On Amending The Law Of Ukraine "on The State Tax Service In Ukraine"

Original Language Title: Про внесення змін до Закону України "Про державну податкову службу в Україні"

Read the untranslated law here: http://zakon3.rada.gov.ua/laws/show/83/98-%D0%B2%D1%80

                                                          
With a k o n u r as th n and {Act repealed by law N 5083-VI (5083) from 05.07.2012, VVR, 2013, N 33, article 435} on amendments to the law of Ukraine "on the State tax service in Ukraine" (Supreme Council of Ukraine (BD), 1998, N 29, art. 188) (amended by law N 783-XIV (783-14) of 30.06.99 , VVR, 1999, N 34, article 274), the Verkhovna Rada of Ukraine about with t and o in l I have: I. To the law of Ukraine "on the State tax service in Ukraine" (511-12) (Supreme Council of Ukraine, 1994, N 15, 84; in 1995, N 1, item 3, N 30, 229; 1996, N 31, art. 148) are as follows: 1. Article 1-5, 7-12, and 14 lay in the following wording: article 1. The system of the State tax service of the system of State tax service include: the State tax administration of Ukraine, the State tax administration in the Autonomous Republic of Crimea, oblasts, cities of Kyiv and Sevastopol, state tax inspection in the districts, towns (except the cities of Kiev and Sevastopol), the areas in cities (further – the organs of the State tax service).
In the composition of the organs of the State tax service are appropriate specialized units for combating tax offences (hereinafter the tax police).
State tax administration of Ukraine, depending on the number of taxpayers and other local conditions can form inter-district (two or more areas), United (city and district), State Tax Inspectorate and in the composition of the relevant divisions of the tax police.
The State tax administration of Ukraine and state tax administrations in the Autonomous Republic of Crimea, oblasts, cities of Kiev and Sevastopol are formed by the bar. The number and composition of the Board of the State tax administration of Ukraine approved by the Cabinet of Ministers of Ukraine, and the boards of the State tax administrations in the Autonomous Republic of Crimea, oblasts, cities of Kyiv and Sevastopol-the State tax administration of Ukraine. The College is the consultative bodies and examine the most important activities of appropriate state tax administrations.
The structure of the State tax administration of Ukraine, approved by the Cabinet of Ministers of Ukraine.
Article 2. The task of the State tax service tasks of the organs of the State tax service: monitoring the observance of tax legislation, the correctness of the calculation, completeness and timeliness of payment to the budgets of the State trust funds taxes and charges (statutory payments) as well as nepodatkovih income established by law (hereinafter-taxes, other payments);
application in the prescribed manner proposals for improving tax legislation;
acceptance in the cases envisaged by law, regulations and guidelines on taxation;
formation and maintenance of the State Register of individuals taxpayers and other obligatory payments and a single data bank of taxpayers-legal persons;
clarification of the legislation on taxation among taxpayers;
Prevention of crimes and other infringing vìdnesenim law to the competence of the tax militia, their disclosure, termination of the investigation and the proceedings in cases of administrative offences.
Article 3. The law, which are governed by the organs of the State tax service Bodies of the State tax service of Ukraine in its activities are guided by the Constitution of Ukraine (254 k/96-VR), laws of Ukraine, other regulatory legal acts of State authorities, as well as decisions of the Verkhovna Rada of the Autonomous Republic of Crimea and the Council of Ministers of Autonomous Republic of Crimea, local authorities on issues of taxation, both within their powers.
Article 4. The subordination of the State tax service and their interaction with other bodies of the State tax administration of Ukraine is the central body of the Executive power.
The State tax administration in the Autonomous Republic of Crimea, oblasts, cities of Kiev and Sevastopol are subject to the State tax administration of Ukraine.
State tax inspection in areas of cities (except the cities of Kiev and Sevastopol), the areas in the cities, inter-district and unified state tax inspection to the appropriate state tax administrations in the Autonomous Republic of Crimea, oblasts, cities of Kyiv and Sevastopol.
The bodies of the State tax service of Ukraine to coordinate its activities with financial bodies, bodies of the State Treasury of Ukraine, bodies of Internal Affairs, the security service, the Prosecutor's Office, statistics, State Customs and control and audit services, other regulatory authorities, institutions, banks, as well as with the tax services of other States.
