of July 13, 2016 No. 440
About approval of the Procedure for maintaining the Register of non-profitable organizations and organizations, inclusions of the non-profitable companies, organizations and organizations in the Register and exceptions of the Register
According to subitem 133.4.5 of Item 133.4 of article 133 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve the Procedure for maintaining the Register of non-profitable organizations and organizations, inclusions of the non-profitable companies, organizations and organizations in the Register and exceptions of the Register which is attached.
2. To provide to the public fiscal service within two months from the date of entry into force of this resolution the direction to the non-profitable companies, organizations, organizations (further - the non-profitable organization) included in the Register of non-profitable organizations and organizations on the date of entry into force of the Law of Ukraine of July 17, 2015 in No. 652-VIII "About introduction of amendments to the Tax Code of Ukraine concerning the taxation of the non-profitable organizations" (except the non-profitable organizations which constituent documents are placed on the portal of electronic services according to the Law of Ukraine "About state registration of legal entities of physical persons entrepreneurs and public forming" and stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine conform to requirements), written requests on provision from the date of their receipt of the response to compliance of the non-profitable organization to requirements in a month, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine, and the copies of constituent documents of the organization certified by it (except those that are promulgated on the portal of electronic services according to the Law of Ukraine "About state registration of legal entities, physical persons entrepreneurs and public forming"), and for housing cooperatives of the copies of the documents confirming acceptance date in operation of the apartment house finished with construction and the fact of construction or acquisition of such house by building (housing) cooperative which are also certified by them.
In a month from the date of receipt of reply to the request and verified copies of the documents specified in paragraph one of this Item by results of consideration of such documents by monitoring body:
in case of compliance of constituent documents to requirements, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine, and for housing cooperatives and availability of the copies of the documents confirming acceptance date in operation of the apartment house finished with construction and the fact of construction or acquisition of such house by building (housing) cooperative certified by them, such organization joins in the new Register of non-profitable organizations and organizations;
in case of discrepancy of constituent documents to requirements, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine, and for housing cooperatives also of lack of the copies of the documents confirming acceptance date in operation of the apartment house finished with construction and the fact of construction or acquisition of such house by building (housing) cooperative certified by them, to such organizations the adequate notice goes.
The non-profit organizations included in the Register of non-profitable organizations and organizations on the date of entry into force of the Law of Ukraine of July 17, 2015 in No. 652-VIII "About introduction of amendments to the Tax Code of Ukraine concerning the taxation of the non-profitable organizations", notified on establishment of discrepancy of constituent documents to requirements, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine, and for housing cooperatives - also about lack of the copies of the documents confirming acceptance date in operation of the apartment house ended by construction and the fact of construction or acquisition of such house by building (housing) cooperative certified by them shall bring for the purpose of inclusion in the new Register of non-profitable organizations and organizations in time, stipulated in Item the 35th subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine, the constituent documents into compliance with requirements, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine and to submit copies of such documents to the same time to monitoring body.
The non-profitable organizations which in time, stipulated in Item the 35th subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine, did not bring the constituent documents into accord with requirements, stipulated in Item 133.4 articles 133 of the Tax Code of Ukraine and did not provide the copy of such documents to monitoring body, are excluded by monitoring body from the Register of non-profitable organizations and organizations taking into account provisions of Items 16 and 17 of the Procedure approved by this resolution.
The paragraph of the seventh is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 22.05.2019 No. 423.
The religious organizations included in the Register of non-profitable organizations and organizations on the date of entry into force of the Law of Ukraine of July 17, 2015 in No. 652-VIII "About introduction of amendments to the Tax Code of Ukraine concerning the taxation of the non-profitable organizations" which conform to requirements of paragraph two of subitem 133.4.1 of Item 133.4 of article 133 of the Tax Code of Ukraine join monitoring body in the new Register of non-profitable organizations and organizations with assignment of the corresponding sign of unprofitability.
