LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of May 10, 2011 No. 5593/5/23-4015/377

The State Tax Administration of Ukraine considered the address <...> directed by the letter of the Ministry of Finance of Ukraine of 22.04.2011 N 31-08330-05-18/10660, concerning the admission of officials of bodies of the State Tax Service to conducting check also reports the following.

According to the Law of Ukraine of 16.12.93 N3723-XII "About Public Service" officials are considered heads and deputy managers of state bodies and their device, other government employees to whom the laws or other regulations assign implementation of organizational and administrative and advisory and consultative functions.

According to article 15 of the Law of Ukraine of 04.12.90 N509-XII "About the State Tax Service in Ukraine" the official of body of the State Tax Service can be the person having education in the specialty and conforming to the qualification requirements established by State Tax Administration of Ukraine. The official ID which sample is approved by State Tax Administration of Ukraine is issued to officials and employees of bodies of the State Tax Service.

Article 81 of the Tax Code of Ukraine of 02.12.2010 N 2755-VI (further - the Code) determines conditions and procedure for the admission of officials of bodies of the State Tax Service to conducting documentary exit and actual checks.

In particular, officials of body of the State Tax Service have the right to start conducting documentary exit and actual check in the presence of the bases for their carrying out determined by the Code and on condition of presentation of the direction on conducting such checks. The bases for conducting checks are determined, in particular, in Articles 77, 78 and 80 Codes.

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