It is registered
in the Ministry of Justice
Ukraine
On March 16, 1998 No. 172/2612
of February 19, 1998 No. 80
About approval of the Accounting treatment for taxpayers, charges (obligatory payments)
According to the Law of Ukraine "About the State Tax Service in Ukraine" and for the purpose of ensuring completeness of receipts of taxes and fees (obligatory payments) in budgets of all levels by scope with accounting and control of taxpayers I ORDER:
1. Approve the Accounting treatment for taxpayers, charges (obligatory payments).
2. To the head of department of the operational reporting and statistics Parpalige A. G. submit noted Instruction to the Ministry of Justice of Ukraine for state registration.
3. To the head of department in ten-day time after state registration of the Instruction about accounting treatment for taxpayers to provide with Kovalenko V. V. cases its replication and mailing to State Tax Administrations of all levels.
4. To impose control for accomplishment of this order on the vice-chairman of State Tax Administration O. Ya. Savchenko.
Chairman M. Ya. Azarov
Approved by the Order of State Tax Administration of Ukraine on February 19, 1998, No. 80
This Procedure is developed according to the Laws of Ukraine "About system of the taxation", "About the State Tax Service in Ukraine" and other acts, provisions of the current legislation of Ukraine and means use of single rational technique of the taxpayer registration and charges (obligatory payments) in bodies of the State Tax Service.
1.1. Taxpayers - legal entities, their branches, departments, other separate divisions which do not have the status of the legal entity and also the physical persons having the status of entrepreneurs (self-employed persons) or not having such status to whom according to the laws the obligation is assigned to hold and/or pay taxes and fees (obligatory payments), penalty fee and penalties.
1.2. The big taxpayer is legal entity at whom the amount of gross income from all types of activity for accounting year is exceeded by hundred million hryvnias and sredneuchetny number working in year two hundred fifty persons or total amount of the taxes paid to the Government budget of Ukraine on payments which are controlled by bodies of the State Tax Service exceed, in year exceeds twenty five million hryvnias.
1.2.1. Indicators of this Item are calculated by results of activities of taxpayers for the first half of the year (nine months) of accounting year taking into account settlement indicators for the second half of the year (fourth quarter) of accounting year.
1.2.2. Also the taxpayer who at own will provided sufficient reasons and calculations of achievement of the corresponding indicators for certain criteria in the next accounting period can be carried to big taxpayers.
1.3. Accounting case of the taxpayer (registration part) is created from the list of documents which arrive in bodies of the State Tax Service for capture on accounting of the taxpayer. Registration part of accounting case of the taxpayer is supplemented with documents which go the taxpayer or arrive concerning the taxpayer from bodies of state registration, statistics, other state bodies, the ministries, the central executive bodies and from organizations of banks in bodies of the State Tax Service during activities of the taxpayer and in connection with its liquidation.
Accounting case of the taxpayer (reporting part) is created of reporting documents which go 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 description of documents. Storage of separate documents and accounting cases is performed according to the List of standard documents which are created in activities of public authorities and local self-government, other organizations, organizations and companies, with indication of storage durations of documents, the approved order of the Head archive department under the Cabinet of Ministers of Ukraine of 20.07.98 of N41 and registered in the Ministry of Justice of Ukraine 17.09.98 for N576/3016.
1.4. The single databank about taxpayers - legal entities (further - the Single databank of legal entities) is the automated system of collection, accumulating and data processing about taxpayers. It is created of district levels of the Single databank of legal entities of the state tax authorities in areas, the cities and areas in the cities, and also the interdistrict and joint inspections and it is conducted by State Tax Administration of Ukraine.
1.5. The register of the non-profitable organizations and organizations is the automated system of collection, accumulating and data processing about the non-profitable organizations and organizations.
1.6. The state register of physical persons - taxpayers (further - GRFL) is the automated databank created for ensuring single state accounting of physical persons which shall pay taxes and fees (obligatory payments) in budgets and in the state trust funds according to the procedure and on conditions that are determined by legal acts of Ukraine. Forming and maintaining GRFL is performed by bodies of the State Tax Service.
