It is registered
Ministry of Justice of Ukraine
April 24, 2012
No. 613/20926
of April 2, 2012 No. 426
About approval of the Procedure for provision of messages on opening/closing of accounts of taxpayers in banks and other financial institutions in bodies of the State Tax Service
According to Article 69 of the Section ІІ the Tax code of Ukraine, the subitem 64 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 08, 2011 No. 446, and for the purpose of enhancement of information exchange between financial institutions and bodies of the State Tax Service of Ukraine, practical implementation of the Laws of Ukraine "About electronic documents and electronic document management" and "About the digital signature" I ORDER:
1. Approve the Procedure for provision of messages on opening/closing of accounts of taxpayers in banks and other financial institutions in bodies of the State Tax Service which is applied.
2. Declare invalid the order of State Tax Administration of Ukraine of December 23, 2010 No. 993 "About approval of the Procedure for provision of messages on opening/closing of accounts of taxpayers in banks and other financial institutions in bodies of the State Tax Service", registered in the Ministry of Justice of Ukraine on December 30, 2010 for No. 1426/18721.
3. Determine that from May 01, 2012 to August 01, 2012 banks and other financial institutions submit the message on opening/closing of accounts of taxpayers to bodies of the State Tax Service according to this order or the order of State Tax Administration of Ukraine of December 23, 2010 to No. 993 "About approval of the Procedure for provision of messages on opening/closing of accounts of taxpayers in banks and other financial institutions in bodies of the State Tax Service", registered in the Ministry of Justice of Ukraine on December 30, 2010 for No. 1426/18721 (at its sole option).
4. To the State Tax Service of Ukraine (Klimenko O. V.):
4.1. Provide reduction of the functioning software in compliance with this order according to the procedure and the terms determined for creation of information systems;
4.2. Publish structure of electronic documents on opening/closing of accounts of taxpayers in banks and other financial institutions on the basis of the XML specification and provide access to software developers to structure of the XML document, to the corresponding schemes of control of XML documents and electronic document forms in the PDF format by placement on the GNS website of Ukraine.
5. (Chmeruk M. O.) and to Department of informatization and taxpayer registration of the State Tax Administration of Ukraine (Laba M.S.) in accordance with the established procedure to submit to department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine this order on state registration to the Ministry of Justice of Ukraine.
6. This order becomes effective since May 01, 2012, but not earlier than day of its official publication, except Item 2 of this order which is becoming effective since August 01, 2012.
7. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and Chairman of the State Tax Administration of Ukraine Klimenko O. V.
Minister
Yu.Kolobov
Approved by the Order of the Ministry of Finance of Ukraine of April 2, 2012, No. 426
1.1. This Procedure is developed according to Article 69 of the Section ІІ the Tax code of Ukraine, the Laws of Ukraine "About electronic documents and electronic document management" and "About the digital signature" and the Procedure for application of the digital signature by public authorities, local government bodies, companies, organizations and organizations of the state pattern of ownership approved by the resolution of the Cabinet of Ministers of Ukraine of October 28, 2004 No. 1452.
1.2. This Procedure determines the sequence of actions of banks and other financial institutions by provision of notices on opening or closing of accounts (further - the Message) taxpayers - the legal entities including opened through their separate divisions, and self-employed physical persons (further - Taxpayers) in bodies of the State Tax Service (further bodies of GNS) in which Taxpayers, and opening or closing of own correspondent accounts with banks, and also form and content of messages on opening/closing of accounts of taxpayers in banks and other financial institutions, the list of the bases for refusal of bodies of GNS in capture of accounts on accounting are considered.
2.1. The National Bank of Ukraine, banks and other financial institutions (daleefinansovy organizations) within three working days from the date of opening/closing of accounts of Taxpayers (including day of opening/closing) give the information about this in electronic form with use of well-tried remedies of the digital signature with the means of e-mail of the Internet strengthened by certificates of open keys (further - means of telecommunication communication) to the address of the Information portal of the State Tax Administration of Ukraine (further - the address GNS of Ukraine).
