LAW OF UKRAINE

of December 21, 2016 No. 1797-VIII

About introduction of amendments to the Tax Code of Ukraine concerning improvement of the investment climate in Ukraine

List of amending documents

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, No. No. 13 - 17, the Art. 112) the following changes:

1. To state Item 1.1 of Article 1 in the following edition:

"1.1. The tax code of Ukraine governs the relations arising in the field of collection of taxes and charges in particular determines the exhaustive list of taxes and fees that cope in Ukraine, and procedure for their administration, taxpayers and meeting, their rights and obligation, competence of monitoring bodies, powers and obligations of their officials during administration of taxes, and also responsibility for violation of the tax legislation.

This Code determines functions and the legal basis of activities of the monitoring bodies determined by Item 41.1 of article 41 of this Code, and the central executive body which provides forming and realizes the state financial policy".

2. In subitem 12.3.6 of Item 12.3 of Article 12, subitem 14.1.194 of Item 14.1 of Article 14, subitem 191.1.33 of Item 191.1 of Article 191, paragraph third subitem 39.5.1. 1, subitems 39.5.2. 2, 39.5.5.10 Items 39.5 of Article 39, Item 46.4 of Article 46, Item 56.20 of Article 56, paragraph the second subitem 57.11.3 of Item 57. 11, Item 58.1 of Article 58, Items 63. 6, 63.9, 63.10 of Article 63, paragraph the second Item 64. 1, paragraph the fourth Item 64.5 and paragraph one of Item 64.7 of Article 64, Item 66.2 and first offer of Item 66.4 of Article 66, paragraph the second Item 67.3 of Article 67, Item 69.5 of Article 69, paragraph the fifth Item 70. 5, Item 70.7 and paragraphs the third and fourth Item 70.9 of Article 70, last offer of the paragraph of the seventh subitem 75.1.2 of Item 75.1 of Article 75, paragraph third Item 77.2 of Article 77, paragraphs the third and fourth Item 85.2 of Article 85, paragraph the second Item 87.6 of Article 87, paragraph the fourth Item 89. 3, Item 91.2 and paragraph one of Item 91.4 of Article 91, Item 93.3 of Article 93, paragraph third Item 95.3 of Article 95, Item 97.6 of Article 97, Item 99.7 of Article 99, Item 100.13 of Article 100, Item 101.5 of Article 101, Item 102.8 of Article 102, Item 103.9 of Article 103, Item 133.3 of Article 133, paragraph the fourth subitem 141.4. 3, Item 141.4 of Article 141, paragraph third subitem 169.2.4 of Item 169.2 of Article 169, paragraph one of subitem 170.1.6 of Item 170. 1, paragraph one of subitem 170.9.2 of Item 170.9 of Article 170, Item 176.1 of Article 176, Items 179. 3, 179.9, 179.12 of Article 179, Item 183. 11, subitem 183.13.2 to Item 183. 13, Items 183.14 and 183.15 of Article 183, Item 192.3 of Article 192, paragraph one of subitem 196.1.5 of Item 196.1 of Article 196, Items 200.8 and 200.9 of Article 200, Items 201.2 and 201.7 of Article 201, Item 220.5 of Article 220, Item 226.12 of Article 226, Item 228.8 of Article 228, subitem 229.1.14 of Item 229.1 of Article 229, Item 230.8 of Article 230, subitem 258.2.6 of Item 258.2 of Article 258, paragraph third subitem 266.7.2 of Item 266.7 of Article 266, subitems 296.1.1 and 296.1.2 of Item 296.1 of Article 296, paragraph the fifth subitem 298.1.4 of Item 298. 1, Item 298. 7, the paragraph the fourth subitem 298.8.1 of Item 298.8 of Article 298, the paragraph the second Item 299.9 of Article 299, Item 335.2 of Article 335, Item 337.4 of Article 337, Items 342.1 and 342.7 of Article 342, Item 343.4 of Article 343, paragraphs second and third Item 9 of subsection 3 of the Section XX "Transitional provisions" of the word "tax and customs", "tax and customs" to replace with the word "financial".

