ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 3, 2013 No. 143

About approval of the Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making of the Ministry of the income by territorial authority and charges of Ukraine about conducting such check

According to subitem 75.1.2 of Item 75.1 of Article 75 of Chapter 8 of the Section ІІ the Tax code of Ukraine and the subitem 2 of item 4 of the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of March 18, 2013 No. 141, for the purpose of providing single procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and adoption of the relevant decision by territorial authority of the Ministry of the income and charges of Ukraine I ORDER:

1. Approve the Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making of the Ministry of the income by territorial authority and charges of Ukraine about conducting such check which is applied.

2. (Krukhmalev S. B.) to provide to department of tax and customs audit of the Ministry of the income and charges of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective since January 1, 2014.

4. I reserve control over the implementation of the order.

It is approved: Minister of Finance of Ukraine

Yu.V.Kolobov

It is approved: The chairman of Public service of Ukraine on questions regulatory policy and development of entrepreneurship

M. Yu. Brodsky

Approved by the Order of the Ministry of the income and charges of Ukraine of June 3, 2013, No. 143

Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making of the Ministry of the income by territorial authority and charges of Ukraine about conducting such check

І. General provisions

1.1. This Procedure is developed according to subitem 75.1.2 of Item 75.1 of Article 75 of Chapter 8 of the Section ІІ and Item 16 of subsection 10 of the Section XX of the Tax code of Ukraine (further - the Code).

1.2. Documentary unscheduled electronic inspections not eligible to travel abroad (further - electronic checks) taxpayers who apply simplified taxation system of accounting and the reporting, are carried out since January 01, 2014; subjects of managing of micro, small and medium business - since January 01, 2015; other taxpayers - since January 01, 2016.

1.3. Subject of documentary check is timeliness, reliability, completeness of charge and payment of the corresponding taxes and fees provided by the Code, and also observance of foreign and other exchange legislation, control of which observance is imposed on monitoring bodies.

ІІ. Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad

2.1. Electronic inspection is carried out based on the statement of the taxpayer with the insignificant risk degree established according to Item 77.2 of Article 77 of Chapter 8 of the Section ІІ the Code about conducting electronic check (further - the Statement) which moves in the form provided by appendix 1 to this Procedure.

2.2. The taxpayer in the Statement, except general accounting data, information without fail is specified about:

1) tax periods of economic activity which are subject to electronic check;

2) to system of the taxation which is applied by the taxpayer;

3) the list of taxes which will be checked during conducting electronic check (the single tax, the income tax of the companies, the value added tax, income tax, other taxes if technically possible their checks by body of the State Tax Service (further - territorial authority Mindokhodov of Ukraine);

4) conducting in electronic form financial accounting according to the Instruction about application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations approved by the order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291, of Ukraine registered in the Ministry of Justice on December 21, 1999 for No. 893/4186;

5) maintaining in electronic form source documents which confirm legitimacy of conducting financial accounting;

Provision by the taxpayer together with the Statement to territorial authority Mindokhodov of Ukraine electronically with observance of condition concerning registration of the digital signature of advance holders of documents who according to the Code are connected with calculation and tax payment and charges (if such documents are created by the taxpayer electronically and are stored 6) on machine data carriers), in the format established according to Item 85.2 of Article 85 of Chapter 8 of the Section ІІ the Code;

7) method of provision of documents for electronic check (by means of the channel which transfers the electronic reporting, or the electronic medium of information).

2.3. The application is submitted by the head or the authorized representative of the taxpayer (with presentation of the document, stipulated in Item 19.2 Articles 19 of the Section I of the Code) to territorial authority Mindokhodov of Ukraine in which he stays on tax accounting, not later than in 10 calendar days prior to the expected beginning of conducting electronic check.

The statement and documents provided by subitem 75.1.2 of Item 75.1 of Article 75 of Chapter 8 of the Section ІІ the Code can be provided by the taxpayer to territorial authority Mindokhodov of Ukraine:

the letter with the assurance of receipt and with the inventory of enclosed;

to directly territorial authority Mindokhodov of Ukraine;

in electronic form on condition of observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About the digital signature" and this Procedure. The document is considered given only after receipt of signed confirmation from territorial authority Mindokhodov of Ukraine.

2.4. Electronic inspection can be carried out for the tax periods determined by the taxpayer for which documentary scheduled or unscheduled inspections were not carried out (on appropriate questions which the taxpayer intends to check), and in case of provision to territorial authority Mindokhodov of Ukraine of the corresponding declarations (calculations). Such tax period cannot constitute less than one base tax (reporting) periods on the corresponding tax (collection).

