Key Benefits:
For amendments to the Tax Code of Ukraine concerning the accounting and registration of taxpayers and the improvement of some provisions
(Information of the Verkhovna Rada (VR), 2014, No. 22, pp. 778)
Verkhovna Rada of Ukraine Orders:
I. Amend Tax Code of Ukraine (Information of the Verkhovna Rada of Ukraine, 2011, No. 13-17, art. (112) Such changes:
1. In Article 14, paragraph 14.1 :
(1) The sub-paragraph "b" of 14.1.11 shall be set out in this edition:
"(b) The arresting of the physical or legal person not repaid due to the lack of property of the listed person, provided that the creditor's actions intended to force the debtor's property did not result in a complete repayment of debt";
2) in sub-item 14.1.82 and first paragraph of sub-item 14.1.97 The words "core funds" are replaced by the words "core tools";
3) in sub-item 14.1.89 - 1 "in the Law of Ukraine" On agricultural transaction "replace" with the words "in the Law of Ukraine" On the transaction ";
4) in sub-item "with" sub-item 14.1.159 The word "minors" would be replaced by the words "juvenile/incompleteness";
5) Paragraph 14.1.172 After the words "regulations on administration", add the words "account and payment";
6) sub-item 14.1.213 Complement the paragraph with this content:
"In the case of section III of this Code, the term" resident "is used in the respective differences, under that term, as defined by paragraph 133.1 of article 133 of this Code."
2. In sub-item 17.1.7. paragraph 17.1 of article 17 The word "clarification" is replaced by the words "tax advice".
3. Sub-paragraph 19 - 1 .1.31 Set out in this edition:
" 19 - 1 1.31. Generalize the application of taxation legislation, legislation on payment of a single contribution, develop legislation and regulations. "
4. In Paragraph 32.2 of Article 32 the words "tax credit" to exclude.
5. In sub-item 39.2.1.2 sub-item 39.2.1 of paragraph 39.2 of Article 39 the word "percent" is replaced by the words "interest points".
6. B paragraph 44.7 of Article 44 The words "defined in the act of inspection as missing" are replaced by the words "which confirm the indicators reflected by such taxpayer in tax reporting".
7. B the third paragraph 46.2 of article 46 the word "notes" to be replaced by the words "has the right to mark".
8. B paragraph 5 of Article 48, paragraph 48.4 the words "and the number of certificates for the registration of the taxpayer for the added value" to exclude.
9. Paragraph 50.1 of sixth paragraph 50.1 after the words "for the same reporting period" to be supplemented with the words "or gives in the following tax periods a clarifying declaration as a result of the fulfillment of the requirements of paragraph 169.4 of Article 169 of this Code".
10. B paragraph 56.18 of Article 56 The words "on account of monetary obligation" are excluded.
11. B paragraph 57.3 of Article 57 "In subparagraphs 54.3.1-54.3.6, paragraph 54.3 of Article 54 of this Code" Replace words and numbers "in subparagraphs 54.3.1, 54.3.2, 54.3.4-54.3.6, paragraph 54.3 of Article 54 of this Code".
12. Article 63 :
1) in 63.3 :
Paragraph 2, the second after the word "account", complemented by the word "large";
in a paragraph of the fourth word "for the whereabouts of such objects in the order established by the central body of executive power, which provides the formation and implementation of the state tax and customs policy" to replace the words " by the main account according to The order of taxpayers ";
2) complement paragraph 63.13 of this content:
" 63.13. With the aim of permanent provision of state authorities, local government agencies, legal and physical persons information of the central executive authority providing formation and implementation of state tax and customs policy, promulgates the public. the only public registration web portal of legal persons and individuals-entrepreneurs and its own official web site on the capture of accounting as taxpayers for legal persons, their separated units and self-employed persons not later the next working day after taking over for accounting.
Access to the specified web portal and website is free and free.
The specified data contains the following information about the taxpayer:
The tax number (for the legal person and its separate unit);
naming for a legal person or surname, name, by parent for a physical person;
Date and account number of the account
The naming and identification code of the controlling body for the main location of the taxpayer;
Information on the sending of the appropriate control body to the State Registration Authority in connection with the termination of the legal person or business activity of the physical person-an entrepreneur predicted by the law ".