In case of opening/closing of own correspondent accounts banks send the Message to the address GNS of Ukraine according to the procedure, determined by this Item.
Form and content of electronic messages is given in appendix 1 to this Procedure.
The address of the Information portal of the State Tax Administration of Ukraine is posted on the website by traffic police of Ukraine.
2.2. In case of impossibility of provision for technical reasons of the Message in electronic form such Message can be provided or sent by means of telecommunication communication by mail with the assurance of receipt in paper form (appendix 2) within three working days from the date of opening/account termination (including day of opening/closing) to body of GNS in which the Taxpayer is considered as the taxpayer and charges. In that case the Message is provided or sent together with the cover letter in which the reason of impossibility of provision of the Message in electronic form means of telecommunication communication is specified.
2.3. In case of liquidation of bank the Message on closing of accounts of taxpayers is submitted by the liquidator of bank.
If the liquidator of bank has no possibility of departure/adoption of electronic messages means of telecommunication communication, then the message on closing of accounts of Taxpayers moves the liquidator in paper form (appendix 2) within three working days from the date of account termination (including closing day) personally or is sent by mail with the assurance of receipt to the address of the GNS relevant organ in which the Taxpayer is considered as the taxpayer and сборовй. The message makes sure seal of bank (liquidator) and the signature of the liquidator.
2.4. The body of GNS within three working days from the date of receipt of the Message in electronic form shall send to financial institution means of telecommunication communication the electronic message answer concerning capture of the account to accounting in body of GNS (further - the Message answer) which structure is determined according to appendix 1 to this Procedure. In case of refusal on accounting the Message answer shall contain the refusal basis in capture of the account.
2.5. In case of receipt from financial institution of the message on opening of the account of the Taxpayer in paper form the body of GNS within three working days from the date of receipt of the Message shall provide or send to financial institution in which the account of the Taxpayer, the Message root (appendix 2) with mark about capture of the account on accounting or the message of body of GNS on refusal in capture on accounting of the account of the Taxpayer in No. P2 form (appendix 3) with indication of cause of failure is opened.
2.6. Start date of account account transactions of the Taxpayer (except bank) in financial institution is date of one of events which came the first: receipt of the Message answer by financial institution with mark about capture of the account on accounting in body of GNS or registration of receipt of the Message root by financial institution with mark about capture of the account on accounting in body of GNS.
3.1. The basis for refusal in capture of account GNS by body on accounting is:
3.1.1. Absence of the Taxpayer on accounting in body of GNS.
3.1.2. Availability in the Unified State Register of Legal Entities and physical persons - entrepreneurs (further - the Unified state register) records about state registration of the termination of the legal entity or the termination of business activity of the physical person - the entrepreneur.
3.1.3. Availability in the Unified state register of record about absence of the legal entity on its location or record about lack of confirmation of information about the legal entity.
3.1.4. Availability in the Single databank about taxpayers - legal entities or the Register of self-employed persons of information on opening of such account to other taxpayer or the specified taxpayer, but with other activity date.
3.1.5. Availability in the Single databank about taxpayers - legal entities or the Register of self-employed persons of information on capture on accounting of such account.
Receipt in financial institution of the Message answer with such cause of failure demonstrates that the account is already registered by body of GNS. In that case the Message answer will contain date of capture of the account on accounting in body of GNS.
Receipt of the Message answer by financial institution with cause of failure in connection with availability in the Single databank about taxpayers - legal entities or the Register of self-employed persons of information on capture on accounting of such account is the basis for account transactions on this account of the Taxpayer.
3.1.6. Availability in the Single databank about taxpayers - legal entities or the Register of self-employed persons of information on issue to the Taxpayer concerning whom information on opening of the account, certificates of absence of debt on taxes and fees which is issued to the Taxpayer on condition of closing of all accounts for the end of procedure of state registration of the termination of the legal entity or business activity of the physical person - the entrepreneur arrived.
3.1.7. Judgment availability concerning prohibition of capture of accounts on accounting in bodies of GNS.
3.1.8. Availability in the Single databank about taxpayers - legal entities or the Register of self-employed persons of information on closing of such account (except accounts which are opened in bodies of the Public treasurer service of Ukraine).
