LAW OF UKRAINE

of July 7, 2011 No. 3609-VI

About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning enhancement of separate regulations of the Tax code of Ukraine

List of amending documents

The Verkhovna Rada of Ukraine decides:

I. Make changes to the following legal acts of Ukraine:

1. In the Tax code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2011, Art. No. 13-17, 112):

1) in Item 14.1 of Article 14:

to state subitems "v" and "g" of subitem 14.1.11 in the following edition:

"c) debt of the subjects of managing declared bankrupt in the procedure established by the law or stopped as legal entities in connection with their liquidation;

d) debt which was outstanding as a result of insufficiency of the means received after the address by the creditor of collection on the forced property according to the law and the agreement provided that other actions of the creditor concerning recovery by enforcement of other property of the borrower determined by regulatory legal acts did not lead to complete covering of debt";

state subitem 14.1.22 in the following edition:

"14.1.22. the drawer for the purposes of the Section VI of this Code - the subject the hozyaystvovaniyaproizvoditel receiving:

from excise warehouse ethyl alcohol for production of the alcoholic beverages determined by Article 225, and also for production of the separate types of products determined by Item 229.1 of Article 229 of the Section VI of this Code;

from the oil processing company or imports on customs area of Ukraine oil products for their use as raw materials for production, Article 229 of the Section VI of this Code determined by Items 229.2-229.5";

subitem 14.1.39 after words "obligations and/or the penal (financial) sanction" to add with the words "which is collected from the taxpayer in connection with violation of requirements of the tax legislation and other legislation, control of which observance is imposed on monitoring bodies, by him";

add with subitem 14.1.78-1 of the following content:

"14.1.78-1. the earth of rail transport - lands of rail transport treat the earth of strips of assignment of the railroads under railroad tracks and its arrangement, stations with all buildings and constructions of energy, locomotive, car, road, cargo and passenger economy, the alarm system and communication, water supply, the sewerage; under the protective and strengthening plantings, office, cultural and community buildings and other constructions necessary for ensuring rail activity";

in subitem 14.1.102 to exclude the word and figures of "Chapter 37";

include subitem 14.1.167 of the following content:

"14.1.167. repo operation - purchase transaction (sales) of securities with the obligation of their return sale (purchase) through certain term at previously stipulated price which is performed on the basis of the single repurchase agreement. For the purpose of this Code term between dates of accomplishment of the first and second parts of repo operation (repo term) cannot exceed one year";

include subitem 14.1.173 of the following content:

"14.1.173. the generalizing written tax consultation - promulgation of line item of monitoring body which developed by results of generalization of the tax consultations provided to taxpayers";

exclude subitem 14.1.174;

state subitem 14.1.175 in the following edition:

"14.1.175. tax debt - the amount of the approved monetary commitment (taking into account penalties in case of their availability), but not paid by the taxpayer in the time established by this Code, and also the penalty fee added on the amount of such monetary commitment";

in the paragraph the second subitem 14.1.193 of the word "on behalf of the nonresident that involves origin at this nonresident of the civil laws and obligations (to sign agreements (contracts) on behalf of the nonresident" shall be replaced with words "on behalf of exclusively such nonresident that involves origin at this nonresident of the civil laws and obligations (to sign agreements (contracts) on behalf of this nonresident";

in subitem 14.1.208:

after words "(financial institution)" to add with the words "according to the procedure, established by the National Bank of Ukraine";

add with the words "and located outside the operational hall";

exclude subitem 14.1.210;

in subitem 14.1.225:

the paragraph one after words "-or television broadcasting" to add films for radio with words of "transfer (program) of the organizations of broadcasting";

in the paragraph the second shall be replaced with words the words "in part one" "in paragraph one";

exclude subitem 14.1.236;

2) in Article 20:

in Item 20.1:

state subitem 20.1.2 in the following edition:

"20.1.2. during conducting checks to require production by the taxpayer (the authorized representative of the taxpayer) and free of charge to receive from them certified by the signature of the taxpayer or his official and under seal (in case of its availability) copies of the documents testimonial of violation of requirements of the tax legislation or other legislation, control of which observance is imposed on bodies of the State Tax Service, and explanations on the questions arising during checks and the powers of the bodies of the State Tax Service established by this Code and other laws of Ukraine concerning realization; check during conducting checks at taxpayers - physical persons, and also officials and other workers of taxpayers - legal entities have identity documents";

in subitem 20.1.3 "commercial" to exclude the word;

exclude subitem 20.1.7;

state subitem 20.1.12 in the following edition:

"20.1.12. in the cases established by the law to take a legal action concerning the termination of the legal entity and the termination of business activity by the physical person - the entrepreneur and/or about recognition invalid constituent documents of subjects of managing";

subitem 20.1.29 in the following edition:

"20.1.29. exercise control of content of regulations of the legislation concerning regulation of the address of cash (except banks) and procedure for carrying out cash calculations for goods (services), behind availability of the document confirming state registration of legal entities and physical persons - entrepreneurs according to the law, licenses for implementation of the types of economic activity which are subject to licensing according to the law with the subsequent transfer of materials about the revealed violations to the bodies which issued this documents, availability of trade patents";

to state the last paragraph of Article in the following edition:

"20.2. The rights provided by subitems 20.1.1-20.1. 11, 20.1.21, 20.1.23-20.1.26, 20.1.29-20.1.31, the rights provided by subitems 20.1.12-20.1 are provided to officials of bodies of the State Tax Service, and. 20, 20.1.22, 20.1.27-20.1.28, 20.1.32-20.1.39 of this Article, it are provided to chairmen of the State Tax Services and chiefs of the state tax authorities and their deputies";

Item 34.1 of Article 34 to state 3) in the following edition:

"34.1. Can be tax period:

34.1.1. calendar year;

34.1.2. calendar half-year;

34.1.3. calendar quarter;

34.1.4. calendar month;

34.1.5. calendar day";

To exclude 4) in Item 38.2 of Article 38 of the word "or bank based on the tax guarantee";

Item 41.3 of Article 41 to state 5) in the following edition:

"41.3. The procedure for control by customs authorities of payment by taxpayers of the value added tax, the excise tax and ecological tax is established by the common decision of the central body of the State Tax Service and specially authorized central executive body in the field of customs affairs";

6) in Article 42:

state Item 42.1 in the following edition:

"42.1. Tax notices - decisions, the tax claims or other documents addressed by monitoring body to the taxpayer shall be constituted in writing, appropriately signed also in cases, stipulated by the legislation, are certified by seal of such monitoring body";

state Item 42.3 in the following edition:

"42.3. If the taxpayer according to the procedure and in the terms determined by article 66 of this Code informed monitoring body on change of the tax address, it for the period from the date of state registration of change of the tax address about day of modification of accounting data of such taxpayer is exempted from fulfillment of requirements of the documents sent it by monitoring body to the previous tax address and further returned as not found the addressee";

add with Item 42.4 of the following content:

"42.4. With taxpayers who submit the reporting electronically correspondence with bodies of the State Tax Service can be performed by means of electronic communication electronically with observance of requirements of the law of rather electronic document management and the digital signature.

Upon the demand of the taxpayer who received the document electronically the body of the State Tax Service provides to such taxpayer the relevant document in paper form within three working days from the date of receipt of the relevant requirement (in written or electronic form) the taxpayer";

7) in Article 44:

in paragraph three of Item 44.1 of the word "are brought by taxpayers" taxpayers have the right to bring shall be replaced with words "";

in Item 44.2:

after the first paragraph to add with the new paragraph of the following content:

"Taxpayers who according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" apply international accounting standards record the income and expenses according to such standards taking into account provisions of this Code. Such taxpayers in case of application of provisions of this Code in which the reference to provisions (standards) of financial accounting is contained apply relevant international standards of the financial reporting".