1.7. The register of physical persons - taxpayers of self-employed persons (further - the Register of physical persons) is databank of taxpayers which is created for ensuring single tax accounting of taxpayers - physical persons in bodies of the State Tax Service and which is GRFL component.
1.8. The register of taxpayers of permanent missions of nonresidents in Ukraine is the automated databank created for providing the taxpayer registration - permanent missions of nonresidents in Ukraine.
1.9. The register of cooperation agreements is the automated databank created for providing the single taxpayer registration, performing the activities on cooperation agreements.
1.10. The register of big taxpayers is component of the Single automated databank about nalogoplatelshchikakhyuridichesky persons which provides accounting of big taxpayers.
1.11. The register of taxpayers on value added is the automated databank created for providing the single taxpayer registration on value added.
1.12. The temporary register of State Tax Administration of Ukraine (further - VRGNAU) is reserve of registration (accounting) taxpayer numbers which are appropriated to taxpayers by bodies of the State Tax Service according to the Procedure for assignment of registration (accounting) taxpayer numbers approved by the order of State Tax Administration of Ukraine of 03.08.98 N 380 and registered in the Ministry of Justice of Ukraine 01.09.98 for N 540/2980
1.13. The military unit is military units, institutions, organizations, the organizations of the Armed Forces of Ukraine and other military forming formed according to the laws of Ukraine.
1.14. Self-employed person - the taxpayer - the physical person who is entrepreneur or performs independent professional activity and is not employee within such business or independent professional activity.
At the same time independent professional activity consists in participation of physical persons in scientific, literary, artistic, art, educational or teaching activities, just as activities of doctors (including stomatologists, dental technicians), lawyers, private notaries, auditors, accountants, appraisers, engineers or architects and assistants to the specified persons or persons occupied with religious (missionary) activities, other similar activities under condition if such faces are not hired employees or entrepreneurs who are equated to the employee.
1.15. Centralized accounts departments are the centralized accounts departments created under local public administrations, the ministries and republican committees of the Autonomous Republic of Crimea, local government bodies in other organizations, the organizations and institutions of the budget sphere.
1.16. The authorized person - the agreement party (contract) on joint activities which provides consolidation of means or property of participants for achievement of the joint economic purpose (further - cooperation agreement), - the legal entity registered in Ukraine according to the Law of Ukraine "About state registration of legal entities and physical litspredprinimatel" or its branch which is income tax payer and is authorized to record results of joint activities by other parties according to terms of the contract.
2.1. The taxpayer registration is one of the main functions of bodies of the State Tax Service which creates premises for control of correctness of calculation, completeness and timeliness of transfer of taxes and fees (obligatory payments) in budgets and in the state trust funds.
2.2. Action of this Procedure extends to such taxpayers:
2.2.1. From among residents:
legal entities irrespective of patterns of ownership, namely:
the companies, organizations and the organizations (including non-profitable organizations and the organizations) performing activities both in the territory of Ukraine and beyond its limits or have the taxation objects;
branches, representations, departments and other separated divisions of the taxpayer (further - separate divisions);
the physical persons (including entrepreneurs) having the taxation objects.
2.2.2. From among nonresidents and their separate divisions in Ukraine:
physical persons or legal entities in any form of business which gain income with source of their origin from Ukraine or have the taxation objects in Ukraine, except for organizations and the organizations which have the diplomatic status or immunity according to international treaties of Ukraine or the legislation;
permanent missions of nonresidents through which economic activity of the nonresident in the territory of Ukraine is fully or partially performed and which according to the current legislation of Ukraine, pay the corresponding taxes and fees (obligatory payments);
other separate divisions of nonresidents in Ukraine which do not perform economic activity in Ukraine and do not fall under determination of permanent missions of nonresidents, but which according to the legislation of Ukraine shall pay taxes and fees (obligatory payments).
2.3. This Procedure determines such questions:
2.3.1. Maintaining registers of taxpayers - legal entities and the Single databank about taxpayers - legal entities.
2.3.2. Maintaining registers of taxpayers - physical persons and the Register of physical persons.
2.3.3. Establishment of the single document form concerning the taxpayer registration; procedure for maintaining documentation in case of capture of taxpayers on accounting in bodies of the State Tax Service, entering of information concerning them to the corresponding registers.