3.1.9. Discrepancy of information of rather tax number or series and passport number of physical person which on the religious beliefs refused adoption of registration number of accounting card of the taxpayer and reported about it in the GNS relevant organ and has mark in the passport, names (surnames, name, middle name), the tax address of the taxpayer given in the Message, to these data in the State register of physical litsnalogoplatelshchik (further - GRFL), the Unified state register and the Single databank about taxpayers - legal entities.
3.1.10. Absence in the Unified state register of nalogoplatelshchikafizichesky person entrepreneur or legal entity or his separate divisions which according to the legislation shall be included in Single to the state register.
3.2. The list of reason codes of refusal in capture on accounting of the account of the Taxpayer is given in appendix 4 to this Procedure.
4.1. Exchange of information concerning opening/closing of accounts of Taxpayers in electronic form between GNS of Ukraine and financial institutions is performed by exchange of electronic documents. One electronic document may contain information relatively:
one or several same electronic messages on opening/closing of accounts of Taxpayers in financial institution (further - the File of messages);
one or several same electronic messages answers on capture/refusal in capture on accounting in bodies of GNS of the accounts of Taxpayers opened in financial institution (further - the File answer);
results of acceptance and verification of the specified files (further - receipts).
4.2. Files of messages, Files answers and receipts (further - Files), are created on the basis of the eXtensible Markup Language specification (XML).
4.3. Control of Files in XML format is exercised using schemes of control of XML documents (XML-Schema). Schemes of control of XML documents are developed and extend for each type of the GNS File of Ukraine by placement on the GNS website of Ukraine.
4.4. Development of electronic document forms and the coding of the respective fields of documents are performed in the Adobe Portable Document Format (PDF) format. Electronic forms are developed for each type of the File separately.
4.5. Creation of the electronic document comes to the end with imposing of the digital signature (further - the EDS).
4.6. GNS of Ukraine when using the EDS fulfills requirements of the Procedure for the application of the digital signature by public authorities, local government bodies, companies, organizations and organizations of the state pattern of ownership approved by the resolution of the Cabinet of Ministers of Ukraine of October 28, 2004 No. 1452.
4.7. Subjects of information exchange apply the digital signature with use of the strengthened certificate of the key by means of well-tried remedies of the digital signature issued by the akcreditirovanny centers of certification of keys.
GNS of Ukraine posts the list of the akcreditirovanny centers of certification of keys on the GNS website of Ukraine.
4.8. The format of transport connection meets the requirements of the unified format of transport connection in case of information exchange of taxpayers and bodies of GNS in electronic form telecommunication channels with use of the EDS.
4.9. The financial institution for file exchange with GNS of Ukraine shall have:
the software intended for creation and processing of Files in the format established by this Procedure (appendix 1);
Internet access and possibility of departure/adoption of Files e-mail;
the well-tried remedies of the EDS compatible to means of the EDS which are used in bodies of GNS;
the existing strengthened certificates of open keys created by the akcreditirovanny center of certification of keys for two responsible officials of financial institution who internal administrative documents of financial institution are authorized to certify the Message (further - responsible persons) and financial institution (seal of financial institution). Personal keys are on key (electronic) carriers which are stored in accordance with the terms of the contract with the akcreditirovanny center of certification of keys.
4.10. The basis for acceptance in processing of the File is:
its compliance to the established format;
confirmation of the EDS of financial institution and its responsible persons;
action of the appropriate strengthened certificate of key during EDS nalaganiye (proves to be true by means of the mark of time received from the akcreditirovanny center of certification of keys or if by the time of receipt of the electronic document effective period of the appropriate certificate was not finished or the appropriate certificate was not cancelled/is blocked);
action of the strengthened certificate of open key of the akcreditirovanny center of certification of keys and/or the strengthened certificate of open key of the relevant zaveritelny center.
4.11. The last e-mail address from which the File of messages from financial institution is sent remains in the GNS database of Ukraine, is used for sending receipts and Files answers to this financial institution and in case of its change is updated in the GNS database of Ukraine.