13. B the third paragraph 64.7 the word "tax" to exclude.
14. In Article 66 :
(1) First sentence paragraph of the third paragraph 66.3 after the words "In this case, the taxpayer" will complement the words and figures "defined in paragraph 64.2 of Article 64 of this Code", and the words " in the order determined by the central authority of the executive branch, which provides for the formation and implementation of the state tax and Customs policy "to be replaced by the words" in accordance with the order of taxpayers ";
2) para. 66.5 "in accordance with this chapter," in addition to the words "other than the changes that are made to the United State Registry of Legal Persons and Individuals-Entrepreneurs, and the changes that the taxpayer reported to the main site of the account".
15. Abazzi second and third Sub-items 67.1.1 and 67.1.2. Article 67.1 of article 67 exclude.
16. In Article 68.1 of Article 68 the words "not later the next working day from the date" to be replaced by the words "in the day".
17. In Article 69 :
1) in First paragraph 69.2 The words "for three working days" will be replaced by the words "not later the following working day";
2) in Point 69.3 The words "within three working days" would be replaced by the words "not later the next working day" and supplemented with the words "in the order defined by this Code".
18. Paragraph 70.1 of article 70 Add a new paragraph to this content:
"The physical person who is the resident of a foreign country, i.e. not living in Ukraine, can be taken into account for the place of registration of his stay (residence) in the territory of Ukraine."
19. In Article 78.1 of Article 78 :
1) sub-paragraph 78.1.1 "The request of a controlling body for 10 working days is to be replaced by the words" the request of a controlling body, which shall be noted by possible violations by this payer of tax, currency and other legislation within 10 working days ";
2) in subparagraphs 78.1.4 "The request of a controlling body for ten working days" would be replaced by the words "a request to a controlling body, which indicated the untrusted data and the declaration of the declaration within 10 working days";
3) Sub-item 78.1.7 of paragraph 78.1 After the words "physical person, the entrepreneur" should be supplemented with the words "closing permanent representation or a separate entity of a legal entity, including a foreign company, an organization";
4) in subparagraphs 78.1.9 "The request of a controlling body within ten working days is to be replaced by the words" a request for a controlling body, which shall be noted for complaints or violations of the regulations to fill the tax invoice. "
20. Paragraph 81.3 of Article 81 Add a paragraph to the third such content:
"When conducted by the inspections of the officials of the controlling body, the control body does not have the right to request a taxpayer to extract from the relevant registry on the entry of such taxpayer to account in accordance with the requirements of this Code."
21. In Article 85 :
1) para. 85.4. Complement the sentence of this content:
"Such copies should be witnessed by the signature of the taxpayer or his official and the sealed seal (if available)";
2) in Paragraph 85.5 the words "primary financial institutions" to be replaced by the words "primary, financial".
22. In sub-item 94.19.9 of paragraph 94.19 of Article 94 The words "major funds" are replaced by the words "core means".
23. In Article 97 :
1) in Paragraph 97.1 The words "to stop the public registration of a physical person-an entrepreneur" to replace the words "the state registration of an end of business activity of a physical person or registration in the appropriate authorized body of an independent professional activity" A physical person (if such a registration was a condition of conduct of independent professional activity) ";
2) in 97.3 :
in the paragraph of the first word "or the abolition of the state registration of a physical person-an entrepreneur" to exclude;
after the paragraph of the first addition to the new paragraph of the following content:
" In the case of a state registration of an entrepreneurial activity of a physical person or registration in the appropriate authorized termination of the independent professional activity of a physical person (if such registration was a condition of doing independent). (a) The accounts of the United States of America.
In this regard, the second paragraph should be considered a third paragraph;
Second sentence of the third to exclude;
3) Paragraph 97.4.3 of paragraph 97.4 After the words "physical personality, an entrepreneur" is complemented by the words "or a physical person who fails independent professional activity".