3. In the paragraph the second Item 55.2 of Article 55, the paragraph third Item 56. 3, Item

56.10 and subitem 56.17.3 of Item 56.17 of Article 56, the paragraph the second Item 63.3 and paragraph one of Item 63.13 of Article 63, paragraph one of Item 70.1 and Item 70.8 of Article 70, the second offer of the paragraph of the seventh subitem 75.1.2 of Item 75.1 of Article 75, the paragraph the second Item 103.6 of Article 103, Item 166.5 of Article 166, Item 183.12 and paragraph one of Item 183.13 of Article 183, the paragraph the eighth Item 201.10 of Article 201, Items 220.8 and 220.9 of Article 220, Item 227.2 of Article 227, the paragraph the eighth Item 252.8 of Article 252, the paragraph third subitem 258.2.2 of Item 258.2 of Article 258, Item 289.3 of Article 289, Item 299.2 and paragraph one of Item 299.13 of Article 299, the last paragraph of Item 5 of subsection 5 and the second offer of Item 22 of subsection 10 of the Section XX "Transitional provisions" to exclude the words "provides forming and".

4. In Item 14.1 of Article 14:

Subitems "g" and "ґ" subitem 14.1.11 to state 1) in the following edition:

"d) the debt of physical persons forgiven by the creditor, except for to debt of faces tied with such creditor and persons who are with such creditor in employment relationships and persons who were with such creditor in employment relationships and the period between date of the termination of employment relationships of such persons and date of forgiveness of their debt does not exceed three years;

ґ) the debt of person delayed over 180 days, the size of cumulative requirements of the creditor on which does not exceed the size of indisputable requirements of the creditor which is minimum established by the legislation for initiation of proceeedings on bankruptcy, and for physical persons - the debt does not exceed 25 percent of the minimum wage (per year) established for January 1 of accounting tax year (in case of lack of legislatively approved insolvency proceeding of physical persons)";

And figure "including automatic budget compensation according to the procedure and by the criteria determined in the Section V of this Code" to exclude 2) in subitem 14.1.18 of the word;

Subitem 14.1.24 to state 3) in the following edition:

"14.1.24. the large taxpayer - the legal entity or permanent mission of the nonresident in the territory of Ukraine at which the amount of the income from all types of activity for the last four consecutive tax (reporting) quarters is exceeded by 1 billion hryvnias or total amount of the payments paid to the Government budget of Ukraine, control of which collection is imposed on monitoring bodies, for the same period exceeds twenty million hryvnias";

Subitem 14.1.30 of the word "and the Law of Ukraine "About state registration of legal entities and physical persons entrepreneurs" to exclude 4);

5) in subitems 14.1. 14.1.112, 14.1.128, 14.1.150 the word "mining" in all cases to replace 37, with the word "mountain" in the corresponding case;

To add 6) with subitem 14.1.441 of such content:

"14.1.441. government securities - bonds of internal and external state loans and treasury obligations of Ukraine emitted by the central executive body realizing the state financial policy";

7) in subitem 14.1.45:

the paragraph one to state in the following edition:

"14.1.45. the derivative - the standard document certifying the right and/or the obligation to acquire or sell in the future securities, tangible or intangible assets, and also means on the conditions determined by it. The procedure for release and the circulation of derivatives is established by the legislation. The standard (typical) form of derivatives affirms the Cabinet of Ministers of Ukraine";

in subitem 14.1.45.3 of the word "civil agreement" shall be replaced with words "the standardized civil agreement";

8) in subitem 14.1.49:

"legal person issuer" shall be replaced with words words "the legal entity, including the issuer";

add with the paragraph the second such content:

