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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 22, 2014 No. 462

About modification of the Accounting treatment for taxpayers and charges

According to Article 62 of Chapter 5, Articles 63-68 of Chapter 6 of the Section II, Item 133.3 of Article 133, Items 153. 13, 153.14 Articles 153 of the Section III, Item 335.2 of Article 335 of the Section XVIII of the Tax code of Ukraine, the resolution of the Cabinet of Ministers of Ukraine of March 1, 2014 "About liquidation of the Ministry of the income and charges", for the purpose of reduction in compliance with the Law of Ukraine of October 24, 2013 No. 657-VII "About introduction of amendments to the Tax Code of Ukraine concerning accounting and registration of taxpayers and enhancement of some provisions" and other changes in the legislation, ensuring payment and administration of taxes, the rights and obligations of taxpayers ORDER to No. 67:

1. Make changes to the Accounting treatment for taxpayers and charges, the Ministry of Finance of Ukraine approved by the order of December 09, 2011 for No. 1588, registered in the Ministry of Justice of Ukraine on December 29, 2011 for No. 1562/20300 (with changes), having been reworded as follows it which is applied.

2. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.) to provide in accordance with the established procedure: submission of this order on state registration in the Ministry of Justice of Ukraine; promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I.

Approved by the Order of the Ministry of Finance of Ukraine on December 09, 2011 No. 1588

(in edition of the order of the Ministry of Finance of Ukraine on April 22, 2014 No. 462)

Accounting treatment for taxpayers and charges

I. General provisions

1.1. This Procedure is developed according to the Tax code of Ukraine for the purpose of use of single rational technique of accounting of taxpayers and charges in monitoring bodies.

1.2. Accounting of taxpayers is one of methods of tax control. The taxpayer registration is kept for the purpose of creation of conditions for implementation by monitoring bodies of control of correctness of charge, timeliness and completeness of tax payment, the added financial sanctions, observance of tax and other legislation, control of which observance is imposed on monitoring bodies.

1.3. All taxpayers are subject to registration or registration in monitoring bodies.

Registration in monitoring bodies of legal entities, their separate divisions, and also self-employed persons is performed irrespective of obligation availability on payment of these or those taxes and fees.

1.4. For the purpose of carrying out tax control taxpayers are subject to registration or registration in monitoring bodies on the location of legal entities, separate divisions of legal entities, residence of persons (the main place of accounting), and also in the location (registration) of their divisions, personal and real estate, the taxation objects or objects connected with the taxation or through which activities (the nonbasic place of accounting) are performed.

The taxpayer shall be registered in the relevant monitoring bodies in the main and nonbasic places of accounting, report about all taxation objects and objects connected with the taxation, monitoring bodies in the main place of accounting.

1.5. Action of this Procedure extends to taxpayers - legal entities (residents and nonresidents), their separate divisions and permanent missions of nonresidents, and also self-employed persons. Information about such taxpayers obtained for their accounting according to this Procedure is introduced in the Single databank about taxpayers - legal entities (further - the Single databank of legal entities) and components of such databank (the register of taxpayers - nonresidents, the register of cooperation agreements, agreements of property management and production sharing agreements), and also in the Register of self-employed persons which is component of the State register of physical persons - taxpayers (further - GRFL).

1.6. Concerning each taxpayer registered in monitoring body according to this Procedure accounting case is created.

Registration part of accounting case of the taxpayer is created of documents which arrive in monitoring bodies for registration of the taxpayer, and supplemented with documents, represented by the taxpayer or arrive concerning the taxpayer according to articles 66-68 of the Tax Code of Ukraine.

Reporting part of accounting case of the taxpayer is created of tax declarations (reports, calculations) and other documents connected with calculation and tax payment and charges which move the payer during its activities.