24. In Article 99 :
1) the name of the teaching in this edition:
" Article 99. The order of the monetary obligations of a or to pay off the tax debt of a physical person (including a physical person, an entrepreneur, a physical person who fails independent professional activities) in the event of her death or of recognition is ironably absent or Incapacitated, as well as a child/minor person ";
2) in Paragraph 1, paragraph 1, paragraph 99.1 "The monetary obligation of a physical person" is to be replaced by the words "Execution of monetary obligations and/or repayment of the physical person's tax debt (including an entrepreneur, a physical person who fails independent professional activities)", and "run"-word "implemented";
3) in 99.3 :
In the first term paragraph, in the first word "Gross obligations of a physical person", replace the words " Execution of monetary obligations and/or repayment of a physical person's tax debt (including a physical person, an entrepreneur, a physical person who fails independent professional); ", and the word" performed "by" implemented ";
The second after the words "recognition of her incapacitated", the words "ta/or repay the tax debt";
4) in Paragraphs 99.4 :
In the first term paragraph, in the first word "Gross obligations of a physical person", replace the words " Execution of monetary obligations and/or repayment of a physical person's tax debt (including a physical person, an entrepreneur, a physical person who fails independent professional); ", and the word" performed "by" implemented ";
The second after the words "recognition of it is no free" to complement the words "ta/or repay the tax debt";
5) para. 99.7 After the words "fulfilling monetary obligations", add the words "and/or repayment of the tax debt";
(6) In the text of the article, the word "minors" in all differences and number is replaced by the words "juvenile/underage" in the relevant case and among others.
25. In Paragraph 119.2 of Article 119 :
(1) Paragraph the first addition to the words "if such inappropriate information or errors have led to a reduction and/or increase of tax obligations of the tax payer and/or to change the tax payer";
2) complement the paragraph by the fifth such content:
" As predicted by this point of fines are not applied in cases where the inappropriate information or errors in the income tax reporting of the income generated (paid) in favor of the taxpayer's fee, the amount of trivial tax has arisen. According to article 169 of Article 169 of this Code, they were corrected in accordance with the requirements of Article 50 of this Code. "
26. B paragraph 120.2 of Article 120 Words and figures "paragraph 50.1 of Article 50 of this Code" replace the words and numbers "paragraphs third-fifth paragraph 50.1 of Article 50 of this Code".
27. In Article 121.1 of Article 121 the words "primary accounts", replace the words "original documents, accounts".
28. Paragraph 127.1 of Article 127 Complement the paragraph of the eighth such content:
" The penalties are not applicable when non-account, non-compliance and/or non-payment (non-enumeration) income tax is self-imposed by the tax agent to account for this tax, which is predicted by the point. 169.4 Article 169 of this Code is corrected in subsequent tax periods during the tax (reporting) year according to the norms of this Code. "
29. Sub-item 135.5.3 of paragraph 135.5 of article 135 Set out in this edition:
"135.5.3. of the sum of the non-rack (penalty or/or penny), in fact obtained by the decision of the parties to the treaty or the relevant government bodies, the court".
30. sub-item 139.1.4, paragraph 139.1, article 139 the word and the numbers "sub-item 135.5.6" replace the words and numbers "sub-item 135.5.5".
31. Last paragraph of paragraph 145.1.1 of paragraph 145.1 of Article 145 Set out in this edition:
" If a non-material asset right is not set in accordance with the enforcement of non-material active lines, this is determined by the tax payer itself, but cannot be less than two or more than 10 years. continuous operation ".
32. In the second sentence 152.9 Article 152 "In the case of payment of monthly advance contributions, in the order specified by paragraph 57.1 of Article 57 of this Code" replace the words "with the words" for taxpayers defined in paragraph 57.1 of Article 57 of this Code ".
33. Sub-paragraph 153.4.3. paragraph 153.4. of Article 153 Complement the paragraph with another such content:
"In the case of the payment of the tax of debt securities above/below the nominal value, the profits/losses from their placement refers to its income/expense in the tax period, during which the repayment/ransom of such securities took place."
