ORDER STATE TAX ADMINISTRATION OF UKRAINE

of December 23, 2010 No. 993

About approval of the Procedure for submission of notifications on opening/closing of accounts of taxpayers in banks and other financial institutions in bodies of the State Tax Service

According to provisions of article 69 of the Tax Code of Ukraine, being guided by article 8 of the Law of Ukraine "About the State Tax Service in Ukraine", I ORDER:

1. Approve the Procedure for submission of notifications on opening/closing of accounts of taxpayers in banks and other financial institutions in bodies of the State Tax Service which is applied.

2. Declare invalid the order of State Tax Administration of Ukraine of 01.08.2001 N 306 "About approval of the Procedure for representation to tax authorities of Notifications on opening (closing) of accounts in financial institutions", registered in the Ministry of Justice of Ukraine 31.10.2001 for N 923/6114 (with changes).

3. Bring in the order of State Tax Administration of Ukraine of 01.07.2002 N 301 "About approval of the Procedure for representation by financial institutions to bodies of the State Tax Service of notifications on opening/closing of accounts of taxpayers and charges (obligatory payments) and fillings of settlement documents in case of payment (collection) of payments in the budget or return of payments from the budget", registered in the Ministry of Justice of Ukraine 06.09.2002 for N 735/7023 (with changes), the following changes:

3.1. In the title of the word "representation by financial institutions to bodies of the State Tax Service of notifications on opening/closing of accounts of taxpayers and charges (obligatory payments) and" to exclude.

3.2. State Item 1 in the following edition:

"1. Approve the Procedure for filling of settlement documents in case of payment (collection) of payments in the budget or return of payments from the budget (further - the Procedure) which is attached".

4. Bring in the Procedure for representation by financial institutions to bodies of the State Tax Service of notifications on opening/closing of accounts of taxpayers and charges (obligatory payments) and filling of settlement documents in case of payment (collection) of payments in the budget or return of payments from the budget approved by the order of State Tax Administration of Ukraine of 01.07.2002 of N 301, registered in the Ministry of Justice of Ukraine 06.09.2002 for N 735/7023 (with changes), the following changes:

4.1. In the title of the Procedure and mark to appendix "representation by financial institutions to bodies of the State Tax Service of notifications on opening/closing of accounts of taxpayers and charges (obligatory payments) and" to exclude 4 words.

4.2. 5, 7-15, appendices 1-3, 5-8 to the Procedure to exclude preamble, Items 1-3,.

With respect thereto 4, 6 to consider Items respectively Items 1, of 2, and to consider appendix 4 appendix.

4.3. In Item 1 to exclude figure "4".

5. This order becomes effective from the date of its official publication.

6. To management of registration and taxpayer registration (Kalenichenko N. G.):

6.1 submit the order to the Ministry of Justice of Ukraine for state registration;

6.2 provide publication of the order in accordance with the established procedure.

7. To department of information and analytical ensuring processes of the taxation (Laba M.S.), to Management of registration and taxpayer registration (Kalenichenko N. G.) to provide reduction of the functioning software in compliance with this order according to the procedure and the terms determined for creation of information systems.

8. To impose control over the implementation of this order on the vice-chairman Lyubchenko O. M.

Approved by the Order of State Tax Administration of Ukraine of December 23, 2010 No. 993

Procedure for submission of notifications on opening/closing of accounts of taxpayers in banks and other financial institutions in bodies of the State Tax Service

1. This Procedure determines the sequence of actions of banks and other financial institutions (further - financial institutions) by provision of notifications on opening or closing of accounts (the Notification) taxpayers - the legal entities including opened through their separate divisions, and self-employed physical persons (further - Taxpayers is farther) in bodies of the State Tax Service in which Taxpayers, and opening or closing of own correspondent accounts with banks, and also form and content of notifications, about opening/closing of accounts of taxpayers in financial institutions, the list of the bases for refusal of bodies of the State Tax Service in capture of accounts on accounting are considered.

2. The National Bank of Ukraine, banks, within three working days from the date of carrying out transaction of opening/closing of accounts of Taxpayers and opening/closing of own correspondent accounts (including day of opening/closing) give the information about this in electronic form according to appendix by 1 means of e-mail of the National Bank of Ukraine (further - the NBU) to the address of bodies of the State Tax Service (further - bodies of GNS) in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol with use of means of information protection of the NBU and well-tried remedies of the digital signature (further - the EDS) with the strengthened certificates of open keys according to the legislation.