With respect thereto paragraphs two and third to consider respectively paragraphs the third and fourth;

in the paragraph the second Item 44.6 of the word" (except the cases provided by the paragraph the second Item 44.7 of this Article)" shall be replaced with words "(in the cases provided by paragraphs to the second and fourth Item 44.7 of this Article)";

8) in Article 48:

to add subitem 48.5.1 of Item 48.5 with the paragraph the second the following content:

"Sufficient confirmation of authenticity of the document of tax statements is availability of the original of the authorized signature on the document in paper form or availability in the electronic document of the digital signature of the taxpayer";

add Item 48.7 with the words "except cases, stipulated in Item 46.4 articles 46 of this Code";

9) in Article 49:

in paragraph one of Item 49.3 of the word "in body of the State Tax Service" to exclude;

add Item 49.5 with the words "and by provision of tax statements electronically-no later than the termination of the last one o'clock in the afternoon in which such deadline expires";

state Item 49.15 in the following edition:

"49.15. The tax declaration sent by the taxpayer or his representative by mail or means of electronic communication, is considered article 48 of this Code and the message which is not submitted on condition of its filling with violation of regulations of Items 48.3 and 48.4 tax authority to the taxpayer of written refusal in acceptance of its tax declaration";

10) in Article 50:

in Item 50.1:

word in paragraph one "the customs declaration or" to exclude;

in paragraph three of the word "prior to its check by monitoring body" to exclude and add the paragraph with the words "except as specified, stipulated in Item 50.2 these Articles";

state Item 50.2 in the following edition:

"50.2. The taxpayer during conducting documentary scheduled and unscheduled exit inspections has no right to give the specifying calculations to the declarations submitted to them earlier tax for any accounting (tax) period on the corresponding taxes and fees which are checked by monitoring body.

This rule does not extend to cases, stipulated in Clause the 177th of this Code";

11) in Article 52:

state Item 52.1 in the following edition:

"52.1. According to the address of taxpayers monitoring bodies provide free of charge consultations concerning practical use of separate regulations of the tax legislation within 30 calendar days coming behind day of receipt of such address by this monitoring body";

state Item 52.3 in the following edition:

"52.3. At the choice of the taxpayer consultation is provided in oral, written or electronic form";

add with Item 52.6 of the following content:

"52.6. The central body of monitoring body carries out periodic generalization of the tax consultations concerning significant amount of taxpayers or the considerable amount of the tax liabilities and approves by the order the generalizing tax consultations which are subject to promulgation";

12) in Article 53:

state Item 53.1 in the following edition:

"53.1. The taxpayer acting according to the tax consultation provided to him in written or electronic form, and also the generalizing tax consultation, in particular, based on the fact that in the future such tax consultation or the generalizing tax consultation was changed or cancelled cannot be made responsible";

paragraph one of Item 53.3 after the word "written" to add with the words "or electronic";

13) in Article 54:

add Item 54.1 with the offer of the following content: "Such amount of monetary commitment and/or penalty fee is considered approved";

in Item 54.3:

the paragraph one after the words "and/or reduction" to add with the word "(increase)";

subitem 54.3.2 after words of "the amount of its tax liabilities" to add with words "the amounts of budget compensation and/or negative value of the taxation object the income tax or negative value of tax amount on value added of the taxpayer";

14) in Article 56:

in Item 56.11 of the word "tax liability" shall be replaced with words "monetary commitment";

in subitem 56.17.5 of Item 56.17 of the word of "tax liabilities" shall be replaced with words "monetary commitments";

state Item 56.18 in the following edition:

"56.18. Taking into account the prescriptive limits determined by Article 102 of this Code, the taxpayer has the right to appeal in court the tax notice - the decision or other decision of monitoring body on charge of monetary commitment at any time on receipt of such decision.

The decision of monitoring body appealed judicially is not subject to administrative appeal.

The procedure of administrative appeal is considered pre-judicial procedure for dispute decision.

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