34. In 158.2 article 158 the words "accounting/damages obtained from the implementation of the stated measures and implementation of projects, in the order approved by the Cabinet of Ministers of Ukraine" to replace the words " profit of profits obtained from the implementation of the stated measures and implementation projects in the order stipulated by paragraph 152.11 of Article 152 of this Code ".
35. Sub-item 170.11.1. paragraph 170.11 of article 170 To supplement the sentence of such content: "In the case, if a person has the right of permanent residence in the territory of a foreign country, it is considered to be not living in Ukraine".
36. In Article 179 :
1) in Paragraph 3, paragraph 3, paragraph 179.4 The word "minors" would be replaced by the words "juvenile/underage";
2) in paragraph 179.6 The word "underage" is replaced by the words "juvenile/underage".
37. In Article 183 :
1) in Paragraph 183.8 The words "do not supply goods/services or" to exclude;
2) in Paragraph 183.9 the words "to issue the applicant or send by mail (with a notice of hand)" to replace the words "of the taxpayer", and the words "not later the following working day after";
3) 183.11 and 183.13 Set out in this edition:
" 183.11. At the request of the tax payer, the controlling body provides free and certainly over the course of two working days, which will receive the payment of the taxpayer on the day of the day of receipt. The extract acts until the change is made to the registry.
Form of request for extraction and extraction of tax payers is approved by the central executive body, which provides for the formation and implementation of state tax and customs policy ";
" 183.13. With the aim of permanent provision of state authorities, local government agencies, legal and physical persons information the central executive branch, which provides formation and implementation of state tax and customs policy, daily. published on a single public registration web portal of legal entities and individuals-entrepreneurs and its own official website:
183.13.1. Data on the tax payers ' register with naming or surname, name, and parent tax payer, tax registration, individual tax number, and expiration date of the tax payer;
183.13.2. Information on individuals whose registration is revoked, with the meaning of individual tax numbers, annulment dates, reasons, and grounds for annulment of registration.
On the request in the electronic form of taxpayers who submit tax declarations to the means of electronic communication in electronic form with the terms of the registration of the electronic signature of the accountable persons in the order defined by the legislation, Control bodies are provided free of charge for 5 working days from the date of the receipt of such a request, which is published according to this item.
The form of request for information and help from the registry and the order of their formation is established by the central executive body, which provides for the formation and implementation of the state tax and customs policy ";
4) in Paragraphs 183.14 the words "registration certificate" to exclude;
5) paragraph 2 and Third paragraph 183.15 Set out in this edition:
" In case of a change of tax data about the tax number and/or naming (surname, name and parent), the location or location of the taxpayer, and the installation of disagreements or errors in the registry entries The tax paid tax paid in accordance with paragraph 183.7 of this article statement within 10 working days that are imposed on the day when data on the taxpayer has changed or other grounds have emerged for pererration.
The pererestion of a tax payer is carried out with rules and lines defined by this article to register tax payers, by making the appropriate record of the taxpayer's register ";
6) in Paragraphs 183.16 the words "data in the certificate of registration of a tax payer, meaning the certificate is issued only on such lines" to be replaced by the words "the registration of the taxpayer's registration, registration of the tax payer acts to the end of such a line".
38. In Article 184 :
1) Sub-item "from" paragraph 184.1 Set out in this edition:
" (c) the agreement on joint activities, the treaty management agreement, the distribution agreements (for tax payers specified in subparagraphs 4, 5 and 8 of paragraph 180.1 of Article 180 of this Code), or the lines that are formed to form the person, registered as a tax payer ";
2) in 184.2 :
in a paragraph of the third word "if the certificate of the registration of a taxpayer was not defined by the limit line of action" to exclude;
The fifth paragraph of the article reads as follows:
"to end the agreement on joint activities, the treaty management agreement, product distribution agreements, or end of the line on which the person is registered as a tax payer";
Complement the paragraph with this content:
"In this date, the annulment of the registration of the taxpayer registration is determined by the date that has come before."
