LAW OF UKRAINE

of July 4, 2013 No. 404-VII

About introduction of amendments to the Tax Code of Ukraine in connection with carrying out administrative reform

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, No. No. 13-17, of the Art. 112) such changes:

1. In Article 1:

1) in Item 1.1:

in the paragraph the second shall be replaced with words words of "bodies of the State Tax Service" "the monitoring bodies determined by Item 41.1 of Article of 41 of this Code";

add with the paragraph third such content:

"The public tax case - the field of activity of monitoring bodies provided by this Code and other acts of the legislation of Ukraine, directed to forming and realization of the state tax policy regarding administration of taxes, charges, payments";

And figure of "the Section V of the Law of Ukraine "On banks and banking activity" shall be replaced with words 2) in Item 1.3 of the word "the Law of Ukraine "On system of guaranteeing household deposits".

2. In Item 14.1 of Article 14:

To add 1) with subitems 14.1.1-1 and 14.1.114-1 of such content:

"14.1.1-1. administration of taxes, charges, customs payments, single fee on obligatory national social insurance (further - single fee) and other payments according to the legislation, control of which observance is imposed on monitoring bodies (further, - taxes, charges, payments) is set of decisions and procedures of monitoring bodies and actions of their officials which determine institution structure of the tax and customs relations, will organize identification, accounting of taxpayers and payers of single fee and the taxation objects, provide field service of taxpayers, the organization and control of tax payment, charges, payments according to the procedure established by the law";

"14.1.114-1. provision of services of the digital signature - registration of applicants, provision in use of means of the digital signature, assistance in case of generation of open and personal keys, servicing of certificates of keys (forming, distribution, cancellation, storage, blocking and recovery), provision of information of rather existing, cancelled and blocked certificates of keys, provision of service of fixation of time, the consulting and other services determined by the Law of Ukraine "About the digital signature";

Shall be replaced with words 2) in subitem 14.1.24 of the word "which are controlled by bodies of the State Tax Service" "control for collection of which is imposed on monitoring bodies";

To "taxpayer" shall be replaced with words 3) in subitems 14.1.31 and 14.1.32 of the word to "taxpayer".

3. In subitem 17.1.1 of Item 17.1 of Article 17 of the word "in bodies of the State Tax Service and in customs authorities" shall be replaced with words "in monitoring bodies".

4. State Articles 19-1, 20 and 41 in such edition:

"Article 19-1. Functions of monitoring bodies

19-1.1. Monitoring bodies perform such functions:

19-1.1.1. perform administration of taxes, charges, payments;

19-1.1.2. control timeliness of giving by taxpayers and payers of single fee of the reporting (declarations, calculations and other documents connected with calculation and tax payment, charges, payments) provided by the law, timeliness, reliability, completeness of charge and tax payment, charges, payments;

19-1.1.3. provide administrative services to taxpayers, charges, payments;

19-1.1.4. exercise control of the terms of carrying out payments in foreign currency established by the law, of observance of procedure for acceptance of cash for further transfer (except acceptance of cash by banks), behind observance by subjects of managing of the mandatory requirements established by the legislation concerning possibility of calculations for goods (services) with use of electronic means of payment, procedure for carrying out cash calculations for goods (services), carrying out settlement transactions, and also behind availability of licenses for carrying out types of economic activity which are subject to licensing according to the law, availability of trade patents;

19-1.1.5. exercise control of observance by executive bodies of village and settlement councils of procedure for acceptance and accounting of taxes and fees from taxpayers, timeliness and completeness of transfer of the specified amounts of the budget;

19-1.1.6. exercise control of legitimacy of budget compensation of the value added tax;

19-1.1.7. register and record taxpayers, persons who perform transactions with goods which are under customs control, the taxation objects and objects connected with the taxation carry out differentiation of taxpayers;

19-1.1.8. provide reliability and completeness of accounting of taxpayers and payers of single fee, the subjects of foreign economic activity, the taxation objects and objects connected with the taxation;

19-1.1.9. create and keep the State register of physical persons – taxpayers, the Single databank about taxpayers - legal entities, registers which maintaining is assigned by the legislation to monitoring bodies;

19-1.1.10. provide accounting of taxes, charges, payments;

19-1.1.11. provide review of decisions of monitoring bodies of the lowest level in the procedure established by the legislation;

19-1.1.12. resolve according to the Customs code of Ukraine issues concerning realization of compromise;

19-1.1.13. perform licensing of activities of subjects of managing for production of alcohol, alcoholic beverages and tobacco products, wholesale trade by alcohol, wholesale and retail trade by alcoholic beverages and tobacco products and control of such production;

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