LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of April 6, 2011 No. 4241/5/29-1016

By results of consideration of your appeal concerning the application of some provisions of the Tax code of Ukraine sent for consideration by the letter, the State Tax Administration of Ukraine reports the following.

Since January 1, 2011 the Tax code of Ukraine (further - NKU) which determines the new principles of interaction of bodies of the State Tax Service and taxpayers became effective.

In subitem 20.1.40 of Item 20.1 of article 20 NKU the right is granted to bodies of the State Tax Service to take a legal action with the statement for withdrawal of originals of source financial and economic and accounting documents in the cases provided by this Code.

By Item 85.4 of article 85 NKU it is determined that withdrawal of originals of source financial and economic, accounting and other documents, except as specified, provided by the criminal procedure law is forbidden.

According to requirements of part four of Article 178 of the Code of penal procedure of Ukraine dredging of originals of source financial and economic and/or accounting documents is carried out only under the motivated judge's ruling which is taken out with observance of the procedure established by part five of article 177 of this Code.

The State Tax Administration of Ukraine agrees with the conclusions stated in your address that Item 70.13 of article 70 NKU needs enhancement regarding legal effects of use of documents without registration number of accounting card of the taxpayer. For the purpose of the solution of the specified question the State Tax Administration of Ukraine makes relevant proposals for their accounting in the bill of modification of NKU.

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