39. In 187.11 articles 187 The words "exported or imported" would be replaced by the words "to be removed outside of the customs territory of Ukraine or imported into customs territory of Ukraine".
40. In Paragraph 188.1 of article 188 :
(1) In the paragraph of the first word "other than the tax on the added value and excise tax", replace the words " aside from the collection on mandatory state pension insurance, which is able to deal with the cost of cellular mobile communications, the added value and the of excise tax, "and the words" and the collection of compulsory public pension insurance, which is coping with the cost of cellular rolling coupling) " to exclude;
(2) A second paragraph to supplement the sentence of such content: " The contractual (contract) cost shall not include the sum of the non-stop (ta/or penny), three per cent of the annual and inflation resulting from a tax payer by non-performing or insecure Contractual obligations ".
41. In Article 198.5 of Article 198 :
1) in sub-item "a" in operations, which is not the object of taxation "to be replaced by the words" in operations, which is not the object of taxation in accordance with Article 196 of this Code ";
2) in the sub-item "b" in the operations exempt from taxation according to "replace the words" in operations exempt from taxation in accordance with Article 197, subsection (2) of section XX ".
42. Third sentence Article 200.6 of Article 200 "The tax haven retains the right to obtain budget restitution of the staff in future reporting (tax) periods".
43. In Article 201 :
1) Paragraph 201.1 exclude;
2) Eleventh paragraph 201.10 after the first sentence, supplemented with the sentence of this content: " This right is kept for it within 60 calendar days, which shall be imposed on the limiting term of filing a tax declaration for the reporting (tax) period, which has not provided a tax invoice or the order of its completion and/or the order of registration in the Single Registry. "
44. In article 209 :
1) 209.10 and 209.12 Set out in this edition:
" 209.10. The agricultural enterprise is registered as a subject of a special taxation regime with regulations and lines defined by Article 183 of this Code for the registration of the cost tax payers.
In the subject register of the special taxation regime, apart from the information provided for the registration of paid tax payers to the general basis, must contain a list of the activities of such agricultural enterprise. Extended to the operation of special taxation regime for agriculture and forestry, as well as fishing, and the date of entry for such activities.
In article 183 of this article, article 183 of this Code further promulgates the data from the subject register of the special mode of taxation on the date of registration by the special regime Taxation, listing of the activities of an agricultural enterprise with the date of the date of entry of such activities, the date of exclusion from such a registry, as well as the date from which the agricultural enterprise is considered a payer The value of the tax on the general basis ";
" 209.12. An agricultural enterprise is excluded from the registry of the entities of the special taxation regime in the event that:
(a) The company provides a statement on the removal of its registration as the subject of a special taxation regime and/or on its registration as a payer of the stated tax on the general basis;
(b) The enterprise is subject to registration as a taxpayer on the general basis;
(b) The decision to be made by eliminating or reorganisation is agreed upon by the enterprise.
In the presence of the basis defined in sub-paragraphs "a", "b", the agricultural enterprise is removed from the registration as a subject of special taxation regime with simultaneous registration as a tax payer on common grounds.
Under the presence of a basis identified in paragraph 184.1 of Article 184 of this Code (except for the basis of the sub-item "there is" paragraph 184.1 of Article 184 of this Code), the annulment of the agricultural enterprise registration is held as a tax payer. In general basis and subject of special taxation regime with rules and lines defined by Article 184 of this Code ".
45. B Paragraph 212.1, paragraph 212.1, paragraph 212.1, Article 212 the words "alienation of the stocks of savings (deposit) certificates" to replace "alienation of stocks, savings (deposit) certificates".
46. B paragraph 2 of the second paragraph 250.5 of Article 250 numbers "240.6.1" replace digits " 240.2 - 1 .1. "
47. In Article 293 :
1) in Sub-item 2 293.4 "Certificate of the payment of a single tax" should be replaced by the words "in the register of the taxpayers of a single tax";
2) sub-item "in" under paragraph 4 of paragraph 293.8 after the words "transition to a simplified tax system" to supplement the words "or changing the taxpayer group of a single tax".