Article 5. Appointment of Heads of bodies of the State tax service of the State tax service of Ukraine headed by Chairman of the State tax administration of Ukraine, which assigns to the post and dismisses the President of Ukraine at the request of the Prime Minister of Ukraine.
Deputy Head of the State tax administration of Ukraine

appointed to the post and dismissed from the post of the Cabinet of Ministers on the proposal of the Chairman of the State tax administration of Ukraine. The number of Deputy Head of the State tax administration of Ukraine is determined by the Cabinet of Ministers of Ukraine.
The State tax administration in the Autonomous Republic of Crimea, oblasts, cities of Kiev and Sevastopol are headed by the Chairman, appointed to the post and dismissed from the post of the Cabinet of Ministers on the proposal of the Chairman of the State tax administration of Ukraine.
State tax inspection in the districts, towns (except the cities of Kiev and Sevastopol), the areas in the cities, inter-district and unified state tax inspectorates are headed by chiefs, appointed to the post and dismissed from the post of head of the State tax administration of Ukraine at the request of the heads of the relevant State tax administrations in the Autonomous Republic of Crimea, oblasts, cities of Kyiv and Sevastopol.
Heads of departments of the tax police, appointed by the head of the State tax administration of Ukraine;
"Article 7. The status of the State tax service of the State tax administration of Ukraine, the State tax administration in the Autonomous Republic of Crimea, oblasts, cities of Kyiv and Sevastopol, state tax inspection in the districts, towns (except the cities of Kiev and Sevastopol), the areas in the cities, inter-district and unified state tax inspection are legal entities, have a stamp with the image of the State emblem of Ukraine and its name, other seals and stamps, letterheads, accounts in banks.
Chapter II FUNCTIONS of the ORGANS of the STATE TAX SERVICE of Article 8. The functions of the State tax administration of Ukraine, the State tax administration of Ukraine performs the following functions: 1) executes directly, and also organizes the work of the State tax administrations and state tax inspections related to: implementation of the control over observance of the legislation on taxes, other payments, currency transactions, order payments from consumers using electronic control-cash registers, computer systems and the commodity-cash book, the limits of cash at the box office and its use to payments for goods work, services, as well as control over the availability of certificates of State registration of subjects of entrepreneurial activity and licenses, patents, and other special permissions to perform certain types of entrepreneurial activity;
implementation of the control over the observance of Executive Committees of rural and village councils order acceptance and accounting of taxes and other payments from taxpayers, the timeliness and completeness of enumeration of these amounts to the budget;
taking into account tax and other payments;
the detection and prosecution of accounting of income taxes, other charges;
2) issues in the cases envisaged by law, regulations and guidelines on taxation;
3) approves the form of tax calculations, reports, returns and other documents relating to the calculation and payment of taxes and other payments, declarations of currency values, sample card of an individual taxpayer and other obligatory payments, message form on opening or closing of legal entities, natural persons-entrepreneurs bank accounts, as well as the forms of reports on work performed by bodies of the State tax service;
4) explains the procedure through the media the application of legislative and other regulatory legal acts on taxes, other charges and execution of this work the State taxation authorities;
5) carries out measures for the selection, placement, training and retraining for the organs of the State tax service;
6) gives the bodies of State tax service methodological and practical assistance in the Organization of work, conducting a survey and check its condition;
7) organizes the work on creation of information system of automated jobs and other means of automation and computerization of the work of the organs of the State tax service;
8) develops major directions, forms and methods of conducting audits of compliance with the tax and currency legislation;
9) when detecting facts that testify about organized criminal activities or actions that create conditions for such activity, sends material on these issues to the appropriate special bodies to combat organized crime;
10) passes the appropriate law enforcement bodies of materials for the facts of crimes for which provided for criminal responsibility, if the investigation does not belong to the competence of tax officials;
11) submits to the Ministry of finance and the management of the State Treasury of Ukraine report on the receipt of taxes and other payments;
12) makes proposals and drafts of international agreements concerning taxation, performs within the limits defined by legislation, international treaties on taxation;
13) provides retail banking-taxpayers and other mandatory payments identification numbers and sends to the State tax inspection of the place of residence of the individual or the place of receiving her income or by location

the object of taxation card with an identification number and leads a single data bank of taxpayers-legal persons;
14) forecasts, analyzes the receipt of taxes and other payments, a source of tax revenue, is exploring the impact of macroeconomic indicators and tax legislation on the proceeds of taxes and other payments, develops proposals for their increase and decrease loss budget;
15) manufacture of excise stamps, storage, sale and organizes the work related to the implementation of the control of the presence of these stamps on the bottles (packages) of alcoholic drinks and packs (packs) of tobacco products during their transport, storage and realization;
16) contributes in the prescribed manner proposals for improving tax legislation;
17) organizes, within its powers to ensure the protection of State secrets in the bodies of State tax service.