"For the purposes of the taxation also the payment in cash which is made by the legal entity for benefit of its founder and/or the participant (participants) in connection with distribution of net profit (its part) is equated to dividends";

9) to include subitem 14.1.56 of such content:

"14.1.56. the e-mail address - the e-mail address of the taxpayer which consists of the identifier, mark" @" and domain name which is used by the taxpayer for correspondence with state including controlling, and is reported by bodies by introduction of the e-mail address from accounting data of the taxpayer, including in electronic office";

To add 10) with subitems 14.1.56-1 and 14.1.56-2 of such content:

"14.1.56-1. electronic identification - the procedure of use identification these persons electronically who unambiguously determine physical person, the legal entity or the representative of physical person or legal entity. The technologies permitted for use for identification of taxpayers in electronic office of the taxpayer are determined by the central executive body which provides forming and realizes the state financial policy;

14.1.56-2. electronic office - electronic system of relations between taxpayers and state, including controlling, bodies for questions of realization of their rights and obligations provided by this Code which consists from:

hardware and software;

the portal decision for users - taxpayers in which work is carried out online (via the Internet in real time) and does not require compulsory use of the customized client application;

the portal decision for users - state, including controlling, bodies;

the program interface (API) which gives the chance to implement completeness of functionality of electronic office;

other means of information, telecommunication, informatsionnotelekommunikatsionny systems.

The procedure for functioning of electronic office is determined by the central executive body which provides forming and realizes the state financial policy";

Subitem 14.1.60 to state 11) in the following edition:

"14.1.60. the unified register of tax delivery notes - the register of data of rather tax delivery notes and calculations of adjustment which is kept by the central executive body which realizes the state tax and customs policy in electronic form it agrees to the electronic documents provided by taxpayers on value added";

To add 12) with subitem 14.1.81-1 of such content:

"14.1.81-1. investment revenue for the purposes of the Section IV of this Code - the income in type of positive difference between the income received by the taxpayer from carrying out transactions with securities taking into account exchange difference, the derivatives and corporate laws issued in others than securities, forms, and expenses on acquisition of such investment assets";

The word "fund" to replace 13) in subitem 14.1.90 with the word "capital";

To add 14) with subitem 14.1.96-1 of such content:

"14.1.96-1. exchange difference for the purposes of the Section IV of this Code - positive difference between the official exchange rate of foreign currency to hryvnia established by the National Bank of Ukraine on the date of acquisition and on the date of sale (repayment, other alienation) security if such security is nominated in foreign currency";

15) to include subitems 14.1.110 and 14.1.111 of such content:

"14.1.110. the methodologist of electronic office - the central executive body realizing the state tax and customs policy;

14.1.111. methodological error of electronic office - discrepancy of methodology and/or algorithms of work of electronic office to provisions of the tax legislation which leads to mistake, including in calculation of the taxation object, tax amount, amount of the excessive tax discharge, amount of penalty fee, penalties, calculation formula indicators which are used in electronic systems of administration, other indicators influencing the rights and obligations of taxpayers";

Subitem 14.1.120 to exclude 16);

To add 17) with subitems 14.1.122-1, 14.1.137-1 and 14.1.144-1 of such content:

"14.1.122-1. the nonresidents having the offshore status - the nonresidents located in the territory of offshore zones except nonresidents who provided to the taxpayer the statement from documents of title legalized in the procedure established by the legislation which confirms the regular (not offshore) status of such nonresident";

"14.1.137-1. the authorized person of monitoring body - the official (office) person of monitoring body authorized by the head of such body on accomplishment of its certain functions according to the procedure, provided by this Code";

"14.1.144-1. the document for the purposes of of this Code - the document created in paper or electronic form with observance of requirements of the laws of rather electronic document management and the digital signature, creation and/or provision and/or the direction of which is provided by this Code, other regulatory legal acts adopted on the basis and on accomplishment of this Code, and/or connected with realization of the rights and obligations of the taxpayer, and/or monitoring bodies according to regulations of this Code";