Bodies of the State Treasury of Ukraine submit Notifications according to the procedure, determined for banks, using the means provided by the Order of interaction between bodies of the State Treasury of Ukraine and bodies of the State Tax Service of Ukraine in the course of accomplishment state and local budgets according to the income and other receipts approved by the order of the State Treasury of Ukraine, State Tax Administration of Ukraine, of 25.04.2002 N 74/194, registered in the Ministry of Justice of Ukraine 20.05.2002 for N 436/6724.

Other financial institutions of the Notification move in electronic form means of e-mail of the NBU (appendix 1) or in paper form (appendix 2) within three working days from the date of opening/account termination (including day of opening/closing) or are sent by mail with the assurance of receipt to the address of body of GNS in which the Taxpayer is considered as the taxpayer and charges.

In case of impossibility of submission for technical reasons of the Notification in electronic form such Notification can be provided or sent by banks and bodies of the State Treasury of Ukraine by mail with the assurance of receipt in paper form (appendix 2) within three working days from the date of opening/account termination (including day of opening/closing) to body of GNS in which the Taxpayer is considered as the taxpayer and charges.

In case of liquidation of bank the Notification on closing of accounts of taxpayers is submitted by the liquidator of bank.

If the liquidator of bank has no access to e-mail of the NBU, then the Notification on closing of accounts of taxpayers moves the liquidator in paper form (appendix 2) within three working days from the date of account termination (including closing day) personally or is sent by mail with the assurance of receipt to the address of the GNS relevant organ in which the Taxpayer is considered as the taxpayer and charges. The notification makes sure seal of bank (liquidator) and the signature of the liquidator.

3. E-mail addresses of bodies of GNS in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol for information transfer are given in appendix 3.

4. Bodies of GNS shall check information about opening/closings of accounts of Taxpayers received from financial institutions for compliance to the existing information in the Unified State Register of Legal Entities and physical persons - entrepreneurs (further - the Unified state register), in the Unified state register of the companies and organizations of Ukraine (further - EGRPOU), in the State register of physical persons - taxpayers (further - GRFL) and in databases of bodies of GNS.

5. Control of storage and nondisclosure of information on opening or closing of accounts of Taxpayers in computer networks of the State Tax Service is assigned to bodies of GNS according to the current legislation.

6. Information transfer from bodies of GNS in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol in bodies of GNS of district level is performed by means of corporate e-mail of bodies of GNS with use of the communication channel protected according to the legislation.

7. The body of GNS within three working days from the date of receipt of the electronic Notification sends in electronic form means of e-mail of the NBU with use of means of information protection of the NBU to financial institution the file answer concerning capture of the account to accounting which structure is determined according to appendix 1.

In case of receipt from financial institution of the Notification in paper form the body of GNS within three working days from the date of receipt of the Notification sends to financial institution in which the account is opened for the Taxpayer, the Notification root (appendix 2) with mark about capture of the account on accounting or the notification of body of GNS on refusal in capture on accounting of the account of the Taxpayer in the N P2 form (appendix 4) with indication of cause of failure.

8. Start date of account account transactions of the Taxpayer (except bank) in financial institution is date of one of events which came the first: receipt of the file answer by financial institution with mark about capture of the account on accounting in body of GNS or registration of receipt of the Notification root by financial institution with mark about capture of the account on accounting in body of GNS.

9. The basis for refusal in capture of account GNS by body on accounting is:

absence of the Taxpayer on accounting in body of GNS;

availability in the Unified state register of record about state registration of the termination of the legal entity or the termination of business activity of the physical person - the entrepreneur;

availability in the Unified state register of record about absence of the legal entity on its location or record about lack of confirmation of information about the legal entity;

availability in the Single databank about taxpayers - legal entities or the Register of self-employed persons of information on opening of such account to other taxpayer or the marked-out taxpayer, but with other activity date;

availability in the Single databank about taxpayers - legal entities or the Register of self-employed persons of information on such account which matches with the details which arrived from financial institution in the Notification on opening of the account;

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