48. Article 294 :
1) in Paragraph 294.3 The words "such persons issued the certificate of a payer of a single tax" to replace the words "a person registered with a single tax payer";
2) in Paragraph 294.4 of the first paragraph "Certificate of the payment of a payment of a single tax" is replaced by the words "the payment of a single tax paid to the taxpayer."
49. In subparagraphs 296.5.5, paragraph 296.5 of the article 296 the words "payment of payment of a single tax" to be replaced by the words "in the payroll register of a single tax".
50. In Article 298 :
1) in Paragraph 298.1 :
in sub-item 298.1.2 :
In the paragraph of the first sentence, "the payment of the payment of a payment of a single tax" is replaced by the words "state registration";
second sentence sub-item 298.1.5 " In this case, the fee of a single third-sixth group, which is a tax payer for the added value, is annulled to register a paid tax payer at the cost of the order established by this Code, in the case of election. the first or second group or the rate of a single tax set set for a third-sixth group, which includes a added value tax of a single tax ";
2) in 298.2 :
in sub-item 298.2.2 (in the absence of non-tax obligations or tax debt on the single tax and/or other taxes and fees, which taxpayers are paid in accordance with this chapter) to " exclude;
in sub-item 298.2.3 :
in sub-paragraph 7 of the word "not listed in the payment of a single tax-physical person-an entrepreneur" to be replaced by the words "not specified in the register of the payers of a single tax";
Sub-item 8, set out in this edition:
"8) in case of tax debt for each first month of the month for two consecutive quarters-on the last day of the second of two consecutive quarters";
3) in sub-item 1 of paragraph 298.3 the words "(identification number)" to exclude.
51. Article 299 Set out in this edition:
" Article 299. Registration order and annulment of the registration of a single tax
299.1. Registration of the entity's subject as a payer of a single tax is carried out by making the fees a single tax payable.
299.2. The executive branch of the executive branch, which provides the formation and implementation of state tax and customs policy, leads the taxpayer's register, which contains information on individuals registered by the taxpayers of the single tax.
299.3. In the case of absence defined by this Code, the basis for the failure to register the host's entity as a single tax controller is required for two working days from the date of receipt of the transfer to a simplified system. It's a tax cut to register a single tax payer.
299.4. In cases stipulated by sub-paragraph 298.1.2 of Article 298 of Article 298 of this Code, the controlling body, in the case of absence defined by this Code, provides the registration of the entity as a payer of a single tax on the date, In accordance with the specified sub-item, within two working days, to date, the statement is made to elect a simplified tax system or to obtain this authority from the state registrar of an electronic copy of the statement made by scan, simultaneously with information card information on the host The public registration of a legal person or physical person is an entrepreneur if such a statement is added to the registration card.
299.5. In the case of failure to register a single tax, the controlling authority is required to provide for two working days from the day of submission by a subject to the subject of a given statement written by a written written denial that can be challenged by the host's subject. in the order set.
299.6. The basis for the adoption by the controlling body of the failure to register the host's entity as a payer of a single tax is solely the following:
1) the discrepancy of such subject to the requirements established by Article 291 of this Code;
(2) the presence of a host system, which is formed by a reorganization (in addition to conversion) of any taxpayer, unwavering tax obligations or tax debt arising prior to such reorganization;
3) to be underheld by such a subject of requirements set by sub-paragraph 298.1.4 of paragraph 298.1 of Article 298 of this Code.
299.7. There is also a single tax payable to the taxpayer:
(1) the naming of a host entity, code according to EDRPOU (for legal person) or surname, by parent of a physical person-an entrepreneur, the registration number of a taxpayer ' s account card, or a series and passport number (for physical persons who through their religious beliefs in the prescribed order, refused to accept the registration number of the taxpayer ' s account card and have the appropriate mark on the passport;
2) the tax address of the master ' s entity;
(3) The place of failure of economic activity;
4) selected by the physical person-the entrepreneur of the first and second groups of economic activities;
(5) the rate of a single tax and a group of tax payer;
6) the date (period) of election or transition to a simplified tax system;
(8) The activities of the economic activities of the first and second groups;
(9) date of annulment of registration.