5.1. In case of exchange of information concerning opening and closing of accounts in electronic form with means of telecommunication communication financial institutions and GNS of Ukraine shall observe the following procedure:
5.1.1. The financial institution creates the File of messages according to the approved format by means of the software. Format of the File of messages (the functional subtype of file F, P or K) is given in appendix 1 to this Procedure.
After preparation of the File of messages by financial institution EDSs of responsible officials of financial institution in the following procedure are imposed on it: the first - the EDS of the second responsible person of financial institution, the second - the EDS of the first responsible person of financial institution, third - the EDS which is analog of print of seal of financial institution (further - electronic seal).
5.1.2. After imposing of the EDS the financial institution performs encryption of the File of messages with use of open key of the Information portal of GNS of Ukraine which contains in the strengthened certificate of open key, and sends it to the address GNS of Ukraine through e-mail of the Internet. The second copy of the File of messages in open form with imposed by the EDS is stored in financial institution.
5.1.3. The receipt on obtaining (further - the first receipt) the File of messages is File which is created by the software of GNS of Ukraine and certifies the fact and time of receipt of the File of messages. The format of the first receipt is given in appendix 1 to this Procedure.
The first receipt is confirmation to financial institution of transfer of its File of messages in GNS of Ukraine means of telecommunication communication if error code (appendix 8) according to the File of messages which is acknowledged, equals to zero.
The first receipt is sent to GNS of Ukraine to the e-mail address of financial institution from which the File of messages was sent.
5.1.4. After obtaining from financial institution of the File of messages GNS of Ukraine carries out its disaggregation, inspection of the EDS, check of compliance of the deciphered file to the approved format.
5.1.5. The receipt on acceptance in processing (further - the second receipt) the File of messages is File which is created by the software of GNS of Ukraine and certifies the fact and time of passing by the File of messages of formatnologichesky control, and also contains data concerning adoption of information of the File of messages in processing or its variations.
In the second receipt details of the File of messages which is acknowledged, information on financial institution, results of disaggregation, compliance of the File of messages to the approved format (error code according to the File of messages which is acknowledged) and error code concerning each Message which is rejected are specified. The format of the second receipt is given in appendix 1 to this Procedure.
5.1.6. If the sent File of messages is created with mistake which excludes possibility of its processing, then the second receipt on not adoption of the File of messages is sent to financial institution to processing with indication of the reason. All information which contained in such File of messages is considered unaccepted GNS of Ukraine.
If the File of messages which is acknowledged has mistakes in separate Messages, then information from such Messages is not accepted GNS of Ukraine and the second receipt contains the corresponding error code for each Message which is rejected. GNS of Ukraine accepts other Messages from the File of messages which is acknowledged in processing.
5.1.7. The file answer about results of processing of the File of messages is created by the software of GNS of Ukraine and contains data concerning capture on accounting/refusal in capture on accounting in bodies of GNS of accounts of Taxpayers, information on which opening arrived in the File of messages on which the File answer is provided, and was accepted in processing in GNS of Ukraine. The File answer format (the functional subtype R or D) is given in appendix 1 to this Procedure.
In the File answer details of the File of messages on which the answer, information on financial institution and the Taxpayers opening accounts in financial institution, account details, and also data on dates of capture on accounting or causes of failure in capture on accounting in bodies of GNS of accounts of Taxpayers is provided are determined.
If any of messages on opening of the accounts which arrived in the File of messages according to the second receipt was not accepted in processing, then on such File of messages the File answer is not provided.
5.1.8. The EDS of the Information portal of GNS of Ukraine is imposed on all receipts and the File answer, their encryption with use of open key of electronic seal of financial institution from which the File of messages, and posylaniye was sent by funds of telecommunication communication for the e-mail address of this financial institution is performed. The second copies of receipts and the File answer in electronic form are stored in GNS of Ukraine.
5.1.9. The financial institution after receipt of receipts or the File answer carries out their disaggregation, inspection of the EDS of the Information portal of GNS of Ukraine, check of compliance of the deciphered file to the approved format and comparison of the acquired information to contents of the File of messages.