Prime Minister of Ukraine
V. Groysman
Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 13, 2016, No. 440
1. The register of non-profitable organizations and organizations (further - the Register) is the automated system of collection, accumulating and data processing about the non-profitable companies, organizations and the organizations (further - the non-profitable organization) according to Item 133.4 of article 133 of the Tax Code of Ukraine (further - the Code).
2. The register is kept for the purpose of providing:
respect for the single principles of identification of the non-profitable organizations, and also conducting their accounting by monitoring bodies;
monitoring bodies the data containing in the Register for control of non-profit organizations which are not income tax payers of the companies according to Item 133.4 of article 133 of the Code;
organizations of carrying out continuous and sampling analysis;
provisions of the data containing in the Register according to the legislation.
3. Creation and maintaining the Register is performed by GNS.
4. The Register joins the non-profitable organizations - legal entities by code according to EGRPOU who are included in the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming, and legal entities code according to EGRPOU for which features of their state registration are established by the law and which do not join in the specified Unified state register.
The sign of unprofitability of the organization is appropriated on separate groups of companies, organizations and the organizations according to subitem 133.4.6 of Item 133.4 of article 133 of the Code for the following structure:
(0031) - budgetary institutions;
(0032) - public associations;
(0033) - political parties;
(0034) - the creative unions;
(0035) - the religious organizations;
(0036) - charitable organizations;
(0037) - the pension funds;
(0038) - the unions;
(0039) - associations and other associations of legal entities;
(0040) - housing cooperatives (from the first following after month, in which according to the law it is accepted in operation, the apartment house finished with construction and such house it was under construction or acquired by building (housing) cooperative);
(0041) - country (country and construction) cooperatives;
(0042) - gardening and garage (garage and construction) cooperatives (partnerships);
(0043) - associations of co-owners of the apartment house, association of owners of apartment houses;
(0044) - labor unions, their associations and the organizations of labor unions;
(0045) - the organizations of employers and their consolidation;
(0046) - the agricultural servicing cooperatives;
(0047) - cooperative associations of the agricultural servicing cooperatives;
(0048) - other legal entities whose activities conform to requirements, the stipulated in Item 133.4 articles 133 of the Code formed and registered according to the procedure, determined by the law regulating activities of the relevant non-profitable organization.
Date assignment/cancellation of sign of unprofitability specifies the beginning/end of its action.
The registered organizations and the organizations (newly created) which filed in accordance with the established procedure documents for entering into the Register of non-profitable organizations and organizations into time or within 10 days from the date of state registration and by results of consideration of such documents are entered in the Register of non-profitable organizations and organizations, are considered for the purposes of the taxation as non-profit organizations from the date of their state registration.
Assignment of the non-profitable organization of sign of unprofitability performs monitoring body in the main place of accounting of non-profit organization (further - monitoring body).
5. Inclusion of the non-profitable organization in the Register is performed by monitoring body with assignment of unprofitability sign by it according to item 4 of this Procedure.
6. For inclusion in the Register the non-profitable organization shall submit to monitoring body the registration application in form 1-PH according to appendix 1 and the copies of constituent documents of non-profit organization certified by the signature of the head or representative of such organization and seal (in the presence) (except those that are promulgated on the portal of electronic services according to the Law of Ukraine "About state registration of legal entities, physical persons entrepreneurs and public forming" (further - the Law), and housing cooperatives the copies of the documents confirming acceptance date in operation of the apartment house finished with construction and the fact of construction or acquisition of such house by building (housing) cooperative which are also certified by the signature of the head or representative of such cooperative and seal (in the presence). The non-profit organizations which are acting on the basis of the constituent documents of the organization of the highest level according to the law give together with the registration statement in form 1-PH according to appendix 1 the head assured by the signature or the representative of such organization and the copy of the document under seal (in the presence) confirming inclusion in superior organization and grants the right to act on the basis of the constituent documents of such organization of the highest level.
