Procedure for Providing Information at the Request of the State Tax Service Has Entered into Force

By Resolution No. 1058 dated October 6, 2023 (entered into force on October 11), the Cabinet of Ministers amended the Procedure for Periodic Submission of Information to the State Tax Service Authorities and Receipt of Information by These Authorities upon Written Request.

Non-bank payment service providers, issuers of electronic money and the National Commission on Securities and Stock Market are included in the list of subjects of information relations to which this Procedure applies.

Periodic Tax Information Provided for in Clause 73.2 of Article 73 of the Tax Code

1) on the objects of taxation provided and/or registered by the executive power bodies and local self-government bodies – by such bodies monthly during 10 calendar days of the month following the reporting month, which must contain, in particular:

– last name, first name and patronymic of a taxpayer – an individual or the name of the tax payer – a legal entity;

– tax address of the taxpayer;

– registration number of the registration card (for a taxpayer – an individual); tax number (for a tax payer – a legal entity);

– type of object of taxation;

– individual characteristics of the object of taxation by which it may be identified;

2) permits, licenses, patents, certificates for the right to carry out certain types of activities, issued by the executive power bodies and local self-government bodies – by the specified bodies every month during 10 calendar days of the month following the reporting month, including:

– type of permit document;

– type of activity for which a permit was issued;

– date of issuance of the permit document;

– period of validity of the permit document, information about the termination (suspension) of the permit document with an indication of the grounds for such termination (suspension);

– payment of the appropriate fees for issuing the permit document;

– list of places of activity for which a permit has been issued;

3) established rates of local taxes, fees and granted benefits – by relevant local self-government bodies no later than 10 calendar days from the date of entry into force of the relevant decision;

4) data necessary for the analysis of the financial and economic activity of taxpayers by the state statistics bodies in accordance with the plan of state statistical observations;

5) export and import operations of taxpayers by the State Customs Service, not less than every 10 calendar days;

6) results of tax control – by customs authorities;

7) by large taxpayers – information contained in documents on the accounting of income, expenses and other indicators related to the definition of objects of taxation (tax liabilities), primary documents kept in electronic form, accounting registers, financial statements, other related documents.

Grounds for Sending the DPS’s Request

The request states:

– reference to the legal norms which allow the State Tax Service authority to receive such information;

– grounds for sending the request;

– description of the requested information and, if necessary, a list of documents confirming it.

A written request for the provision of information is sent to the taxpayer due to at least one of the following reasons:

1) based on the results of the analysis of tax information obtained in accordance with the procedure established by law, facts were found that may indicate a violation by the taxpayer of the requirements of tax, currency legislation, legislation in the field of prevention and countermeasures against the legalization (laundering) of proceeds obtained through crime, financing of terrorism and financing proliferation of weapons of mass destruction and other legislation, the control of compliance of which is entrusted to the bodies of the State Tax Service, with the mandatory indication of such facts in the request;

2) determination of the compliance of the conditions of the controlled transaction with the “arm’s length” principle during tax control over transfer pricing;

3) unreliability of the data contained in the tax declaration submitted by the taxpayer;

4) a complaint has been filed against the taxpayer about the taxpayer’s failure to provide:

– a buyer’s tax invoice, or in case of an error made by the seller of goods (services) when specifying mandatory details of the tax invoice, provided for in Clause 201.1 of Article 201 of the Tax Code of Ukraine;

– a buyer’s excise invoice, or in case of violation of the procedure for filling out and/or registering the excise invoice;

5) in case of the counter-reconciliation;

6) an error or inaccuracy in the data contained in the report on accountable accounts submitted by the financial agent is detected, or in accordance with the CRS Common Reporting Standard, the report on accountable accounts with information on undocumented accounts is submitted by the financial agent, or if the account holder has submitted inaccurate information to the financial agent;

7) a notification has been received from the competent body of a foreign jurisdiction (state, territory) about the discovery by such body of an error, incomplete or unreliable data provided by the financial agent regarding the account of a person who is a resident of the relevant foreign jurisdiction (state, territory), or about another violation or non-fulfillment by the financial agent of the obligations stipulated by the FATCA Agreement or the CRS Common Reporting Standard;

8) a request for the provision of information has been received from a competent body of a foreign jurisdiction (state, territory) on the basis of an international agreement containing provisions on the exchange of information for tax purposes, and the requested information is not available in the State Tax Service authority.

Response to the DPS’s Request

Taxpayers and other subjects of information relations are obliged to provide the information specified in the request of the State Tax Service authority and its documentary confirmation (except for the counter-reconciliation) within 15 business days from the day following the day of receipt of the request (unless otherwise provided by the Tax Code), in accordance with the procedure specified in Article 42 of the Tax Code.

In the event of the counter-reconciliation, taxpayers and other subjects of information relations are obliged to provide the information specified in the request of the State Tax Service authority within 10 business days from the day following the day of receipt of the request, as well as documentary confirmation of such information at the request of the State Tax Service authority in accordance with the procedure specified in Article 42 of the Tax Code.

Responses to tax information requests from executive authorities and local self-government bodies are provided within one month, unless otherwise provided by law.