After receipt of the File answer the financial institution sends to the address GNS of Ukraine the receipt on acceptance in processing (the second receipt) of the File answer. The format of the receipt is given in appendix 1 to this Procedure.
5.2. GNS of Ukraine provides the round-the-clock acceptance of Files of messages.
In case of receipt of the File of messages till 16 o'clock the first receipt certifying the fact of receipt of the File of messages, differently - within the first two hours of the next working day is sent to financial institution within two hours since acceptance.
If on the e-mail address of financial institution during the specified term after departure of the File of messages the first receipt did not arrive, then the financial institution shall consider the File of messages uncollected and take measures for its repeated departure.
Processing of Files of messages is performed from 9th to 17 o'clock daily, except output, festive and non-working days.
If to the address GNS of Ukraine within one working day after departure of the File answer from financial institution the receipt on Faylaotvet's acceptance did not arrive, then GNS of Ukraine considers the File answer uncollected and takes measures for its repeated departure.
GNS of Ukraine provides the list of phones of technical support on the GNS website of Ukraine.
5.3. The financial institution in case of impossibility of disaggregation and processing of receipts or the File answer, receipt of the first or second receipt with the error code different from zero, or not receipt of the second receipt or the File answer during the working day from the moment of receipt of the first receipt takes measures for clarification of situation then financial institution or GNS of Ukraine the new file goes.
5.4. Date and time of posylaniye financial institution of the Message in electronic form in GNS of Ukraine is the date and time fixed in the first receipt on receipt of the File of messages which contains such Message, on condition of receipt of the second receipt by financial institution with information on lack of mistake when processing this Message.
6.1. Bodies of GNS shall check information on opening/closing of accounts of Taxpayers received from financial institutions for compliance to the existing information in the Unified state register, in the Unified state register of the companies and organizations of Ukraine, in GRFL and in databases of bodies of GNS.
6.2. Control of storage and nondisclosure of information on opening or closing of accounts of Taxpayers in computer networks of the State Tax Service is assigned to bodies of GNS according to the legislation.
6.3. Information transfer from bodies of GNS in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol in bodies of GNS of district level is performed by means of corporate e-mail of bodies of GNS with use of the communication channel protected according to the legislation.
6.4. The information about all the received or sent Messages is entered by the relevant divisions of body of GNS in the online magazine of registration of Messages on opening/closing of accounts in financial institutions in No. P3 form (appendix 5). Roots of Messages are stored in registration part of accounting case of the Taxpayer.
6.5. The message on opening of each account of the Taxpayer which arrived in body of GNS in electronic form is unpacked, makes sure the signature of the responsible person of division of the taxpayer registration and joins registration part of accounting case of the Taxpayer.
The form of the paper copy of the electronic Message concerning opening of the account in financial institution is given in appendix 6 to this Procedure.
6.6. The information concerning capture on accounting of each account provided in the File answer in electronic form and closings of each account which are created according to the received receipts with financial institution is unpacked, make sure the signature of the responsible person of financial institution and is filed the client (documents based on which opening of customer account was performed).
The form of the paper copy of the electronic message answer concerning capture on accounting/account terminations of the Taxpayer in body of GNS is given in appendix 7 to this Procedure.
Director of the department of tax, customs policy and methodology of financial accounting M. O. Chmeruk
to the Procedure for provision of messages on opening/closing of accounts of taxpayers in banks and other financial institutions in bodies of the State Tax Service
Form and content of electronic messages on opening/closing of accounts of Taxpayers in financial institutions
1. The electronic message on opening/closing of accounts of Taxpayers in national and foreign currencies.
1.1. Functional subtype of the File of messages - F.
1.2. File F is created by financial institution which operates of customer account.
1.3. File F contains Messages which structure is given in table 1.1.
Table 1.1
Structure of the message on opening/closing of accounts of Taxpayers in national and foreign currencies which moves in the File of messages F
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The document ceased to be valid since February 7, 2014 according to the Order of the Ministry of Finance of Ukraine of January 10, 2014 No. 1