The word "and" to replace 18) in subitem 14.1.147 with the word "or";

19) in the paragraph the thirtieth subitem 14.1.159 of the word "The Central Executive Body Realizing the State Tax and Customs Policy" shall be replaced with words "Monitoring body";

Subitems 14.1.162 and 14.1.172 to state 20) in the following edition:

"14.1.162. Penalty fee - the amount of means in the form of percent added on the amounts of monetary commitments in the cases established by this Code is also not paid to the terms established by the legislation";

"14.1.172. Tax consultation - individual tax consultation and the generalizing tax consultation which are provided according to the procedure, provided by this Code";

To add 21) with subitem 14.1.1721 of such content:

"14.1.172-1. individual tax consultation - the explanation of monitoring body provided to the taxpayer of rather practical use of separate regulations of tax and other legislation, control of which observance is imposed on monitoring body, and registered in the unified register of individual tax consultations";

Subitems 14.1.173 and 14.1.175 to state 22) in the following edition:

"14.1.173. the generalizing tax consultation - promulgation of line item of the central executive body which provides forming and realizes the state financial policy, rather practical use of separate regulations of tax and other legislation, control of which observance is imposed on monitoring bodies, developed by results of generalization of the individual tax consultations provided by monitoring bodies to taxpayers and/or in case of identification of the circumstances testimonial of ambiguity of separate regulations of such legislation";

"14.1.175. tax debt - the amount of the approved monetary commitment which is not paid by the taxpayer to the time established by this Code, and the outstanding penalty fee added according to the procedure, determined by this Code";

To add 23) with subitem 14.1.182-1 of such content:

"14.1.182-1. technical mistake - mistake, defect or defect in the software or program components, the hardware-software equipment, communication channels, functioning of the digital signature that causes in it/them the wrong or unexpected result, or leads to unexpected work, or makes impossible work of electronic office";

Paragraph two of subitem 14.1.212 to add 24) with words and figure "and transfer (leave, shipment) of fuel in consumer pack in reservoir to 2 liters (inclusive), except transactions on realization of such fuel by his producers";

The paragraph the twelfth subitem 14.1.213 to exclude 25);

To add 26) with subitem 14.1.226-1 of such content:

"14.1.226-1. field service of payers - provision of the administrative, consulting, help, information, electronic and other services connected with realization of the rights and payer's obligations according to trebovaniyaa of tax and other legislation, control of which observance is imposed on monitoring body";

27) to include subitem 14.1.242 of such content:

"14.1.242. the technical administrator of electronic office (the daleetekhnichesky administrator) - the central executive body which realizes the state tax and customs policy performs actions for development, creation, implementation and support of the software of electronic office, is responsible for accomplishment of all stages of lifecycle of such software, its technical and technological support, implementation, functioning, updating, change, elimination of mistakes, ensuring integrity and authenticity of source program code; performs technical and technological actions for provision, blocking and cancellation of access to electronic office, is responsible for safety and data protection of these electronic services";

Subitem 14.1.268 to state 28) in the following edition:

"14.1.268. passive incomes for the purposes of the Section IV of this Code - income gained in type:

percent on the current or deposit (supplementary) bank account, contribution (deposit) in credit unions, other percent (including the discount income);

the interest or discount income according to the registered savings (deposit) certificate;

boards (percent) which is distributed according to the share membership fees of credit union members;

the income which is paid by the company managing assets of institute of joint investment on the placed assets according to the law including the income which is paid it (is charged) by the issuer as a result of the redemption (repayment) of securities of institute of joint investment which is determined as difference between the amount received from the redemption and the amount of means or property value paid by the taxpayer to the seller (including to the issuer) in connection with acquisition of such securities as compensation of their cost;

the income according to mortgage securities (mortgage bonds and certificates) according to the law;

the percent (discount) received by the bondholder from their issuer according to the law;

the income according to certificates of fund of real estate transactions and income gained by the taxpayer as a result of the redemption (repayment) by the manager of certificates of fund of real estate transactions according to the procedure, determined by the prospectus of the issue of certificates;

investment profit, including profit on transactions with government securities and with debt obligations of the National Bank of Ukraine taking into account exchange difference;

royalty;

dividends;

insurance payments and compensations";