Article 9. The functions of the State tax administrations in the Autonomous Republic of Crimea, oblasts, cities of Kyiv and Sebastopol and state tax inspection in the Western Division (except the cities of Kiev and Sevastopol) State tax administration in the Autonomous Republic of Crimea, oblasts, cities of Kyiv and Sevastopol, state tax inspection in the Western Division (except the cities of Kiev and Sevastopol) perform the functions provided for by article 8 of this law, in addition to the functions referred to in paragraphs 2, 3, 8, 11, 12, 13, 16, and paragraph 15 of this article in part manufacturing brands of excise.
If the specified in part 1 of this article, the organs of the State tax service directly carry out control for taxpayers, other payments, they perform on these taxpayers the same function as the State tax inspection in the areas the cities without the district Division, areas in the cities, inter-district and unified State Tax Inspectorate.
Article 10. The functions of the State tax inspection in the areas the cities without the district Division, areas in the cities, inter-district and unified state tax inspection of State tax inspection in the areas the cities without the district Division, areas in the cities, inter-district and unified state tax inspection perform the following functions: 1) exercise control over observance of the legislation on taxes, other payments;
2) provide records of taxpayers and other payments, the correctness of the calculation and the timeliness of receipt of these taxes, payments, and registration of individuals taxpayers and other mandatory payments;
3) control over the timeliness of the submission of the taxpayers of accounting reports and balance sheets, tax returns, calculations and other documents related to the calculation of taxes and other payments, as well as to check the authenticity of these documents about the correctness of the definition of the objects of taxation and calculation of taxes and other payments;
4) exercising within the limits of their powers of control over the legality of foreign exchange transactions, observance of the established procedure of settlements with consumers using electronic control-cash registers, inventory cash books, limits of cash at the box office and its use to payments for goods, works and services, as well as by the presence of certificates of State registration of subjects of entrepreneurial activity, licenses, patents, and other special permissions to perform certain types of entrepreneurial activity;
5) keep records of bills issued by entrepreneurs in carrying out operations using raw materials in foreign economic relations and monthly served on this local bodies of State statistics;
exercising control over repayment of promissory notes; give the subjects of business activity permissions to defer payment (redemption) of the Bills of the operations;
6) provide application and timely recovery of sums of financial sanctions envisaged by this law and other legislative acts of Ukraine for violation of tax legislation, as well as the collection of administrative fines for violation of tax legislation, allowed officials of enterprises, institutions, organizations and citizens;
7) analyse the cause and evaluate data about the facts of violations of tax legislation;
8) conduct fact-checking hiding and understating the amounts of taxes and other payments;
9) on behalf of the special units to combat organized crime carry out verification of timeliness and reliability of the documents relating to the calculation and payment of taxes and other payments;
10) transmit to the appropriate law enforcement authorities of materials for the facts of crimes for which provided for criminal responsibility, if the investigation does not belong to the competence of tax officials;
11) submit to the courts and arbitration courts the claims of enterprises, institutions, organizations and citizens of recognition agreements null and void and the recovery of revenue State funds received by them for such agreements, while in other cases, funds received without statutory grounds, as well as the recovery of indebtedness to the budget and State trust funds at the expense of their property;

12) conduct work related to the detection, recording, evaluation and implementation of the procedure established by the law of ownerless property, the property passed by right of inheritance to the State treasure and forfeited property;
13) controlling the compliance with the Executive Committees of rural and village councils order acceptance and accounting of taxes and other payments from taxpayers, timeliness and completeness of enumeration of these amounts to the budget;
14) considering appealing of citizens, enterprises, institutions and organizations on the issues of taxation and, within its powers, currency control, as well as complaints about the actions of officials of State tax inspection;
15) serves the appropriate financial bodies and bodies of State Treasury of Ukraine report on the receipt of taxes and other payments;
16) exercising control over the availability of the excise marks on bottles (packages) of alcoholic drinks and packs (packs) of tobacco products during their transport, storage and realization;
17) explaining through media order of application of legislative and other regulatory legal acts on taxes, other payments;
18) perform the functions stipulated in paragraph 17 of article 8, as well as other functions related to the implementation of the relevant departments of the tax police powers provided by article 21 of this law.