2.3.4. Procedure for preparation of materials for transfer of tax police to divisions for establishment of the location of taxpayers.
3.1. Work on the taxpayer registration in bodies of the State Tax Service is carried out by employees of divisions of the taxpayer registration according to structure which affirms State Tax Administration of Ukraine.
3.2. Capture on the taxpayer registration by bodies of the State Tax Service is performed by the principle of organizational unity of registration procedures which are performed by the state registrars, and procedures of capture on the taxpayer registration which is provided with bodies of the State Tax Service. Procedures and terms of the exchange data (messages) on implementation of actions for state registration and capture on accounting (removal from accounting) of legal entities and physical persons entrepreneurs are determined by the Order of interaction of subjects of information exchange concerning provision and use of data from the Unified State Register of Legal Entities and physical persons entrepreneurs approved by the order of the State committee of Ukraine concerning regulatory policy and entrepreneurship, State Tax Administration of Ukraine, the State committee of statistics of Ukraine of 07.12.2005 of N121/560/406, the resolution of board of the Pension fund of Ukraine of 07.12.2005 of N23-3, the resolution of board of Fund of obligatory national social insurance of Ukraine on unemployment case of 07.12.2005 of N368 and registered in the Ministry of Justice of Ukraine 16.12.2005 for N1523/11803.
Bodies of the State Tax Service exercise control of the data which arrived from the Unified State Register of Legal Entities and physical persons - entrepreneurs (further - the Unified state register), concerning correctness of use of identification number from GRFL and take measures for elimination of mistakes by the state registrars according to the specified Procedure, and also notify taxpayers on the revealed mistakes in identification numbers from GRFL and on need of provision of the specified data in relevant organs. After refining of data the body of the State Tax Service carries out adjustment of data of rather identification numbers from GRFL in the Single databank of legal entities or the Register of physical persons.
3.3. For ensuring completeness of the taxpayer registration bodies of the State Tax Service as of the 1st day of every month carry out reconciliation of district level of the Single databank about taxpayers - legal entities, and also the Register of physical persons with data of information base of the Unified state register.
3.4. Besides, bodies of the State Tax Service coordinate the activities for taxpayer registration questions with financial bodies, bodies of the State Treasury of Ukraine, bodies of security service, internal affairs, prosecutor's offices, statistics, the state customs and control and auditing services, other bodies which exercise control, organizations of banks, and also with Tax Services of other states according to article 4 of the Law of Ukraine "About the State Tax Service in Ukraine".
3.5. The place of the taxpayer registration is the relevant organ of the State Tax Service on the registered location of the legal entity (separate division of the legal entity) or the registered place of residence (activities implementation) of self-employed person if another is not provided by this Procedure.
3.5.1. If the taxpayer performs economic activity through production and functional structural divisions which are in the territory of other administrative and territorial unit, than the location of the taxpayer, State Tax Administration of Ukraine according to information on the obtained licenses (trade patents, permissions) can make the decision concerning accounting of such taxpayer in the location of such structural divisions.
Such decision is made by State Tax Administration of Ukraine on representation of body of the State Tax Service for the registered location of the taxpayer or the location of the specified structural divisions.
About the made decision the message to the taxpayer according to Item 8.11 of this Procedure on the registered location goes.
3.5.2. In case of liquidation or reorganization of body of the State Tax Service, administrative-territorial reform, change of borders of administrative units (areas, the cities) or the objective reasons, other, independent of the taxpayer, owing to which the body of the State Tax Service which corresponds to the place of accounting of the taxpayer changes removal from accounting of the taxpayer in one body of the State Tax Service and capture on accounting in other relevant organ of the State Tax Service is performed. In such cases the list of taxpayers concerning whom the place of accounting changes affirms the relevant State Tax Administration as the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.
The documents issued to the taxpayer the liquidated or reorganized body of the State Tax Service, remain acting until emergence of changes in data of the taxpayer which are specified in such documents if another is not provided by the regulatory legal acts regulating procedure for issue of such documents.
