ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of March 1, 2000 No. 79

About approval of the Regulations on registration of taxpayers for value added

List of amending documents

For the purpose of reduction of regulatory legal acts of State Tax Administration of Ukraine in compliance with requirements of the Presidential decree of Ukraine of June 28, 1999 N 746/99 "About modification of the Presidential decree of Ukraine of July 3, 1998 N 727 "About simplified taxation system, accounting and the reporting of small business entities" and Item 2 of Section 6 of the Law of Ukraine of September 14, 1999 N 1039-XIV "About agreements on distribution of products" and being guided by article 8 of the Law of Ukraine "About the State Tax Service in Ukraine",

I ORDER:

1. Approve Regulations on registration of taxpayers for value added which are applied.

2. The order of State Tax Administration of Ukraine of May 27, 1997 N 149, registered in the Ministry of Justice of Ukraine on June 11, 1997 N 216/2020 (in edition of the order of State Tax Administration of Ukraine of 25.01.99 of N 43, registered in the Ministry of Justice of Ukraine 15.03.99 N 164/3457) to consider invalid.

3. Serdyuk N. P. to provide to the chief of Head department of the State register of physical persons provision on state registration in the Ministry of Justice of this order.

4. To provide to the chief of Head department on work with taxpayers Sysoyev V. O. after state registration of the order "About Approval of the Regulations on Registration of Taxpayers for Value Added" the publication it in mass media.

5. To the chief of Head department of the State register of physical persons Serdyuk N. P. in 5-day time to determine the number of forms of the Registration certificate of taxpayers, necessary for production, on value added and to submit the application on areas for their production to Administration.

6. To Administration of Kovalenko V. V. after state registration of the order "About Approval of the Regulations on Registration of Taxpayers for Value Added" to provide to the chief:

6.1. In 10-day time its replication and posylaniye to State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

6.2. In a month - production of the necessary number of forms of the Registration certificate of taxpayers on value added and delivery to their State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

7. To the head of department of financing of State Tax Administrations Karachova A. I. resolve issue of financing of production of forms of the Registration certificate of taxpayers on value added.

8. To impose control of execution of this order on the vice-chairman of Rosolovsky V. M.

 

Approved by the Order of State Tax Administration of Ukraine on March 1, 2000 No. 79

Regulations on registration of taxpayers for value added

I. General provisions

1. This Provision is developed according to the Laws of Ukraine "About the value added tax" (further - the Law), "About the State Tax Service in Ukraine" and other regulatory legal acts.

2. This Provision determines procedure:

registration of taxpayers for value added;

cancellations of registration of taxpayers for value added;

maintaining the register of taxpayers on value added (further - the Register);

assignments of individual tax number of the taxpayer on value added;

promulgation of data from the Register;

re-registrations of taxpayers on value added and replacements of registration certificates of taxpayers by value added;

maintaining documentation in case of registration/cancellation of registration of taxpayers for value added;

certifications of copies of registration certificates of taxpayers on value added.

3. This Provision determines forms:

statements for registration of taxpayers for value added;

registration certificates of taxpayers on value added;

documents on cancellation of registration of taxpayers for value added;

magazines of registration of taxpayers for value added;

other documents concerning registration/cancellation of registration, re-registration and replacement of certificates, about registration of taxpayers for value added.

4. Person - any of persons brought in Item 1.2 of article 1 of the Law irrespective of whether such person is resident or not:

the subject of business activity, including the company with foreign investments, irrespective of form and time of introduction of these investments;

other legal entity who is not subject of business activity;

the physical person (the citizen, the foreign citizen and the stateless person) performing the activities referred to entrepreneurial according to the legislation, or importing goods on customs area of Ukraine;

representation of the nonresident who does not have the status of the legal entity.

4.1. For the purposes of the taxation two or more persons performing joint activities without creation of the legal entity are considered as individual within such activities.

Account of results of joint (compatible) activities is kept by the taxpayer on value added authorized on it by other parties according to terms of the contract, separately from accounting of economic results of such taxpayer on value added.

4.2. By the taxpayer on value added the investor who for operation of the agreement on distribution of products pays the value added tax taking into account the features provided by the Law of Ukraine "About agreements on distribution of products" can be registered.

4.3. Physical persons which are not subjects of housekeeping and import goods (objects) on customs area of Ukraine in amounts, taxable according to the customs legislation, pay the value added tax during crossing in such goods (objects) of customs border of Ukraine without registration by payers of this tax.

4.4. The face responsible for charge, deduction and payment (transfer) of the value added tax in the budget in case of provision of services by the nonresident, is its permanent mission, and in the absence of that - person who receives such services if the place of provision of such services is on customs area of Ukraine.

5. The taxpayer on value added (further - the payer of the VAT) - person who according to the Law shall perform deduction and entering into the budget of tax which is paid in the buyer, or person who imports goods on customs area of Ukraine.

Payer of the VAT is:

5.1. Any person, which:

performs or plans to perform economic activity and is registered according to the voluntary decision as the payer of the VAT;

is subject to obligatory registration as the payer of the VAT;

imports goods (the accompanying services) in the amounts which are subject to taxation by this tax according to regulations of article 2 of the Law.

5.2. Any person who according to the voluntary decision was registered by the payer of the VAT.

6. Individual tax number which is used for collection of this tax is assigned to any person who is registered as the payer of the VAT.

6.1. Individual tax number is single for all information space of Ukraine and remains for the payer of the VAT until cancellation of registration of the payer of the VAT.