Conducting accounting cases of taxpayers is performed with observance of rules of clerical work. Completing of documents is carried out in chronological or thematic procedure or in their combination. Each part of accounting case shall have the list of documents. Storage of separate documents and accounting cases is performed according to the List of the standard documents created during activities of state bodies and local government bodies, other organizations, companies and organizations with indication of storage durations of documents, the Ministry of Justice of Ukraine approved by the order of April 12, 2012 No. 578/5, registered in the Ministry of Justice of Ukraine on April 17, 2012 for No. 571/20884.

1.7. In this Procedure terms are used in the following values:

military unit - military units, institutions, organizations, the organizations of the Armed Forces of Ukraine and other military forming formed according to the laws of Ukraine;

the authorized person - the agreement party (contract) on joint activities (the legal entity registered in Ukraine according to the Law of Ukraine "About state registration of legal entities and physical persons - entrepreneurs" (further - the Law), or its separate division) which is income tax payer and is authorized to record results of joint activities by other parties according to terms of the contract (contract) on joint activities (further - cooperation agreement);

the managing director of property - the legal entity who is the subject of business activity and the income tax payer also keeps separately from own account of the income and expenses from property management, it is received by it in management under agreements of property management;

centralized accounts departments - the centralized accounts departments created under the ministries and republican committees of the Autonomous Republic of Crimea, local public administrations, local government bodies in other budgetary institutions.

Other terms are used in the values given in the Tax code of Ukraine.

1.8. This Procedure determines the following questions:

1) procedure for determination of tax taxpayer number; procedure for test of the documents submitted by taxpayers for capture on accounting in monitoring bodies;

2) procedure for registration of taxpayers in the relevant monitoring bodies on the basic and not the main place of accounting and the message by the taxpayer on all taxation objects and objects connected with the taxation, to monitoring bodies in the main place of accounting of the taxpayer;

3) establishment of the list of documents which are submitted for capture on the taxpayer registration, procedure for submission of such documents, and also procedure for maintaining documentation in case of statement of taxpayers for accounting in monitoring bodies, entering of information on them into the corresponding registers;

4) establishment of forms of statements, certificates and documents concerning the taxpayer registration;

5) procedure for modification of accounting data of taxpayers;

6) procedure for submission of statements by the taxpayer in monitoring bodies in case of registration of change of the location (residence), the information about persons responsible for conducting accounting and/or tax accounting of the legal entity and his separate divisions, emergence of changes in accounting these taxpayers or modification to documents which are submitted for capture for accounting according to this Procedure;

7) procedure for removal from the taxpayer registration in monitoring bodies.

II. Procedure for determination of tax taxpayer number

2.1. The taxpayer registration in monitoring bodies is kept according to tax numbers.

2.2. Tax taxpayer number is:

1) code according to the Unified state register of the companies and organizations of Ukraine (further - EGRPOU) for taxpayers who join in such register (legal entities and separate divisions of legal entities - residents and nonresidents);

2) registration number of accounting card of the taxpayer - physical person, except persons who because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and notified on it the relevant monitoring body and have mark in the passport about the right to make any payments on series and passport number;

3) registration (accounting) taxpayer number which is appropriated by monitoring bodies on the structure established in Item 2.3 of this Section, to the taxpayers specified in Item 2.4 of this Section.

2.3. Structure of registration (accounting) taxpayer number which is appropriated by monitoring body: 00000000K, where:

0... 0 - value of tax taxpayer number (8 categories) from the range of numbers which determines the central executive body realizing the state tax policy (further - the Central monitoring body);

To - the control category which is created on the algorithm determined by the Central monitoring body.

2.4. Registration (accounting) taxpayer number is provided by monitoring bodies:

1) to authorized persons of cooperation agreements in the territory of Ukraine without creation of the legal entity in case of registration of the agreement according to this Procedure;

2) the managing director of property in case of capture on accounting of agreements of property management according to this Procedure;

3) to investors (operators) under production sharing agreements;

4) to contractors (to legal entities - nonresidents) projects (programs) of the international technical assistance;

5) to foreign diplomatic representations and consular establishments, representative offices of the international organizations in Ukraine (further - diplomatic mission) in case of their capture on accounting according to items 4. 4, 4.9 Sections IV of this Procedure;

6) to nonresidents in case of their capture on accounting according to Item 4.4 of the Section IV of this Procedure (except diplomatic missions);

7) to permanent missions of nonresidents in the territory of Ukraine in case of their capture on accounting according to Item 5.4 of the Section V of this Procedure.