299.8. In case of a change of information provided by sub-items 1-5 of paragraph 299.7 of this article, there is a change in the register of the payers of the single tax on the day of submission by the payer of the corresponding statement.
299.9. At the request of a registered payment, a single tax may be free of charge and will definitely receive a single tax cut from the taxpayer registry. Delivery lines should not exceed one working day from the day of the request. The extract acts until the change is made to the registry.
The form of request for extraction and extracting of the register of taxpayers is approved by the central body of the executive branch, which provides for the formation and implementation of state tax and customs policy.
299.10. Registration of a single tax payer shall be unstrict and may be revoked by excluding the payment of a single tax by the decision of the controlling body in the case of:
(1) The filing of a taxpayer to deny the application of a simplified tax system in relation to the transfer of other taxes and fees defined by this Code-on the last day of the calendar quarter, in which such a statement is filed;
2) a termination of a legal entity (other than conversion) or termination of entrepreneurial activities-an entrepreneur according to the law-the day of receipt of the relevant controlling authority from the public registrar -State registration of such termination
3) in cases defined by sub-paragraph 298.2.3 of Article 298 of this Code.
299.11. In case of detection by an appropriate controlling body during the inspection of a single-tax liability tax, the annulment of a single tax payment is carried out by the decision of such an authority on the basis of the test act, from the first number of the month, the next quarter, in which the breach is admitted. In such a case, the host entity has the right to choose or switch to a simplified tax system after the four consecutive quarters since the decision was made by the controlling body.
299.12. Repayment of the tax debt after the annulment of the payment of a single tax is carried out in the order set forth by chapter 9 of the section II of this Code.
299.13. With the aim of permanent provision of state authorities, local government agencies, legal and physical persons information the central executive branch, which provides formation and implementation of state tax and customs policy, daily. Promulgates for free and free access to a single public registration web portal of legal entities and individuals-entrepreneurs and its own official website such data from the register of the taxpayers ' single tax:
Tax number (for legal person);
naming for a legal person or surname, name, by parent for a physical person;
The date (period) of election or transition to a simplified tax system;
The activities of the first and second groups;
the date of exclusion from the taxpayer registry. "
52. B Paragraph 4 349.1 of article 349 The words "main departments" are replaced by the words "management, main departments".
53. section XX "Transitional provisions" :
1) unit 2 supplementing paragraph 25 - 1 such content:
" 25 - 1 . Restore from 1 December 2013 to 1 January 2015 Action item 25 of this unit ";
2) in unit 4 :
Paragraph 2, paragraph 2, paragraph 2:
" In determining the income/damages in the order specified by paragraphs 153.8 and 153.9 article 153 of this Code, the costs incurred (listed) taxpayers when purchasing securities, derivatives, corporate rights issued in the other than securities. Paper, form before 1 January 2013, are taken into account when they are further felt in full on the basis of primary documents confirming the expenditure ";
3) unit 5 supplementing paragraph 4 - 1 such content:
" 4 - 1 . Restore from 1 December 2013 to 1 January 2015, item 4 of this Unit ";
4) in unit 10 :
The figures "2014" will be replaced by the figures "2016";
Complement paragraph 22 of this content:
" 22. The only public registration web portal of legal entities and individuals-entrepreneurs is created in accordance with the law. Prior to the creation of this web portal, information from the register's account register on accounting as taxpayers and fees, their registration as payers of the added value (including as subjects of special taxation regime) and The single tax is published on the official website of the executive branch of the executive branch, which provides for the formation and implementation of the state tax and customs policy, according to the requirements set by this Code. "
1. This Act is effective from 1 January 2014, except Item 5 (for changes to Article 39 ), subitems 1 and 3. Item 53 (for changes to Section XX "Transitional provisions" of the Tax Code of Ukraine ) the section I of this Act, which will take effect from the day, the following day in the day of its publication.
2. Section I of the Law of Ukraine "On Amendments to the Tax Code of Ukraine for the registration of persons as taxpayers" dated 5 September 2013 No. 443-VII to exclude.
