ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 18, 2016 No. 488

About approval of Changes in the Procedure for submission of notifications on opening/closing of accounts of taxpayers in banks and other financial institutions in monitoring bodies

According to Article 69 of Chapter 6 of the Section II of the Tax code of Ukraine and the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, for the purpose of reduction in compliance with the Law of Ukraine of November 26, 2015 No. 835-VIII "About introduction of amendments to the Law of Ukraine "About state registration of legal entities and physical persons entrepreneurs" and some other legal acts of Ukraine on decentralization of powers on state registration of legal entities, physical persons entrepreneurs and public forming" I order:

1. Approve Changes in the Procedure for submission of notifications on opening/closing of accounts of taxpayers in banks and other financial institutions in monitoring bodies approved by the order of the Ministry of Finance of Ukraine of August 18, 2015 No. 721, registered in the Ministry of Justice of Ukraine on September 4, 2015 on No. 1058/27503, which are applied.

2. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Romaniuk Yu. P.) to provide in accordance with the established procedure:

provision 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 Deputy Minister of Finance of Ukraine Makeeva A. L. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Approved by the Order of the Ministry of Finance of Ukraine of May 18, 2016 No. 488

Changes in the Procedure for submission of notifications on opening / closing of accounts of taxpayers in banks and other financial institutions in monitoring bodies

1. Add Item 1 of the Section II after paragraph two with the new paragraph third the following content:

"In case of opening/closing of one joint account in securities for several persons in whose common property there are securities depository institutions direct the Notification concerning each taxpayer separately with indication of in the Notification of joint account.".

With respect thereto paragraphs the third, fourth to consider paragraphs the fourth, fifth respectively.

2. In Item 1 of the Section III:

1) in subitem 2:

words of "legal entities and physical persons entrepreneurs" shall be replaced with words "legal entities, physical persons entrepreneurs and public forming";

the words "termination of the legal entity" shall be replaced with words "the termination of the legal entity, other organization";

2) to add subitem 4 with words "(except accounts in securities)";

Subitem 6 to state 3) in the following edition:

"6) availability in the Single databank about taxpayers - legal entities of information on the direction in the Unified state register of data on lack (availability) of the tax arrears and charges or about approval of the plan of reorganization of the legal entity (in the presence of tax debt) which are created for carrying out state registration of the termination of the legal entity;";

Subitem 9 to exclude 4).

With respect thereto to consider subitem 10 subitem 9;

Shall be replaced with words 5) in subitem 9 of the word of "separate divisions" "separate divisions, other organization".

3. In Item 1 of the Section VI shall be replaced with words the word "GRFO" "The state register of physical persons taxpayers".

4. In appendix 4 to the Procedure:

1) in line with refusal reason code 2 words "termination of the legal entity" shall be replaced with words "the termination of the legal entity, other organization";

Line with reason code of refusal 4 to add 2) with words "(except accounts in securities)";

Line with reason code of refusal 6 to state 3) in the following edition:

"Availability in the Single databank about taxpayers - legal entities of information on the direction in the Unified state register of data on lack (availability) of the tax arrears and charges or about approval of the plan of reorganization of the legal entity (in the presence of tax debt) which are created for carrying out state registration of the termination of the legal entity";

Line with reason code of refusal 9 to exclude 4);

5) in line with reason code of refusal of the 10th word of "separate divisions" shall be replaced with words "separate divisions, other organization".

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