Chapter III rights, obligations and responsibility of the ORGANS of the STATE TAX SERVICE of Article 11. Law of the organs of the State tax service bodies of the State tax service in accordance with the law have the right to: 1) to the enterprises, institutions and organizations irrespective of form of ownership, and citizens, including citizens of business entities, cash documents, accounting books, reports, estimates, declarations, commodity-cash books, indicators of electronic-control cash registers and computer systems that are used for calculations for cash with customers , and other documents, regardless of the method of submission information (including a computer) associated with the calculation and payment of taxes and other payments, the availability of certificates of State registration of subjects of entrepreneurial activity, special permits (licences, patents, etc.) in its implementation, as well as receive from officials and citizens in writing explanations, help and information on issues arising during the audit; check the officials, citizens ' identity documents during tax inspections; cause of officials, citizens for an explanation for the source of income, the calculation and payment of taxes and other payments, as well as to hold authentication information received for inclusion in the State Register of individuals taxpayers and other obligatory payments.
The frequency of such inspections and conduct surveys of production, storage, commercial and other premises is established the State tax administration of Ukraine.
Body of the State tax service can invite citizens, including citizens of subjects of entrepreneurial activity to check the correctness of the calculation and the timeliness of paying them taxes, other charges. Written notice of such invitations are sent to citizens recommended letters, which shall include the grounds for the call, the date and hour at which caused by a citizen;
2) receive free of charge from enterprises, institutions and organizations, including the National Bank of Ukraine and its institutions, commercial banks and other financial and credit institutions from the citizens-subjects of entrepreneurial activity, copies of documents on financial and economic activity, incomes, expenditures of enterprises, institutions and organizations irrespective of form of ownership, and citizens about the settlement, foreign currency and other accounts, information about the presence and circulation of funds in these accounts, including non-receipt time currency proceeds from subjects of entrepreneurial activity and other information relating to the calculation and payment of taxes and other payments in the manner prescribed by the law, include any information systems, including computer, to determine the object of taxation;
receive free of charge the necessary information to form the Foundation of information State Register of individuals taxpayers and other mandatory payments from enterprises, institutions and organizations irrespective of form of ownership, including the National Bank of Ukraine and its institutions, commercial banks, and citizens-entrepreneurs-the amount of income paid to individuals, and withheld from them in taxes and other payments from the bodies authorized to conduct State registration and issue special permissions (licenses , patents, etc.) to carry out certain types of entrepreneurial activity, to grant the following permissions to the subjects of business activity, from the internal affairs bodies of citizens, who arrived at the residence to the settlement or dropped out from the bodies of registration of civil status of citizens who have died;
receive free of charge from the Customs authorities monthly reporting data

on the import into the customs territory of Ukraine imported goods and collecting this tax, other payments and information on export-import operations that are residents and non-residents, in form, agreed with the State tax administration and statistics-data required for their use in the analysis of financial-economic activity of enterprises, institutions and organizations of all forms of ownership;
3) inspect any production, storage, commercial and other premises of enterprises, institutions and organizations irrespective of form of ownership, and housing of the citizens, if they are used as a legal address of the business entity, as well as for more revenue. In case of refusal of Heads of enterprises, institutions, organizations and citizens to prevent officials of the organs of the State tax service to survey these premises and equipment and failure to file documents about incomes and expenses conducted by the organs of the State tax service shall have the right to determine the taxable income (profit) of such enterprises, institutions, organizations and citizens on the basis of documents that indicate they received income (profit), and citizens – also with regard to the taxation of individuals engaged in similar activities;