To add 29) with subitem 14.1.271 of such content:

"14.1.271. the income of the subjects performing release and carrying out lotteries from transactions on release and carrying out lotteries consists of the income which remained after forming of prize (advantageous) fund and the amount of the bad debt determined by the subitem "e" of subitem 14.1.11 of this Item.

The income of the subjects performing release and carrying out lotteries, the forming of prize (advantageous) fund which remained later - part of means which constitutes difference between the total amount of income gained from acceptance of rates in lottery and the amount of the created prize (advantageous) fund of lottery in accordance with the terms of its carrying out.

For the purposes of this subitem the total amount of income gained from acceptance of rates in lottery is understood as cash amount, received in cash and/or non-cash form in cash desk and/or into accounts of operator of lotteries".

5. To add Item 16.1 of Article 16 with subitem 16.1.14 of such content:

"16.1.14. use electronic office for correspondence with monitoring bodies electronically in case of submission of the reporting electronically, and also after passing of electronic identification online in electronic office, except taxpayers who refused use of electronic office according to the procedure, established by this Code, and taxpayers who did not determine interaction method with monitoring body".

6. In Item 17.1 of Article 17:

Subitem 17.1.7 to state 1) in the following edition:

"17.1.7. appeal according to the procedure, established by this Code, the decision, actions (divergence) of monitoring bodies (officials), including individual tax consultation which is provided to it, and also the generalizing tax consultation";

Subitem 17.1.12 to exclude 2);

To add 3) with subitems 17.1.13 - 17.1.15 of such content:

"17.1.13. to independently choose interaction method with monitoring body electronically through electronic office if other is not established by this Code;

17.1.14. exercise through electronic office the rights and obligations provided by this Code and which can be realized electronically by means of electronic communication;

17.1.15. file the declaration and other documents in paper form in case of technical issues in work of electronic office (availability of mistake shall be confirmed according to the procedure, established by the methodologist of electronic office or court)".

7. In Article 19-1:

Paragraph one of Item 19-1.1 and subitem 19-1.1.1 to state 1) in the following edition:

"19-1.1. Monitoring bodies perform the following functions, except the features provided for the state tax authorities by Article 193 of this Code:

19-1.1.1. perform administration of taxes, charges, payments, including also reconciliations of taxpayers perform according to the legislation";

Shall be replaced with words 2) in subitem 19-1.1.25 of the word "approve procedures, instructions, provisions, forms of calculations, reports, declarations, other documents" "provide offers concerning regulatory legal acts";

Subitem 19-1.1.26 to exclude 3);

4) subitems 19-1.1. 19-1.1.28, 19-1.1.31, 19-1.1.36, 19-1.1.40, 19-1.1.41, 19-1.1.43 and 19-1.1.46 to state 27, in the following edition:

"19-1.1.27. provide development, implementation and technical maintenance of information and telecommunication systems and technologies, automation of procedures, in particular the organization of implementation of electronic services for subjects of managing by monitoring bodies;

19-1.1.28. provide individual tax consultations, directory services in questions of tax and other legislation, control of which observance is imposed on monitoring bodies";

"19-1.1.31. provide to the central executive body which provides forming and realizes the state financial policy, the generalized practice of application of the legislation on the tax matters, legislations concerning payment of single fee";

"19-1.1.36. provide to other state bodies in the cases established by the law information access from databases of the central executive body which realizes the state tax and customs policy";

"19-1.1.40. will organize collection of tax information and introduce it in information databases of the central executive body which realizes the state tax and customs policy;