3.6. Financial institutions open accounts for taxpayers and charges (obligatory payments) only on condition of presentation of the document confirming their capture on accounting in body of the State Tax Service by them.
Financial institutions shall send the message on opening or account termination of the taxpayer and charges (obligatory payments) of the legal entity including opened through its separate divisions or self-employed physical person to body of the State Tax Service in which the taxpayer, in three-day time from the date of opening/closing of accounts is considered (including day of opening/closing).
3.7. The magazines provided by this Procedure can be kept in paper or electronic type.
Pages in magazines shall have end-to-end numbering, numbers of pages are put down in the middle of the upper field of leaf.
If the magazine is kept in paper form, it shall be stitched and under seal body of the State Tax Service.
The online magazine can be kept only by means of the software established by State Tax Administration of Ukraine with obligatory printing and preserving printing copies of the magazine at the end of each working day during which new logging was made. Each its copy in day makes sure the signature of the chief of division according to the taxpayer registration and the corresponding seal. If filling of certain fields of the existing records of the online magazine is carried out not along with forming of such record, in the paper copy of the magazine the corresponding records are made manually.
4.1. Capture on accounting as taxpayers - legal entities and separate divisions of legal entities is performed on their location by relevant organs of the State Tax Service after entering of information about them into the Unified state register or, in cases, stipulated by the legislation, after assignment of identification codes according to the Unified state register of the companies and organizations of Ukraine (further - EGRPOU).
Military units in ten-day time from the moment of receipt of the registration certificate of military unit as business entity inform on it bodies of the State Tax Service for the place of the dislocation.
4.2. The non-profitable organizations which are completely financed from the budget are serviced by centralized accounts departments regarding calculations of compensation of workers and budget contribution of taxes, charges, other obligatory payments and have no own current accounts in financial institutions, can not be considered in bodies of the State Tax Service. The organization or the organization which is serviced by centralized accounts department provides in body of the State Tax Service confirmation from centralized accounts department of the fact of its servicing.
Capture on accounting of organization or organization, made the decision on independent tax payment, is performed after adoption of such decision according to the statement of organization or organization in connection therewith Rather.
If the office of notary public is serviced by centralized accounts department, then such notary office according to the Law of Ukraine "About tax on the income of physical persons" represents to the terms established for tax quarter to tax authority tax calculation and information concerning implementation by notaries public of this office of transactions on purchase, sale (exchange) of objects of real and personal estate and concerning issue of certificates on the right to inheritance or the conclusion of gift agreements.
4.3. The basis for capture of the legal entity on accounting in body of the State Tax Service is receipt in this body of data from the corresponding registration card on carrying out state registration of the legal entity.
Capture of the legal entity on accounting by bodies of the State Tax Service is performed also based on the corresponding message to the state registrar about the judgment concerning cancellation of state registration of the termination of the legal entity and entering of the corresponding record into the Unified state register.
4.4. The basis for capture on accounting of separate division of the legal entity is receipt of the message on creation of separate division of the legal entity from the state registrar in body of the State Tax Service for the location of separate division.
4.5. About receipt of the message from the state registrar by the division according to the taxpayer registration of body of the State Tax Service concerning each legal entity (separate division) makes the log entry of accounting of nalogoplatelshchikovyuridichesky persons on f.n2-OPP (appendix 2). The data received from the state registrar are processed by means of the corresponding software according to regulations of such processing and introduced in the district level of the Single databank of legal entities.
4.6. At the request of the taxpayer - the legal entity (including concerning what data from the state registrar did not arrive) its capture on accounting can be performed by body of the State Tax Service based on the documents determined in Item 4.9 of this Section.
In this case according to the Unified state register and/or through the corresponding state registrar the division according to the taxpayer registration of body of the State Tax Service shall determine that such legal entity is included in the Unified state register and is not stopped.
4.7. At the request of the legal entity whose rather separate division in body of the State Tax Service for the location of separate division data from the state registrar did not arrive capture of separate division on accounting can be performed by body of the State Tax Service for its location based on the documents determined in Item
4.10 this Section.
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The document ceased to be valid according to the Order of the State Tax Administration of Ukraine of December 22, 2010 No. 979