4) require managers and other officials of enterprises, institutions, organizations and citizens, the activity of which is checked, the removal of the identified violations of tax legislation and the legislation on entrepreneurial activity, monitor their execution and termination actions that prevent the exercise of the powers of officials of bodies of the State tax service;
5) stop the operation, taxpayers and other payments on accounts in banks and other financial institutions, except for operations on the payment of taxes and other payments in the event of: failure in carrying out documentary checks or non-admission of officials of bodies of the State tax service to survey the premises used to produce income or are related to the content of the other objects of taxation irrespective of their location, equipment, electronic control-cash devices , computer systems used for settlements for cash from consumers, vagokasovih complexes, systems and means of barcoding;
failure to make the bodies of State tax authorities and their officials of accounting reports, balance sheets, tax declarations (calculations), declarations of currency values, reports on the application of electronic-control cash registers, computer systems and other documents relating to the calculation and payment of taxes and other payments;
nepred'âvlennâ certificates of State registration of subjects of entrepreneurial activity, special permits (licences, patents, etc.) on its implementation, certificates of conformity of electronic-control cash registers, computer systems;
violation of the enterprise, institution, organization, citizen-subject of entrepreneurial activity of legal registration in the body of the State tax service as a taxpayer, lack of accounting objects of taxation or when there is a real threat of spending or alienation of property seizures in the procedure established by law is the only means of damages, caused to the State, in connection with the neplatospromožnìstû of the legal entity being verified;
6) delete (leaving copies) in enterprises, institutions and organizations of documents that indicate the concealment (understatement) of objects of taxation, non-payment of taxes and other fees and exclude citizens-subjects of entrepreneurial activity that violates the order of business classes, registration certificate or special permits (licences, patents, etc.) with the subsequent transfer of materials about violation of the bodies that have issued these documents;
7) apply to enterprises, institutions, organizations and citizens financial sanctions in the form of charging:-the size of the donarahovanoï the results of the verification of the amount of tax or other payment, as in the case of repeated violation within one year after the violation by the previous test, a double jump in the amount of $ donarahovanoï for the results of the verification of the amount of tax, other payment;
ten percent of the appropriate amounts for payment of taxes and other fees for failure to file or late submission of the bodies of State tax service tax returns, payments, audit findings and other documents necessary for the calculation of taxes and other payments, as well as for failure to file or delayed filing institutions banks payment orders on payment of taxes and other payments;
apply to institutions, banks or legal entities, natural persons-subjects of business activity, which in the period established by the law are not reported on the opening or closing of accounts in banks, financial sanctions in the form of recovery from twenty to one hundred tax-free.
These sanctions are applied in cases, unless otherwise provided by law, which introduces the corresponding tax, another payment.
Financial sanctions provided for by this paragraph are applied

about taxes and other payments, which established compulsory submission of bodies of the State tax service tax returns, calculations. The decision on the application of financial sanctions adopted in the period no later than ten days from the date of the Assembly Act test;
8) charge to budgets and State trust funds donarahovanì on the results of audits of taxes and other payments, the amount of nedoïmki of taxes and other payments, as well as the amount of fines and other sanctions provided for in paragraph 7 of this article and other laws of Ukraine, if these payments are not paid voluntarily within the ten-day period from the date of the adoption of the body of the State tax service of the corresponding decision of the enterprises, institutions and organizations irrespective of form of ownership and the consequences of financial and economic activity in bezspìrnomu order and with citizens-by court decision or by actuating the inscriptions of notaries.