The registration statement and copies of the specified documents can be provided (are sent) by the non-profitable organization to one of the following methods:
personally the head or the representative of non-profit organization (in both cases with documentary confirmation of person and its powers) or person authorized on it;
by mail with the assurance of receipt and the inventory of investment;
means of electronic communication electronically with observance of condition concerning registration of the digital signature of advance holders according to the procedure, determined by the legislation if constituent documents are published on the portal of electronic services according to the Law;
to the state registrar as appendix to the statement for state registration of changes in the information about the legal entity in case of entering into constituent documents of changes which influence system of the taxation of the non-profitable organization. Such statement is transferred electronically in accordance with the established procedure by the technical administrator of the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming to monitoring bodies together with data on state registration of changes in the information about the legal entity according to the Law.
In case of state registration of creation of the legal entity the applicant can specify request for inclusion in the Register of non-profitable organizations and the organizations without submission of the separate statement in the statement for state registration of creation of the legal entity. According to the Law, along with data on state registration of creation of the legal entity the technical administrator of the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming electronically in accordance with the established procedure provides transfer to monitoring body of data from the statement for state registration of creation of the legal entity for inclusion of the company, organization, the organization in the Register.
Based on the received electronically from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming of data from the statement for state registration of creation of the legal entity for inclusion of the company, organization, the organization in the Register in the automatic mode the electronic registration statement in form 1-PH according to appendix 1 is created.
The monitoring body can perform the data containing in the submitted documents on compliance to the requirements established by the Tax code of Ukraine and the legislation regulating activities of the relevant non-profitable organization.
The monitoring body gets access to the constituent documents promulgated on the portal of electronic services according to procedure for provision of data from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming approved by Ministry of Justice.
7. The monitoring body performs inclusion of non-profit organization in the Register on condition of compliance of such organization to requirements, certain subitem 133.4.1 of Item 133.4 of article 133 of the Code.
8. By results of consideration of the registration statement and the documents attached to it or based on the data received from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming within three working days from the date of their obtaining by monitoring body the decision is made about:
inclusion, repeated inclusion, refusal in inclusion (repeated inclusion) of non-profit organization in the register;
exception of the non-profitable organization of the Register;
change of sign of unprofitability.
The monitoring body refuses to the non-profitable organization inclusion in the Register in case:
representations of incomplete document package by non-profit organization, determined by Item 6 of this Procedure;
discrepancies of the non-profitable organization to requirements, stipulated in Item 133.4 articles 133 of the Code.
In case of lack of the bases for refusal in inclusion (repeated inclusion) in the Register, assignment (change) of sign of unprofitability the monitoring body shall within three working days from the date of receipt by monitoring body of the registration statement and the documents attached to it or from the date of receipt of data from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming to enter the corresponding record about inclusion (repeated inclusion) of such non-profitable organization in the Register, assignment (change) of sign of unprofitability in the Register.
In case of availability of the bases for refusal in inclusion (repeated inclusion) in the Register, assignment (change) of sign of unprofitability or for exception of non-profit organization of the Register monitoring body the relevant decision in form according to appendix 2 in duplicate prepares, one of which is handed to such organization according to the procedure, determined by article 42 of the Code, and the second remains in monitoring body.
The paragraph the tenth is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 22.05.2019 No. 423.
After receipt of the decision on refusal in inclusion (repeated inclusion) in the Register the non-profitable organization can eliminate defects and repeatedly file documents to monitoring body according to Item 6 of this Procedure, without changing at the same time provision of constituent documents concerning which by monitoring bodies it is not stated notes. Repeatedly directed registration application is considered in the terms specified in paragraph one of this Item.
9. GNS performs:
ensuring accounting of the non-profitable organizations;
accomplishment of functions of the database manager (accumulating, data analysis, control of reliability and updating of data, their storage, protection, control of right of access, etc.);
the automated maintaining base of the Register;
development of regulating documents about creation, maintaining and use of data of the Register.
