LETTER OF THE STATE TAX SERVICE OF UKRAINE

of February 9, 2012 No. 3944/7/99-3

About interaction of divisions of bodies of GNS in case of registration of payers of the VAT

In the State Tax Administration of Ukraine information from which sees that in separate bodies of the State Tax Service proper interaction between structural divisions in case of registration of payers of the VAT according to requirements of the order GNS of Ukraine of 24.01.2012 is not provided to No. 61 "About modification of the Order of interaction between structural divisions of bodies of GNS concerning registration and accounting of taxpayers" (further - the Order No. 61) arrives.

In particular, it is reported that acceptance of registration statements of payers of the VAT on ф. No. 1-PDV and/or their vising are performed by divisions of tax police and the taxation of legal (physical) entities, the facts of refusals in reception of applications also take place.

According to requirements of the Order No. 61 registration applications of payers of the VAT are submitted to general department (office) of body of GNS then are transferred to division of informatization and the taxpayer registration for entering of data from statements into information fund of the register of payers of the VAT. That is the Order No. 61 does not provide any preliminary consideration and vising of statements by other structural divisions.

Registration of payers of the VAT happens by results of consideration of registration statements only by officials of division of informatization and the taxpayer registration and, in case of need, divisions of the taxation of legal (physical) entities. Letters to applicants with the offer to submit the new application or for refusal to registration by the payer of the VAT (with reasons and the reference to specific Items and articles of the Tax Code of Ukraine) are constituted and go division of informatization and the taxpayer registration. Other structural divisions of body of GNS perform actions within the functional obligations only after registration of payers of the VAT. Considering stated, GNS of Ukraine obliges:

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