6.2. Use of the individual tax number provided in case of registration is obligatory in case of the registration and use of all document types connected with calculations in case of purchase of goods, accounting, the reporting about the value added tax, registration of the tax credit.

6.3. Individual tax number constitutes:

6.3.1. For legal entities - 12-digit numerical code of such structure: 7 signs include the first 7 signs of identification code of the Unified state register of the companies and organizations of Ukraine (further - EGRPOU) without control number, the 8th and 9th signs - area code on system of the coding accepted in bodies of the State Tax Service (further - tax authorities), the 10th and 11th signs - code of the administrative area on system of the coding accepted in tax authorities, the 12th sign - the control category which algorithm of forming establishes the central tax authority of Ukraine.

6.3.2. For physical persons - 10-unit individual identification taxpayer number according to the State register of physical persons - taxpayers (further - GRFL).

For physical persons - have entrepreneurs who on the religious or other beliefs refused adoption of identification numbers in passports of mark about the right to make payments without identification number concerning which instead of identification number series and passport number are brought in the Unified State Register of Legal Entities and physical persons - entrepreneurs (the daleeediny state register) and the certificate on state registration of the physical person - the entrepreneur individual tax number constitutes 10-unit number including passport number.

6.3.3. For persons responsible for deduction and entering of the value added tax into the budget during execution of cooperation agreements without creation of the legal entity, and persons acting as investors according to the agreement on distribution of products - 9-unit registration (accounting) number from the Temporary register of State Tax Administration of Ukraine (далееВРГНАУ) which is provided by tax authorities 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 of N 380, registered in the Ministry of Justice of Ukraine 01.09.98 for N 540/2980. Such persons in the registration statement put down the specified registration (accounting) number which shall correspond to individual tax number.

For persons responsible for deduction and entering of the value added tax into the budget during execution of several cooperation agreements, the registration certificate of the payer of the VAT is granted on each of the specified agreements.

6.3.4. For representations of nonresidents in Ukraine individual tax number is created in the same procedure, as well as for legal entities.

6.3.5. For representations of nonresidents in Ukraine which were registered by payers of the VAT till June 1, 2006 and have no identification code of EGRPOU, individual tax number is 9-unit registration (accounting) number from VRGNAU. Re-registration of such representations of nonresidents as payers of the VAT, and also replacement of appropriate certificates to them are performed after inclusion of such separate divisions in EGRPOU.

II. The register of taxpayers on value added

1. The register is the automated databank created according to article 9 of the Law for providing:

registration and single accounting of payers of the VAT;

single principles of identification of payers of the VAT;

control of tax collection on value added;

organizations of continuous and sampling analysis.

Component of the Register is the register of subjects of special tax regime.

2. The Register joins the following types of data:

identification - individual tax number and certificate number of the payer of the VAT, identification code on EGRPOU, number from VRGNAU, number GRFL, and also the name, - for legal entities and surname, name, middle name - for physical persons - entrepreneurs;

help - data on the location (residence), phones of the payer of the VAT, surnames, names, middle name and identification numbers GRFL of the head and the chief accountant of the legal entity - the payer of the VAT;

registration - data on registration, re-registration, cancellation of certificates and cancellation of registration of payers of the VAT, exception of the register of subjects of special tax regime, change of tax regimes on value added;

classification - data on types of activity of the subject of special tax regime;

quantitative - data of rather total amounts of taxable transactions and cost of the delivered goods which are specified in registration statements;

other data provided by the document forms established by this Provision.

3. Forming and maintaining the Register are performed by State Tax Administration of Ukraine. Data of the Register are transferred to State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol, and also to the state tax authorities in areas, the cities, areas, in the cities, the interdistrict, joint and specialized state tax authorities.

4. From among obligations concerning maintaining the Register the State Tax Administration of Ukraine performs:

development of the organizational and methodological principles of maintaining Register;

organization of registration of payers of the VAT;

assignment to payers of the VAT of individual tax number;

forming of certificate numbers about registration of payers of the VAT;

development of technology and programno-technical means of maintaining Register;

accomplishment of functions of the database manager Reestr (accumulating, data analysis, arriving from regional tax authorities, control of reliability and updating of data, storage, protection them, control of right of access and so forth);

the automated maintaining base of the Register;

development of regulating documents on creation, maintaining and use of data of the Register;

promulgation of data from the Register.

5. State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol perform:

accomplishment of functions of the database manager of the regional level (accumulating, data analysis, arriving from local tax authorities, control of reliability and updating of data, storage, protection them, control of right of access and so forth);

providing the organization of registration and accounting of payers of the VAT which are in their territory;

transfer of changes and amendments to the Register to the central tax authority of Ukraine and subordinate state tax authorities.

6. The state tax authorities in areas, the cities and districts of the city, and also the interdistrict, joint and specialized state tax authorities perform:

reception of applications, control of completeness of data, concerning compliance to regulating documents;

data processing of statements and documents concerning registration, re-registrations, cancellations of certificates and cancellation of registration of payers of the VAT, exception of the register of subjects of special tax regime;

forming of files for perecha to regional tax authorities;

acceptance of files from regional bases with the assigned individual tax numbers and certificate numbers about registration of payers of the VAT;

issue, replacement of registration certificates of payers of the VAT and certification of their copies;

accomplishment of functions of the database manager of district level (accumulating, data analysis, control of reliability and updating of data, storage, protection them, control of right of access and so forth);

monitoring of payers of the VAT included in the Register;

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