In case of disagreement of the subject of taxation with the decision of the tax organ concerning the undisputed collection of funds is foreclosure can be stopped for a period of thirty days the superior body of the State tax service. If the complaint of the subject of taxation is rejected, along with tax obligations will be charged penalty interest accrued from the date of the occurrence of such tax liability until its maturity;
9) provide within its powers of deferred and installment payment of taxes and other payments under the tax credit given the financial condition of the taxpayers;
10) for late performance of the institutions of banks and other financial-credit institutions the governmental organs of the State tax service of the bezspìrne collection of taxes and other payments, as well as large enterprises, institutions, organizations and citizens about the payment of taxes and other payments to charge of the agencies of banks and other financial and credit institutions of the penalty for each day of delay (including the date of payment) in the amounts established by law for the following types of payments;
11) impose administrative fines: executives and other officials of enterprises, institutions, organizations, those siphon off the amount of tax the other payment, concealing (siphon off) of objects of taxation, and in the absence of tax objects accounting or conduct it with violations of the established order, non, nesvoêčasnomu view or view the unstated form of accounting reports and balance sheets, tax returns, payments, audit findings, payment orders and other documents relating to the calculation and payment of taxes and other payments-from five to ten untaxed minimum incomes for the same acts, committed by a person, which for a year has been subjected to an administrative penalty for one of these offences, from ten to fifteen untaxed minimum incomes;
the heads and other officials of enterprises, institutions and organizations, including institutions of the National Bank of Ukraine, commercial banks and other financial and credit institutions that do not meet the requirements listed in paragraphs 2-5 of this article the requirements of officials of bodies of the State tax service, from ten to twenty untaxed minimum incomes;
the officials of enterprises, institutions and organizations, as well as citizens-entrepreneurs who pay income, those neutrimannì, nepererahuvannì to the budget the amounts of tax on the income of natural persons, transferring tax funds of enterprises, institutions and organizations (except in cases where such transfer is permitted by law), in the nepovìdomlennì or nesvoêčasnomu message to state tax ìnspekcìâm a set form information about incomes, in the amount of three tax-free allowances from citizens and for the same acts, committed by a person, which for a year has been subjected to an administrative penalty for one of these offences, in the amount of five untaxed minimum incomes;
the citizens guilty of non-or nesvoêčasnomu view income declaration or inclusion of declarations distorted data, in the absence of accounting, or improper conduct of accounting of income and expenses, for which you have installed the mandatory form of accounting-from one to five untaxed minimum incomes;
the citizens engaged in business activity, those protidìâh officials of the organs of the State tax service, particularly to prevent their premises which are used for entrepreneurial activity and revenue, from ten to twenty untaxed minimum incomes;
the citizens, who are involved in business activity without State registration or without special permission (license), if it is provided by law, from three to eight untaxed minimum incomes;
the citizens, who are selling goods without the one-time acquisition of patents or in violation of the term of their validity, or carry out sales of goods not specified in declarations, from one to ten untaxed minimum incomes for the same acts, committed by a citizen, who for a year has been subjected to an administrative penalty for one of the

delinquency-from ten to twenty untaxed minimum incomes;
12) enjoy unhindered in official business communication, which belong to enterprises, institutions and organizations irrespective of form of ownership;
13) in case of abuse during the exercise control over inflows of foreign currency revenue, carrying out calculations with customers using commodity-cash books, as well as for the observance of the limits of cash at the box office and its use to payments for goods, works and services to give instructions to the bodies of State control inspection services in carrying out audits;
14) require the heads of enterprises, institutions and organizations, bands, conducting inventory of fixed assets, inventory items, assets and payments; in necessary cases the seal script cash, cash room, warehouses and archives;
15) provide information from the State Register of individuals taxpayers and other mandatory payments to other State bodies in accordance with current legislation;
16) financially and morally to encourage citizens, assistance in dealing with violations of tax legislation.
The rights provided for in paragraphs 1 to 4, 6, 12 and 14 of part one of this article, provided by officials of the organs of the State tax service, and the rights provided for in clauses 5, 7, 11, 13, 15-16, the heads of the State tax administration and the heads of the State tax inspection and by his/her Deputy.
Article 12. Repeal of State tax service of the State tax administration of Ukraine has the right to annul decisions of other organs of the State tax service and the State tax administration in the Autonomous Republic of Crimea, oblasts, cities of Kyiv and Sevastopol, state tax inspection in the cities with district Division (except the cities of Kiev and Sevastopol)-lower state tax inspection in the case of intrusive acts of legislation. This order does not apply to decisions of the tax militia ";
"Article 14. Appeal of decisions and actions of the State tax authorities and their officials decisions, actions or inaction of State tax authorities and their officials can be appealed in the procedure established by law ".
