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ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 14, 2013 No. 165

About approval of Methodical recommendations concerning the organization and conducting cameral verifications of tax statements of taxpayers, except verifications of the tax declaration about property condition and the income and the tax declaration of the payer of the single tax - the physical person - the entrepreneur

(Extraction)

According to the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of 18.03.2013 No. 141, and for the purpose of ensuring filling of budgets of all levels, enhancement of processes of administration of taxes and fees of establishment of single procedure for display of results of cameral checks of taxpayers I ORDER:

1. Approve Methodical recommendations concerning the organization and conducting cameral verifications of tax statements of taxpayers, except verifications of the tax declaration about property condition and the income and the tax declaration of the payer of the single tax - the physical person - the entrepreneur (further - Methodical recommendations) which are applied.

5. Recognize invalid orders GNA of Ukraine:

of 18.04.2008 No. 266 "About the organization of interaction of bodies of the State Tax Service when conducting verifications of tax declarations on the value added tax taking into account information of disaggregations of the tax liabilities and the tax credit on the value added tax by partners";

of 05.12.2008 No. 761 "About approval of the Approximate procedure for conducting cameral check and control of collection of the income tax";

of 25.01.2010 No. 34 "About the organization of complex working off of the amounts of the tax credit for the value added tax".

Approved by the Order of the Ministry of the income and charges of Ukraine of June 14, 2013 No. 165

Methodical recommendations
concerning the organization and conducting cameral verifications of tax statements of taxpayers, except verifications of the tax declaration about property condition and the income and the tax declaration of the payer of the single tax - the physical person - the entrepreneur (further - Methodical recommendations)

Section I. General provisions

1.1. These Methodical recommendations take root in bodies of the Ministry of the income and charges of Ukraine for the purpose of improvement of administration of taxes, completeness of declaring of the tax liabilities in the conditions of implementation of the special software for enhancement of the operating procedures of conducting cameral checks that will improve quality of materials of checks and will promote reduction of terms of their carrying out.

1.2. In case of application of Methodical recommendations it is necessary to be guided by such regulatory legal acts and the ordering documents:

The tax code of Ukraine, with changes (further - the Code);

The law of Ukraine "About financial accounting and the financial reporting in Ukraine" (further - the Law No. 996-XIV);

the resolution of the Cabinet of Ministers of Ukraine of December 29, 2010 No. 1246 "About approval of the Procedure for maintaining the Unified register of tax delivery notes" (further - the Resolution No. 1246);

the resolution of the Cabinet of Ministers of Ukraine of February 15, 2012 No. 98 "Questions of transition of income tax payers of the companies which is assessed with tax on zero rate according to Item 154.6 of article 154 of the Tax Code of Ukraine, to submission of the simplified tax declaration" (further - the Resolution No. 98);

the order of the Cabinet of Ministers of Ukraine of February 23, 2011 No. 143-r "About the list of offshore zones" (further - the order No. 143-r);

the order of the Cabinet of Ministers of Ukraine of December 5, 2012 No. 1007-r "Questions of creation and implementation of the electronic service "Electronic Office of the Taxpayer";

the order GNA of Ukraine of 11.02.2011 No. 85 "About implementation of electronic service for taxpayers - legal entities" (further - the order No. 85);

the order of the Ministry of Finance of Ukraine of 17.12.2012 No. 1340 "About approval of form of the Register of the issued and received tax delivery notes and procedure for its maintaining", registered in the Ministry of Justice of Ukraine in 01.02.2013 for No. 201/22733 (further - the order No. 1340);

the order of the Ministry of Finance of Ukraine of 24.05.95 No. 88 "About approval of the Regulations on documentary ensuring records in financial accounting", registered in the Ministry of Justice of Ukraine in 05.06.95 for No. 168/704 (further - the order No. 88);

the order of the Ministry of Finance of Ukraine of 25.11.2011 No. 1492 "About approval of forms and procedure for filling and submission of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine in 20.12.2011 for No. 1490/20228 (further - the order No. 1492);

the order GNS of Ukraine of 15.05.2012 No. 420 "About approval of Methodical recommendations of rather complex working off of VAT amounts which create the tax credit on the tax delivery notes which are not registered in ERNN" (further - Methodical recommendations No. 420);

the order GNS of Ukraine of 19.06.2012 No. 522 "About approval of Regulations of study of tax declarations on the value added tax according to which negative value is added and/or declares budget compensation of the value added tax" (further - the order No. 522);

the order of the Ministry of Finance of Ukraine of 28.09.2011 No. 1213 "About approval of form of the Tax declaration on the company income tax", registered in the Ministry of Justice of Ukraine in 20.10.2011 for No. 1215/19953, taking into account changes (further - the order No. 1213);

the order of the Ministry of Finance of Ukraine of 21.12.2011 No. 1684 "About introduction of amendments to some orders of the Ministry of Finance of Ukraine", registered in the Ministry of Justice of Ukraine in 25.01.2011 for No. 111/20424 (further - the order No. 1684);

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