"19-1.1.41. will organize information and analytical providing and will organize automation of processes of administration by monitoring bodies";

"19-1.1.43. perform monitoring of accomplishment of indicators of the calculations with the budget and the state trust funds approved by financial plans of the state companies, economic organizations in which authorized capital there are corporate laws belonging to the state and their affiliated enterprises";

"19-1.1.46. use during execution of the job (office) responsibilities the tax information from informatsionnotelekommunikatsionny systems and other sources received according to the procedure and the method determined by this Code";

To add 5) with subitems 19-1.1.47 and 19-1.1.48 of such content:

"19-1.1.47. provide consultations to taxpayers on use of information and telecommunication systems during tax payment, charges;

19-1.1.48. perform other functions determined by the law".

8. Add with Articles 19-2 and 19-3 of the following content:

"Article 19-2. Functions of the central executive body which provides forming and realizes the state financial policy, regarding ensuring forming and realization of tax and customs policy

19-2.1. The central executive body which provides forming and realizes the state financial policy regarding ensuring forming and realization of tax and customs policy performs the following functions:

19-2.1.1. performs coordination of activities of monitoring bodies;

19-2.1.2. approves regulatory legal acts on the questions which are within the competence of monitoring bodies;

19-2.1.3. predicts, analyzes receipts of taxes, charges, payments determined Tax and Customs by codes of Ukraine, the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", sources of tax revenues, studies influence of macroeconomic indicators, legislations, agreements on the accession to the international organizations, other international treaties of Ukraine on receipt of taxes, charges, payments, provides offers concerning increase in their amount and reduction of losses of the budget;

19-2.1.4. generalizes practice of application of the legislation on the tax matters, legislations concerning payment of single fee, develop drafts of regulatory legal acts;

19-2.1.5. issues the generalizing tax consultations according to this Code;

19-2.1.6. performs other functions provided by the law.

Article 19-3. Functions of the state tax authorities

19-3.1. State tax authorities:

19-3.1.1. perform field service of taxpayers;

19-3.1.2. perform registration and accounting of taxpayers and payers of single fee, the taxation objects and objects connected with the taxation;

19-3.1.3. create and keep the State register of physical litsplatelshchik of taxes, the Single databank about payers nalogovyuridichesky persons, registers which maintaining is assigned by the legislation to monitoring bodies;

19-3.1.4. perform other functions of field service of taxpayers determined by the law".

9. In Article 20:

1) in Item 20.1:

state subitem 20.1.1 in the following edition:

"20.1.1. invite taxpayers, charges, payments or their representatives for check of correctness of charge and timeliness of tax payment, charges, payments, observance of requirements of the legislation for other questions, including the legislation in the field of prevention and counteraction of legalization (washing) of income gained in the criminal way or to terrorism financing, control of which observance is imposed on monitoring bodies. Written notices of such invitations go according to the procedure, stipulated in Clause 42 of this Code, not later than 10 calendar days about day of the invitation in which the invitation bases, date and time to which the taxpayer (the representative of the taxpayer) is invited are specified";

add subitem 20.1.5 with words "information on agreements of the debtor on storage of values or provision to the debtor in property employment (lease) of the individual bank safe which is protected by bank";

state subitems 20.1.9 and 20.1.17 in the following edition:

"20.1.9. demand during conducting checks from taxpayers who are checked carrying out inventory count of fixed assets, tovarnomaterialny values, means, removal of remaining balance of inventory items, cash";

"20.1.17. involve in case of need specialists, experts and translators, to apply during execution of the tax managing director of the powers determined by this Code, photographing and video";

add subitem 20.1.24 with the new second offer of the following content: "In the cases provided by the law, the tax managing director has the right to direct information access about debtors, containing in the state databases and registers, including electronic";

add with subitem 20.1.351 of such content:

"20.1.351. take a legal action about the obligation of the taxpayer who has tax debt, sign the agreement on transfer of right to claim of receivables of this payer in monitoring body";

state subitem 20.1.43 in the following edition:

"20.1.43. perform in the procedure determined by the legislation of the indicators connected with determination of the taxation objects and timeliness, reliability, completeness of charge and payment of all taxes and fees provided by this Code, accomplishment of the legislation on other questions, control of which observance is imposed on monitoring bodies";

in subitem 20.1.44 of the word "the income, expenses and" to exclude;

state subitem 20.1.45 in the following edition:

"20.1.45. perform daily data processing and information of electronic office, the necessary for accomplishment functions assigned to them on administration of the tax legislation and on other questions, control for which observance is imposed on monitoring body, includes, in particular, acceptance, processing and the analysis of documents and these taxpayers, implementation of the powers provided by the law which can be realized electronically by electronic communication";

add with subitem 20.1.46 of such content:

"20.1.46. perform other powers provided by the law";

To add 2) with Items 20.2 - 20.4 following of content:

"20.2. The central executive body realizing the state tax and customs policy makes the decision on registration/refusal in registration of tax delivery notes / calculations of adjustment in the Unified register of tax delivery notes according to the procedure determined by the central executive body which provides forming and realizes the state financial policy.

20.3. Monitoring bodies are forbidden to demand from the taxpayer of provision:

information which was obtained by monitoring body earlier in the procedure established by the law, including information, containing and processed in information bases which are conducted according to Article 74 of this Code;

documents which contain the data entered in the relevant information bases which are conducted according to Article 74 of this Code.

20.4. The head of monitoring body has the right to provide to official (office) persons of body of power on accomplishment of the certain functions provided by this Code, the legislation concerning payment of single fee, the legislation of other questions, control of which observance is imposed on monitoring bodies, in coordination with the head of the central executive body which realizes the state tax and customs policy.

The head of the central executive body which realizes the state tax and customs policy has the right to provide to official (office) persons of body of power on accomplishment of the certain functions provided by this Code, the legislation concerning payment of single fee, other legislation, control of which observance is imposed on monitoring bodies.

The Cabinet of Ministers of Ukraine can set restrictions for provision by heads of monitoring bodies of powers for accomplishment of certain functions to official (office) persons of body".

10. In Article 21:

Item 21.1 to add 1) with subitems 21.1.8 - 21.1.10 of such content:

"21.1.8. promulgate on the official website of the central executive body which realizes the state tax and customs policy, the list of authorized persons of monitoring body and the functions transferred to such persons in the cases provided by this Code;

21.1.9. use the data and information received through electronic office necessary for accomplishment of the functions assigned to them on administration of taxes, charges, customs payments and realization of tax and customs policy within the powers conferred to them;

21.1.10. introduce in information databases information from the documents received from taxpayers in paper form and also information on interaction with taxpayers obtained in other form";

2) in Item 21.2:

shall be replaced with words the words "officials" "official (office) persons";

add with subitem 21.2.1 of such content:

"21.2.1. for adoption of the illegal decision which determines tax (cash) liabilities to the taxpayer official (office) person of monitoring body, made such decision, and also the direct head of the official bear responsibility according to the law.

Adoption of the illegal decision, repeated within the last twelve months, which determines tax (cash) liabilities of taxpayers by the official (office) person of monitoring body who made such decision is the basis for application to such official (office) person of authority punishment according to the procedure, provided by the law".

11. In Article 39:

1) in Item 39.2:

a) in subitem 39.2.1:

paragraph one and subitems 39.2.1. 39.2.1.2 to state 1, in the following edition:

"39.2.1. Principles of activity definition controlled:

39.2.1.1. Controlled transactions are economic activities of the taxpayer which can influence the taxation object on profit of the companies of the taxpayer, namely:

a) the economic activities performed with the connected litsaminerezidenta, including in cases, determined by subitem 39.2.1.5 of this subitem;

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