ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of January 24, 2011 No. 37

About approval of the Regulations on the Register of non-profitable organizations and the organizations

According to Item 157.12 of Article 157 of the Section III of the Tax code of Ukraine and article 8 of the Law of Ukraine "About the State Tax Service in Ukraine" I ORDER:

1. Approve Regulations on the Register of non-profitable organizations and the organizations which are applied.

2. To department of administration of the income tax and other taxes and fees (obligatory payments) (Hotsyanovskaya N. V.) in accordance with the established procedure:

2.1 submit this order on state registration to the Ministry of Justice of Ukraine;

2.2 provide the message of this order to taxpayers.

3. Recognize invalid:

the order of State Tax Administration of Ukraine of 11.07.97 N 232 "About approval of the Regulations on the Register of the non-profitable organizations and organizations", registered in the Ministry of Justice of Ukraine 06.08.97 for N 291/2095;

the order of State Tax Administration of Ukraine of 03.07.2000 N 355 "About approval of the Procedure for determination of structure of sign of non-profitable organizations (organizations)", registered in the Ministry of Justice of Ukraine 27.07.2000 for N 451/4672;

the order of State Tax Administration of Ukraine of 07.02.2002 N 59 "About modification of the Procedure for determination of structure of sign of non-profitable organizations (organizations)", registered in the Ministry of Justice of Ukraine 18.02.2002 for N 153/6441;

Item 2 of the order of State Tax Administration of Ukraine of 29.04.2002 N 203 "About modification of the Procedure for creation of the report on use of means of the non-profitable organizations and organizations and the Procedure for determination of structure of sign of non-profitable organizations (organizations)", registered in the Ministry of Justice of Ukraine 21.05.2002 for N 443/6731;

Items 1 and 2 of the order of State Tax Administration of Ukraine of 10.12.2003 N 594 "About modification of some regulatory legal acts GNA of Ukraine", registered in the Ministry of Justice of Ukraine 25.12.2003 for N 1228/8549;

Items 1 and 3 of the order of State Tax Administration of Ukraine of 17.01.2005 N 20 "About approval of changes to some regulatory legal acts concerning accounting and the taxation of non-profitable organizations (organizations)", registered in the Ministry of Justice of Ukraine 02.02.2005 for N 147/10427.

4. This order becomes effective since April 1, 2011.

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

Approved by the Order of State Tax Administration of Ukraine of January 24, 2011 No. 37

Regulations on the Register of non-profitable organizations and organizations

I. General provisions

1. This Provision is developed according to Article 157 of the Section III of the Tax code of Ukraine (further - the Code).

2. The register of non-profitable organizations and organizations (further - the Register) is the automated system of collection, accumulating and data processing, about the non-profitable companies, organizations and the organizations, and their separate divisions (further - non-profitable organizations and the organizations) determined by subitem 14.1.121 of Item 14.1 of Article 14 of the Section I of the Code which income according to Article 157 of the Section III of the Code is exempted from the tax discharge on profit.

3. The register is kept according to Item 157.12 of Article 157 of the Section III of the Code on purpose:

ensuring the single principles of identification of non-profitable organizations and organizations, and also their accounting, in bodies of the State Tax Service;

providing the central body of the State Tax Service with information from the Register for control of use by non-profitable organizations and the organizations of means which are exempted from the taxation according to provisions of Article 157 of the Section III of the Code;

organizations of continuous and sampling analysis;

interactions on the single methodological principles with databases of the National Bank of Ukraine, Ministry of Finance of Ukraine, the Ministry of Economic Development and Trade of Ukraine, the State Customs Service of Ukraine, Public service of statistics of Ukraine, Fund of state-owned property of Ukraine, other central executive bodies;

provisions of data which contain in the Register, to other state bodies according to the legislation of Ukraine.

4. Creation and maintaining the Register are performed by the central body of the State Tax Service.

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