No. 631 "About working off of the subjects of managing having risk of implementation of unreal (feigned) transactions"
State Tax Administration of Ukraine according to the letter of the People's Deputy of Ukraine (...) considered your address (...) about provision of explanation of rather practical application of regulations of the order GNA of Ukraine of 12.11.2009 N 631 "About working off of the subjects of managing having risk of implementation of unreal (feigned) transactions" (further - the order N 631) also reports the following.
According to article 3 of the Law of Ukraine of December 4, 1990 N 509-XII "About the State Tax Service in Ukraine" bodies of the State Tax Service of Ukraine in the activities are guided by the Constitution of Ukraine, the laws of Ukraine, other regulatory legal acts of public authorities, and also the decisions of the Verkhovna Rada of the Autonomous Republic of Crimea and Council of Ministers of the Autonomous Republic of Crimea, local government bodies on the tax matters published within their powers.
According to article 2 of this Law one of the main objectives of bodies of the State Tax Service are control of observance of the tax legislation, correctness of calculation, completeness and timeliness of payment in budgets, the state trust funds of taxes and fees (obligatory payments), and also the non-tax income established by the legislation and introduction in accordance with the established procedure of offers concerning enhancement of the tax legislation.
For the purpose of accomplishment of the tasks assigned to State Tax Administration of Ukraine, in particular improvement of overall performance of bodies of the State Tax Service and implementation of high-quality selection of riskooriyentirovanny category of subjects of managing, the order N 631 was developed and approved.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.