(Paragraph 2 of section I repealed in part amendments to article 6 on the basis of the law N 783-XIV (783-14) of 30.06.99)
2. In articles 6, 13, 15-18 of the Act the words "State tax inspection, the State Tax Inspectorate", "business person", "business", "dues" in all cases replacing the words "body of the State tax service, the organs of the State tax service", "official", the "officials", "Assembly" in appropriate cases.

3. The title of section IV of the Act lay in the wording: "OFFICIALS of the ORGANS of the STATE TAX SERVICE and THEIR LEGAL and social protection".
4. in article 15: in part 1 of the words "Ministry of Finance of Ukraine", replace the words "the State tax administration of Ukraine;
in part five of the words "the principal State Tax Inspectorate of Ukraine", replace the words "the State tax administration of Ukraine;
Add to article after parts of the seventh new part of the eighth such content: "officials and employees of the bodies of State tax service appears to be official ID, sample of which are approved by the State tax administration of Ukraine".
In this regard, part of the 8th take part of the ninth.
5. in the second part of article 16, the words "an insult to the person of the service of the State Tax Inspectorate" to replace the words "the non-fulfillment of the legal requirements of the official body of the State tax service, its an insult."
6. To complement the law of section V the following content: "Chapter V the TAX POLICE Article 19. The tax police and the task of the tax police is composed of special units to combat tax offences Act in the composition of the relevant organs of the State tax service, and oversees compliance with the tax laws, carries out operative-search, criminal-procedural and security functions.
The objectives of the tax officials are: the prevention of crimes and crime in the field of taxation, disclosure, investigation and proceedings in cases of administrative offences;
search of taxpayers who evade payment of taxes and other payments;
the prevention of corruption in the organs of the State tax service and identifying its facts;
safety activities of officials of State tax service, protecting them from illegal encroachments, related to the performance of official duties.
Article 20. The structure of the tax militia, part of the tax officials are: main Department of tax police investigation Department of the tax police, the Office for combating corruption in the organs of the State tax service of the State tax administration of Ukraine;
the management of the tax police, the investigative departments of the tax police departments to combat corruption in the organs of the State tax service of the relevant State tax administrations in the Autonomous Republic of Crimea, oblasts, cities of Kyiv and Sevastopol;
departments of the tax police, investigative Department (Group)

the tax police of the relevant State tax inspection in the districts, cities, regions and cities, inter-district United State tax inspections.
The tax police is headed by the Chief of the tax police-the first Deputy Chairman of the State tax administration of Ukraine.
The tax police in the State tax administrations in the Autonomous Republic of Crimea, oblasts, cities of Kiev and Sevastopol are headed by chiefs of departments of the tax police-the first Deputy Heads of their respective State tax administrations.
Article 21. The powers of the tax police of the Tax Police in accordance with the tasks assigned to it: 1) accepts and registers the application, notice or other information about crimes and offences, ascribed to its competence, in accordance with the order of checking and accepting them statutory decision;
2) according to the law of operational search activities, dosudovu training materials for protokol′noû form, as well as conducts inquiry and pre-trial (preliminary) investigation within its competence, take measures to redress their losses to the State;
3) detects the causes and conditions that contributed to commit crimes and other offences in the sphere of tax, take measures to eliminate them;
4) ensures the safety of the employees of the organs of the State tax service and their protection against illegal attacks associated with the performance of them duties;
5) prevents corruption and other official violation among workers of the State tax service;
6) collects, analyses, summarizes information concerning violations of tax legislation, predicts the development trends of negative processes the criminal nature of the tax.
Police officers face a tax warehouse regardless of occupied her post, location and time in case of recourse to it citizens or officials with the application or notification about a threat to personal or public safety or in the case of direct detection of this threat must take steps to prevent pravoporušennû and its termination, rescuing people, help the people who need it, and the detention of persons who have committed offences protection of the scene and report it to your nearest the body of Interior Affairs.