2.5. Tax taxpayer number is specified in all certificates, references, patents, in other documents or messages which are given to the taxpayer, in all tax declarations (calculations, reports), payment documents on taxes and fees, in financial records, and also in other cases, stipulated by the legislation.

2.6. Tax taxpayer number does not change during the entire period of stay on accounting in monitoring bodies of such taxpayer, except as specified changes of code on EGRPOU or registration number of accounting card of the taxpayer.

2.7. Tax number is issued to the authorized person on several cooperation agreements managing property under several agreements of property management or the investor (operator) under several production sharing agreements on each of the specified agreements (agreements) in case of their capture on accounting according to this Procedure.

The tax number provided to the authorized person managing property or to the investor (operator) does not change during the entire period of stay on accounting in monitoring bodies of the corresponding contract or agreement, including in case:

appointments of other person - the agreement party or the agreement the authorized person or the investor (operator) if effects of such changes is not termination of the contract or agreements; changes of the location of the authorized person managing property or the investor (operator);

changes of monitoring body in which the authorized person, managing property or the investor (operator) is on accounting.

2.8. After removal from accounting of the taxpayer tax number which was provided by monitoring body is closed and further is not used.

III. Procedure for capture on accounting in the main place of the taxpayer registration - legal entities and their separate divisions

3.1. Capture on accounting in the main place of accounting of legal entities and their separate divisions as taxpayers and charges in monitoring bodies is performed after:

carrying out state registration of the legal entity according to the Law;

inclusion of data on separate division in the Unified State Register of Legal Entities and physical persons - entrepreneurs (further - the Unified state register) according to the Law;

assignment of codes on EGRPOU - for legal entities and their separate divisions for which features of their state registration are established by the law and which do not join in the Unified state register.

Capture on the taxpayer registration by monitoring bodies is performed by the principle of organizational unity of the registration procedures which are carried out by the state registrars and procedures of registration of taxpayers which are provided with monitoring bodies. Exchange of data (notifications) on implementation of actions for state registration and registrations (removal from accounting) of legal entities and physical persons - entrepreneurs is performed according to the procedure of mutual exchange of information from registers of the Public registration service of Ukraine and the Central monitoring body.

3.2. The basis for registration in the main place of accounting in monitoring body is receipt in this body:

data from the Unified state register or from the corresponding registration card about carrying out state registration of the legal entity;

data from the Unified state register or the notification of the state registrar on entering into the Unified state register of record about the judgment on cancellation of state registration of the termination of the legal entity;

notifications of the state registrar or data from the Unified state register on creation of separate division of the legal entity;

the documents determined by Sections IV and V of this Procedure and provided by the legal entity or separate division of the legal entity according to this Procedure.

3.3. Monitoring bodies exercise control of data which arrived from the Unified state register, on correctness of use of registration numbers of accounting cards of taxpayers and in case of recognition wrong (incomplete) the data which arrived from the Unified state register:

send to the Unified state register the notification on rejection of the corresponding data for acceptance by the state registrars of actions for remedial action;

notify taxpayers on the revealed mistakes in registration taxpayers of nomerakhuchetny cards and need of submission of the specified data to relevant organs.

After refining of data the monitoring body performs adjustment of data of rather registration numbers of accounting cards of taxpayers in the Single databank of legal entities.

3.4. Capture on accounting in the main place of accounting of separate division of the foreign company, organization, including permanent mission of the nonresident, in monitoring body is performed after proper accreditation (registration, legalization) such division in the territory of Ukraine under the law:

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