2.5. For conducting electronic check the taxpayer together with the Statement provides representation to territorial authority Mindokhodov of Ukraine electronically of documents which according to the Code are connected with calculation and tax payment and charges, with observance of condition concerning registration of the digital signature of advance holders and in the format established according to Item 85.2 of Article 85 of Chapter 8 of the Section ІІ the Code.

2.6. If necessary territorial authority Mindokhodov of Ukraine who carries out electronic inspection in the cases provided by the Code has the right to receive from the taxpayer or his authorized representatives copies of documents which concern check subject. Such copies shall be certified by the signature of the taxpayer or his official and are under seal (in the presence).

For receipt of copies of documents territorial authority Mindokhodov of Ukraine addresses the taxpayer in the procedure determined by Article 42 of Chapter 2 of the Section ІІ the Code.

ІІІ. Procedure for decision making by territorial authorities Mindokhodov of Ukraine about conducting electronic check

3.1. Territorial authority Mindokhodov of Ukraine based on information specified by the taxpayer in the Statement and documents attached to it for conducting electronic check, and the tax information which is available in territorial authority Mindokhodov of Ukraine makes the decision about carrying out/not conducting such check.

3.2. The decision about carrying out/not conducting documentary unscheduled electronic inspection not eligible to travel abroad is accepted by the head of territorial authority Mindokhodov of Ukraine to which the taxpayer submits the Application, within 10 calendar days from the date of receipt of such Statement in the form given in appendix 2 to this Procedure. Such decision is registered the structural division responsible for registration of the entering and outgoing correspondence of territorial authority Mindokhodov of Ukraine, in the magazine of registration of decisions on carrying out/not conducting documentary unscheduled electronic inspection not eligible to travel abroad in the form given in appendix 3 to this Procedure.

3.3. The decision on not conducting check can be made by territorial authority Mindokhodov of Ukraine if on analysis results of information specified in Item 3.1 of this Section such circumstances are established:

1) the Application is submitted with violation of the established form, including are not filled necessary data (are incorrectly completed), it is not signed or is not under seal the taxpayer (in the presence);

2) the payer belongs to average or the high risk determined according to Item 77.2 of Article 77 of Chapter 8 of the Section ІІ the Code;

3) the accounting data of the payer received by territorial authorities Mindokhodov of Ukraine in the procedure established by the legislation do not answer the data specified in the Statement;

4) the period which is subject to check according to the Statement, does not answer the base tax (reporting) period on the corresponding tax (collection);

5) the period which is subject to check according to the Statement is already covered by documentary scheduled or unscheduled inspection (on appropriate questions which the taxpayer intends to check);

6) financial accounting (in electronic form) is kept with violation of the Instruction about application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations approved by the order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291, of Ukraine registered in the Ministry of Justice on December 21, 1999 for No. 893/4186;

7) failure to provide by the taxpayer together with the Statement to territorial authority Mindokhodov of Ukraine electronically with observance of condition concerning registration of the digital signature of advance holders of documents who according to the Code are connected with calculation and tax payment and charges, in the format established according to Item 85.2 of Article 85 of Chapter 8 of the Section ІІ the Code;

8) the actual activities of the taxpayer fall under the activities provided by subitem 291.5.1 of Item 291.5 of Article 291 of Chapter 1 of the Section X_V of the Code when which implementing the taxpayer cannot be the payer of the single tax;

9) other reasoned bases which technically do not give the chance to carry out documentary inspection by electronic method.

3.4. The decision on not conducting check without fail shall contain list of the bases established by territorial authority Mindokhodov of Ukraine which do not give the chance to carry out electronic inspection.

3.5. The decision on carrying out/not conducting electronic check is sent to the taxpayer in the procedure determined by Article 42 of Chapter 2 of the Section ІІ the Code not later than the next working day of date of its acceptance.

In case of decision making about conducting electronic check documents, stipulated in Article the 79th Chapter 8 of the Section ІІ the Code are attached to such decision.

3.6. The decision on not conducting electronic check does not limit possibility of the repeated address of the taxpayer with the Statement.

3.7. Registration and realization of materials of electronic checks are performed according to the procedure, provided by the Code.

Appendix 1

to the Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making of the Ministry of the income by territorial authority and charges of Ukraine about conducting such check (Item 2.1 of the Section ІІ)

See Appendix 1 (22Kb In original language)

 

Appendix 2

to the Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making of the Ministry of the income by territorial authority and charges of Ukraine about conducting such check (Item 3.2 of the Section ІІІ)

See Appendix 2 (4Kb In original language)

 

Appendix 3

to the Procedure for submission by the taxpayer of the statement for conducting documentary unscheduled electronic inspection not eligible to travel abroad and decision making of the Ministry of the income by territorial authority and charges of Ukraine about conducting such check (Item 3.2 of the Section ІІІ)

See Appendix 3 (3Kb In original language)

 

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