Article 22. The right of tax police officials of the tax police to perform the tasks assigned to them the duties provided by law, stipulated in paragraphs 1 to 4, 6, 12, 14 article 11 of this law, as well as paragraphs 1-4, the paragraphs in the second-fourth, sixth paragraph 5, paragraphs 6-12 14, sub "a" and "b", paragraph 15, items 16-20, the first paragraph of item 21 and paragraphs 23 to 30 of article 11, articles 12-15-1 of the law of Ukraine "on the police".
Article 23. Taking service to the tax police service to tax officials are accepted on a contract basis citizens of Ukraine who have the appropriate education to their personal, business, moral qualities and health to carry out the duties assigned to the tax police.
The citizens of Ukraine for the first time credited to the service of the tax police posts for officers, make an oath the following contents: "I, (name, first name, patronymic), entering the service of the tax police, swear allegiance to the Ukrainian people.
I swear to abide by the Constitution and laws, to defend the rights of man and of the citizen, conscientiously perform their duties.
I swear to be honest and courageous, hard stand on guard of economic interests of the motherland, strictly to keep the State and official secret. If I break the oath, is ready to take responsibility, established by the legislation of Ukraine.
Police officers face a tax warehouse signs the text of the oath, which is stored in its kept.
Article 24. Service in the tax police officers Face part of tax officials held service in the manner prescribed by law for officers of the composition of the organs of internal affairs.
Persons taken into service to tax officials, including students and cadets of educational institutions in the field of training of the tax police, who are in the military, on time service removed from it and are in the frames of the tax police of the State tax administration of Ukraine.
Training in educational institutions of the State tax administration of Ukraine in the field of the training of tax police after receiving special education is equivalent to the passage of urgent military service.
Parties which accepted the service of the tax police posts for officers of the personnel assigned to such special ranks: higher načal′nic′kij: Lieutenant-General of the tax police, major-General of the tax police.
Senior načal′nic′kij: Colonel of the tax police, Lieutenant-Colonel of the tax militia, major tax police.
The average načal′nic′kij: Captain of the tax police, Lieutenant of the tax police, Lieutenant of the tax police.
The younger načal′nic′kij members: the senior warrant officer of the tax police, warrant officer of the tax police.
The procedure of assigning special ranks of junior officers part of the tax police is determined by the State tax

administration of Ukraine.
Special ranks of senior and middle officers part of tax officials are assigned in the order determined by the Cabinet of Ministers of Ukraine.
Higher special ranks for officers of the composition of the tax police in accordance with the Constitution of Ukraine the President of Ukraine awarded by the head of the State tax administration of Ukraine.
Persons for officers of the composition of the tax police have uniform and insignia and provided them free of charge.
Description and samples of the uniforms, distinguishing for officers of the composition of the tax officials shall be approved by the Cabinet of Ministers of Ukraine.
Article 25. The responsibility of the officials and officers of tax police Official or business entity tax officials within the powers provided by this law and other laws, on their own decision and be responsible for their illegal actions or omissions of disciplinary responsibility in accordance with the disciplinary statute of the internal affairs bodies or other stipulated by law, responsibility.
In violation of the official or a business person the tax police of the rights and legitimate interests of the citizen of the appropriate body of the State tax service shall take measures to upgrade these rights, compensation for loss of material at the request of the citizen to publicly apologize.
An official or public entity of the tax police, which performs its duties according to the given law the authority and within the law, is not liable for damage. Such losses are compensated by the State.
Official or business entity tax officials who had breached the requirements of the law or improperly performs its duties, is responsible in the prescribed manner.
An action or decision of the tax militia, its officers and officials may be appealed against by the procedure established by law to the Court or the Prosecutor's Office.
Article 26. Legal and social protection of persons for officers of the composition of the tax police, the State guarantees the legal and social protection of persons for officers of the composition of the tax police and their families. Them apply the guarantees of social and legal protection provided for in articles 20-23 of the law "on police" (565-12).
Article 27. Financial and socio-domestic provision of persons for officers of the composition of the tax militia forms and dimensions of the material security of persons for officers of the composition of the tax militia, including the allowance set by the Cabinet of Ministers of Ukraine.
Pensions of persons for officers of the composition of the tax police and the taxation of their income are carried out in the manner prescribed by law for persons for officers of the composition of the bodies of internal affairs ".

II. Final provisions