LAW OF UKRAINE

of July 4, 2013 No. 406-VII

About modification of some legal acts of Ukraine in connection with carrying out administrative reform

The Verkhovna Rada of Ukraine decides:

I. Make changes to such legal acts of Ukraine:

1. In the Labor code of Ukraine (The sheet of the Verkhovna Rada of USSR, 1971, appendix to No. 50, the Art. 375):

"Officials of customs authorities, state tax authorities which gives the personal ranks" shall be replaced with words 1) in Item of 1 part one of Article 41 of the word "officials of bodies of the income and charges which gives the special ranks";

In paragraph eight of part one of Article 43-1 of the word "officials of customs authorities, the state tax authorities which gives the personal ranks" shall be replaced with words 2) "officials of bodies of the income and charges which gives the special ranks";

3) in Item 3 parts one of Article 232 of the word "officials, customs authorities, the state tax authorities which gives the personal ranks" shall be replaced with words "officials of bodies of the income and charges which gives the special ranks";

Shall be replaced with words 4) in part two of Article 259 of the word of "bodies of the State Tax Service" "bodies of the income and charges".

2. In the Code of Ukraine about administrative offenses (The sheet of the Verkhovna Rada of USSR, 1984, appendix to No. 51, the Art. 1122):

The name and paragraph one of part one of Article 188-23 to state 1) in such edition:

"Article 188-23. Obstacle to authorized persons of bodies of the income and charges, the Pension fund of Ukraine, funds of obligatory national social insurance in conducting checks

Making of actions which interfere with authorized persons of bodies of the income and charges in conducting the checks connected with charge, calculation and payment of single fee on obligatory national social insurance, to authorized persons of bodies of the Pension fund of Ukraine in conducting the checks connected with violations of the law about obligatory national pension insurance, submission of data which are used in the register of insured persons of the State register of obligatory national social insurance, and also making of actions which interfere with authorized persons of bodies of the Pension fund of Ukraine, Fund of obligatory national social insurance of Ukraine on case of unemployment, Social Insurance Fund from labor accidents and occupational diseases of Ukraine Social Insurance Fund on temporary disability in conducting checks concerning use of insurance means in the cases provided by the law";

Articles 234-2 and 244-2 to state 2) in such edition:

"Article 234-2. Bodies of the income and charges

Bodies of the income and charges consider cases on the administrative offenses connected with violation of procedure for acceptance of cash for its further transfer (Article 163-13), violation of procedure for carrying out cash calculations and calculations with use of electronic means of payment for goods (services) (Article 163-15), evasion from submission of the declaration on the income (Article 164-1), violation of the law about collection and accounting of single fee on obligatory national social insurance ( Article 165-1), violation of procedure for the termination of the legal entity or business activity of the physical person - the entrepreneur (parts three - the seventh Article 166-6), obstacle to authorized persons of bodies of the income and charges in conducting checks (Article 188-23).

On behalf of bodies of the income and charges to consider cases on administrative offenses and have the right to impose administrative punishments heads of bodies of the income and charges and their deputies";

"Article 244-2. Bodies of the Pension fund of Ukraine

Bodies of the Pension fund of Ukraine consider cases on the administrative offenses connected with violations of the law about obligatory national pension insurance, submission of false information which is used in the register of insured persons of the State register of obligatory national social insurance (Article 165-1), and with obstacle to authorized persons of the Pension fund of Ukraine and its bodies in conducting checks (Article 188-23)";

3) in the text of the Code of the word "body of the State Tax Service of Ukraine", "body of the State Tax Service", "body of Tax Service", "State Tax Service" in all cases and numbers shall be replaced with words "bodies of the income and charges" in the corresponding case and number, and to replace words of "customs offices" with the word of "customs" in the corresponding case.

3. In the Economic Procedure Code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 1992 No. 6, the Art. 56):

Item 2 parts two of Article 54 to state 1) in such edition:

"2) the name (for legal entities) or name (surname, name and middle name in case of its availability for physical persons) the parties, their location (for legal entities) or the residence (for physical persons), identification codes of business entity in case of their availability (for legal entities) or registration number of accounting card of the physical person - the taxpayer in case of its availability";

Shall be replaced with words 2) in part one of Article 116 of the word of "local authorities of the State Tax Service" "the state tax authorities".

4. In the Item "g" of part two of Article 91 of the Maritime Code of Ukraine ( 349) words of "customs authorities" shall be replaced with words sheets of the Verkhovna Rada of Ukraine, 1995 No. No. 47-52, of the Art. "bodies of the income and charges".