10. The monitoring body performs:
acceptance of registration statements, processing of the data received from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming, and check of the provided documents;
Decision making about inclusion, exception, repeated inclusion, refusal in inclusion (repeated inclusion) of the non-profitable organization in/from the Register, change of sign of unprofitability, assignment to the company, organization, the organization of sign of unprofitability;
entering of the relevant information into the register;
control of reliability and updating of the data containing in the Register.
11. The register includes identification and registration data on the non-profitable organizations, in particular:
code according to EGRPOU;
name of non-profit organization;
date of inclusion of non-profit organization in the Register since which the term of continuous registration of non-profit organization is determined;
unprofitability sign;
date of assignment of sign of unprofitability or its change;
date and number of the decision on inclusion, repeated inclusion of the non-profitable organization in the Register or change of sign of unprofitability;
date of cancellation of sign of unprofitability;
date and number of the decision on exception of the non-profitable organization of the Register;
name and identification code of monitoring body.
12. For the purpose of providing public authorities, local government bodies, legal entities and physical persons with the data containing in the Register on the GNS official web portal the open entry to such data in the amount determined by Item 11 of this Procedure is provided.
12-1. The non-profitable organization can make in monitoring body inquiry about receipt of the statement from the Register.
The request about receipt of the statement from the Register in form according to appendix 3 is sent personally by the representative of the non-profitable organization or person authorized on it or goes by mail to monitoring body in the main place of accounting of the non-profitable organization. All Sections of request are subject to filling.
In request the code according to EGRPOU of the non-profitable organization which is criterion of search of data in the Register is specified.
The request shall be signed by the head or person having right to sign of documents of the non-profitable organization with indication of date.
The non-profitable organizations which signed the agreement on recognition of electronic documents with the relevant monitoring body can send request means of electronic communication electronically with observance of condition concerning registration of the digital signature of advance holders according to the procedure, determined by the legislation.
At the request of the non-profitable organization the monitoring body provides to it free of charge within three working days following behind day of receipt of such request, the statement from the Register in form according to appendix 4, which contains the data on the non-profitable organization determined by Item 11 of this Procedure or the non-availability notice of data in the Register in form according to appendix 5. The statement contains data from the Register, urgent for date and time of its forming, and is valid before modification of the Register regarding the data concerning the specified non-profitable organization.
In case of electronic submission of request for receipt of the statement from the Register the monitoring body in time determined in paragraph six of this Item directs the statement from the Register to the e-mail address from which the request, with imposing of electronic seal of monitoring body arrived.
13. The monitoring body by results of monitoring of the data containing in the Register and also data on the name of non-profit organization, other data specified in the registration statement, received from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming concerning the non-profitable organizations, makes corresponding changes to the identification and registration data on the non-profitable organization containing in the Register. In case of establishment of the bases for change of sign of unprofitability the monitoring body enters the corresponding records (changes) in the Register.
14. In case of change of form of business of non-profit organization, modification of its constituent documents (or constituent documents of the organization of the highest level, on the basis of the who are acted by non-profit organization according to the law) the registration application marked of "change" to which copies of documents according to Item 6 of this Procedure are attached is submitted to monitoring body. The statement and copies of documents shall be provided within ten calendar days from the date of state registration of such changes and in case state registration of changes is not made, within 30 calendar days from the moment of emergence of the circumstances specified in this Item.
15. Consideration of the registration statement with the mark "changes" is performed by monitoring body according to the procedure, determined by Items 7 and 8 of this Procedure.
16. The exception of the non-profitable organization of the Register is performed based on the decision of monitoring body in case:
use of the income (profits) of the non-profitable organization for other purposes, than content of such organization, realization of the purpose (the purposes, tasks) and the activities determined by subitem 133.4.2 of Item 133.4 of article 133 of the Code;
income distribution (profits) of the non-profitable organization or their part among founders (participants), members of such organization, workers (except payment of their work, charge of single social fee), members of governing bodies and other related persons;
discrepancies of the non-profitable organization and/or constituent documents of such organization to requirements, stipulated in Item 133.4 articles 133 of the Code, and for the religious organization - to the requirements determined by the paragraph the second subitem 133.4.1 and subitem 133.4.2 of Item 133.4 of article 133 of the Code;
entering into the Unified State Register of Legal Entities, physical persons - entrepreneurs and public forming of record about state registration of the termination of the non-profitable organization (as a result of its liquidation, merge, accession, separation or transformation);
at the initiative of non-profit organization.
