LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of September 11, 2013 No. 4375/D/99-99-18-06-05-14

About consideration of the address

The ministry of the income and charges of Ukraine considered your address <...> about provision of information concerning physical person <...> also reports.

According to part two of article 19 of the Constitution of Ukraine public authorities and local government bodies, their officials shall act only on the basis of the, within powers and method, provided by the Constitution and the laws of Ukraine.

According to Art. 16 of the Law of Ukraine "About information" tax information - set of data and data, the tasks and functions assigned to the monitoring bodies created or received by subjects of information relations in the course of the current activities and necessary for realization according to the procedure, established by the Tax code of Ukraine (further - the Code).

The legal regime of tax information is determined by the Code and other laws.

By article 70 of the Code it is determined that the central executive body which provides forming and realizes the state tax and customs policy creates and keeps the State register of physical persons - taxpayers (further - the State register).

According to subitem 70.15.2 of item 70.15 of Art. 70 of the Code of the data from the State register are information with limited access.

By Item 63.12 of Art. 63 of the Code it is determined that information which gathers, used and created by bodies of the income and charges in connection with the taxpayer registration is introduced in information databases and is used taking into account the restrictions provided for tax information with limited access.

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