5. In the Item of part seven of Article 137 of the Land code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2002 No. 3-4, of the Art. 27) of the word "body of the State Tax Service" shall be replaced with words "body of the income and charges".

6. In the Economic code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2003 No. No. 18-22, of the Art. 144):

To exclude 1) in part three of Article 86 of the word "certified by the relevant tax authority";

2) in part two of Article 250 of the word "bodies of the State Tax Service and customs authorities" shall be replaced with words "bodies of the income and charges";

3) in the text of the Code of the word "body of the State Tax Service", "tax authority" and "state tax authority" in all cases and numbers shall be replaced with words "body of the income and charges" in the corresponding case and number.

7. In the text of the Civil code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2003 No. No. 40-44, of the Art. 356) of the word "body of the State Tax Service" in all cases and numbers shall be replaced with words "body of the income and charges" in the corresponding case and number.

8. In part three of Article 368 of the Code of civil procedure of Ukraine ( 492) words of "local authorities of the State Tax Service" shall be replaced with words sheets of the Verkhovna Rada of Ukraine, 2004 No. No. 40-42, of the Art. "the state tax authorities".

9. In the Code of administrative legal proceedings of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2005 No. No. 35-37, of the Art. 446):

1) in Article 183-3:

in the name of the word of "bodies of the State Tax Service and customs authorities" shall be replaced with words "bodies of the income and charges";

in part one:

shall be replaced with words words of "bodies of the State Tax Service" "bodies of the income and charges";

add with item 4 of such content:

"4) obligations of the director to carry out inventory count of fixed assets, inventory items which were or are under customs control or were used by this company together with goods which were placed in the corresponding customs regime";

the second to exclude part;

in part four of the word "parts two" shall be replaced with words "parts three";

in the paragraph the second shall be replaced with words word parts eight of "body of the State Tax Service, customs authority" "body of the income and charges";

Shall be replaced with words 2) in part three of Article 258 of the word of "local authorities of the State Tax Service" "the state tax authorities".

10. In the Air code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2011 No. 48-49, of the Art. 536):

Item of 31 part one of Article 1 to state 1) in such edition:

"31) the state aircraft - the aircraft which is used in the military, border service, service of civil protection, in law-enforcement bodies and bodies of the income and charges";

Shall be replaced with words 2) in part four of Article 70 of the word of "customs authorities of Ukraine" "bodies of the income and charges", and the word "specially authorized central executive body in industry of customs affairs" - words "the central executive body which provides forming and realizes the state tax and customs policy";

3) in the text of the Code of the word "customs authorities" in all cases shall be replaced with words "bodies of the income and charges" in the corresponding case.

11. In the Criminal Procedure Code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2013 No. No. 9-13, of the Art. 88):

Shall be replaced with words 1) in part one of Article 41 of the word of "tax legislation" "the tax and customs legislation", and to exclude words of "bodies of the State Customs Service of Ukraine";

2) in Article 246:

word part five in paragraph five "the chairman of body which exercises control of observance of the tax legislation" shall be replaced with words "the head of the central executive body which provides forming and realizes the state tax and customs policy";

in part six of the word of "tax legislation" shall be replaced with words "the tax and customs legislation", and to exclude words of "bodies of the State Customs Service of Ukraine";

The paragraph the fifth Item 1 of the Section X "Final provisions" to exclude 3).

12. In items 4 and 5 parts two of article 12-2 of the Law of Ukraine "About investing activities" (Sheets of the Verkhovna Rada of Ukraine, 1991 No. 47, Art. 646; 2012 No. 36, Art. 416; with the changes made by the Law of Ukraine of November 20, 2012 No. 5492-VI) of the word "body of the State Tax Service" in all cases shall be replaced with words "body of the income and charges" in the corresponding case.

13. In article 10 of the Law of Ukraine "About frontier of Ukraine" (Sheets of the Verkhovna Rada of Ukraine, 1992 No. 2, Art. 5; 2003 No. 27, of the Art. 209) of the word "customs offices" shall be replaced with words "bodies of the income and charges".

14. In the Law of Ukraine "About operational search activities" (Sheets of the Verkhovna Rada of Ukraine, 1992 No. 22, Art. 303 with the following changes):

Article 3 after the words "Criminal Procedural" to add 1) with the word "Tax";

2) in Article 5 part one:

to state the paragraph of the seventh in such edition:

"bodies of the income and charges - operational divisions of tax police and divisions which combat smuggling";

the tenth to exclude the paragraph;

Shall be replaced with words 3) in part four of Article 7 of the word of "tax police of the State Tax Administration of Ukraine" "bodies of the income and charges", and to exclude words of "The State Customs Service of Ukraine";

4) in Article 8:

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