The decision on exception of the non-profitable organization of the Register goes such organization according to the procedure, determined by article 42 of the Code.
17. In case of exception of the non-profitable organization of the Register the sign of unprofitability appropriated to it is cancelled:
with the first following after month in which there was non-compliance with requirements of Item 133.4 of article 133 of the Code, and for the religious organization - the requirements determined by the paragraph the second subitem 133.4.1 and subitem 133.4.2 of Item 133.4 of article 133 of the Code;
from the date of the termination of the legal entity (as a result of its liquidation, merge, accession, separation or transformation);
from receipt date in monitoring body of the statement of the non-profitable organization for exception of the Register on own initiative.
In the presence of several bases for exception of non-profit organization of the Register date of that event which took place earlier is considered date of cancellation of sign of unprofitability.
to the Procedure
Form No. 1-PH
Registration statement nalogoplatelshchika1
Registration
Changes
Exception of the Register of non-profitable organizations and organizations
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1 |
Code according to EGRPOU of non-commercial enterprise (organization, the organization) |
1.1 |
Code according to EGRPOU superior organization 2 |
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2 |
Name of non-commercial enterprise (organization, organization) _____________________________________________________________________________ |
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2.1 |
Name of ___________________________________________ superior organization | ||
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3 |
Code and name of form of business |
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4 |
Location of the non-profitable organization ______________________________________ _______________________________________________________________________________ | ||
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5 |
Information about responsible persons | ||
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Head (registration number of accounting card of the taxpayer or series (in the presence) passport number 3, surname, name and middle name) _____________________________________________________ _____________________________________________________ |
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Contact phone number |
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CHIEF ACCOUNTANT (registration number of accounting ______________________________________________________ |
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Contact phone number |
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Constituent documents are published on the portal of electronic services according to the Law of Ukraine "About state registration of legal entities, physical persons entrepreneurs and public forming" |
It is necessary to designate the sign "x" or "+".
Appendix: on ___ l.
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________________________________ |
____________ |
________________ |
MT (in the presence)
_____________
- 1 in case of receipt from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming of data from the statement for state registration of creation of the legal entity for inclusion in the Register of non-profitable organizations and organizations the registration statement is created in the automatic mode.
2 It is noted by the non-profitable organizations which are acting on the basis of the constituent documents of the organization of the highest level according to the law.
3 Series (in the presence) and passport number are specified for the physical persons having mark in the passport about the right to make any payments on series (in the presence) and to passport number.
to the Procedure
See Appendix 2 (9Kb In original language)
to the Procedure
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Room of registration of request in monitoring body |
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(name of monitoring body, in which the request is sent) |
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Registration date of request in monitoring body |
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Request about receipt of the statement from the Register of non-profitable organizations and organizations
1. Code of the non-profitable organization according to EGRPOU ______________________________________
2. Name of the non-profitable organization ____________________________________________
3. Location of the non-profitable organization ________________________________________
4. Contact phone numbers _______________________________________________________
5. Method of receipt of the statement:
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by e-mail (in case |
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directly in controlling |
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request means of electronic communication) |
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body (in case of giving of request by other methods) |
(it is specified the sign "x" or "+")
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________________________ head of non-profit organization) |
______________ |
____ _________________ 20 __. (date) |
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MEGAPIXEL |
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Received the statement (received)
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_______________________ |
______________ |
____ ________________ 20 __". (date) |
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to the Procedure
The statement from the Register of non-profitable organizations and organizations
See Appendix 4 (10Kb In original language)
to the Procedure
The non-availability notice of information about the payer in the Register of non-profitable organizations and organizations".
See Appendix 5
(10Kb In original language)
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