LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 3, 2013 No. 4730/5/99-99-15-01-05-16

The ministry of the income and charges of Ukraine by results of consideration of your letter concerning determination of responsible officials of the taxpayer within competence reports.

According to Item 15.1 of article 15 of the Tax Code (further the Code) taxpayers physical persons (residents and nonresidents of Ukraine) are recognized, legal entities (residents and nonresidents of Ukraine) and their separate divisions which have receive (give) the taxation objects or perform the activities (transactions) which are the taxation object according to NKU or the tax laws and to whom the obligation on tax payment and charges according to the Code is assigned.

Taxpayers, tax agents and/or their officials bear responsibility in case of making of the violations determined by the laws by the tax matters and other legislation, control of which observance is imposed on monitoring bodies (Item 110.1 of article 110 of the Code).

According to note regulations to Art. 364 of the Criminal code of Ukraine (further - the Criminal code) officials (in Articles 364, of 365, of 368, 368-1, 369 Criminal codes) are persons who it is permanent, temporary or on special power perform functions of public agents or local self-government, and also borrow constantly or temporarily in public authorities, local self-government, on state or municipal unitary enterprises, in organizations or the organizations of position, connected with accomplishment of organizational and administrative or administrative functions or perform such functions on special power which person is allocated with authority of the government, local self-government, the central state body with the special status, authority or authorized person of the company, organization, organization, court or the law.

Officials officials of foreign states (persons holding positions in legislative, executive, administrative or judicial authority of foreign state and also other persons performing functions of the state for foreign state, in particular, for state body or the state company), and also officials of the international organizations are also recognized (the employees of the international organization or other persons authorized by such organization to be effective from her name).

Definition of the official of governing bodies of society is given in article 23 of the Law of Ukraine "About economic societies", with changes and amendments, and also in article 2 of the Law of Ukraine "About public service".

According to articles 163-2, 164-2, 164-4, 165-1 and 186-3 of the Code of Ukraine about administrative offenses the employees of the companies, organizations and organizations having the right to perform within the competence the imperious organizational and administrative actions having legally significant effects (for example, to give obligatory instructions, to dispose of the credits, to hire and dismiss workers, to take measures of encouragement and disciplinary impact treat officials proceeding from the generalized practice of the bodies considering cases on administrative offenses).

According to article 8 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" questions of the organization of financial accounting at the company are within the competence of his owner (owners) or authorized body (official) according to the legislation and constituent documents.

Responsibility for the organization of financial accounting and ensuring fixation of the facts of implementation of all economic activities in source documents, storage of the processed documents, registers and the reporting during fixed term, but at least three years, are born by the owner (owners) or the authorized body (official) performing plant management according to the legislation and constituent documents.

The chief accountant or person to who conducting financial accounting of the company is assigned provides observance at the company of the established single methodological beginnings accounting accounting, creation and representation at the scheduled time of the financial reporting.

Considering the above, directors (the chairman of the board, the president, the CEO, the director, the deputy director, the chief accountant) irrespective of patterns of ownership of the companies are officials.

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