C A C U A TO R S
{Law has lost validity on the basis of the Law
N 5083-VI ( 5083-17 ) 05.07.2012, VR
2013, N 33, pp. 435}
On Amendments to the Law of Ukraine
"State Tax Service in Ukraine".
(Information of the Verkhovna Rada of Ukraine (VR), 1998, N 29, pp. 190)
(With changes under the Act)
N 783-XIV ( 783-14 ) from 30.06.99, BBB, 1999, N 34, pp. 274)

Verkhovna Rada of Ukraine Oh, I am. :
I. Commit to the Law of Ukraine " On State Tax Service in
Ukraine ". 509-12 ) (Information of the Verkhovna Rada of Ukraine, 1994,
N 15, pp. 84; 1995, N 1, pp. 3, N 30, pp. 229; 1996, N 31,
(c) The following changes:
1. Articles 1-5, 7-12 and 14 of the Board of Editors:
" Article 1. State Tax Service Bodies System
The State Tax Service bodies belong to:
State Tax Administration of Ukraine, State Tax
Administration in the Autonomous Republic of Crimea, Areas, Cities of Kyiv
and Sevastopol, public tax inspections in areas, cities and
(apart from the cities of Kiev and Sevastopol), districts in cities (further)
(...) (...) The state tax authorities are in place.
appropriate special units to fight tax breaks
(...) (...) State Tax Administration of Ukraine depending on
the number of taxpayers and other local conditions can
to form interregional (two and more districts) combined (on
city and district) of state tax inspections and in their
appropriate units of the Tax Militia. In the State Tax Administration of Ukraine and the State
Tax administrations in the Autonomous Republic of Crimea,
The cities of Kiev and Sevastopol are of a collegiate. Numerality and
Composition of the Board of State Tax Administration of Ukraine
are approved by the Cabinet of Ministers of Ukraine, and the Collegiate of State
Tax administrations in the Autonomous Republic of Crimea,
Cities of Kiev and Sevastopol-State Tax Administration
Ukraine. Colleges are advisory bodies and are considering the most important
In the area of the State Tax Administration. Structure of the State Tax Administration of Ukraine
are approved by the Cabinet of Ministers of Ukraine.
Article 2. Tasks of the State Tax Service
The tasks of the State Tax Service are: Taking control of the enforcement of tax legislation,
the correctness of computation, completeness and timeliness of payment to
budgets, state trust funds and fees
(mandatory payments) as well as non-tax revenues,
legislation (further taxes, other payments); committing in a set of order of proposals for
To improve the tax law; acceptance in cases provided by the law,
Legal and procedural recommendations
Taxation; the formation and conduct of the State Register of Physical Persons-
taxpayers and other mandatory payments and the Single
A bank of data on taxpayers is legal persons; to dissolve the legislation on taxation among the
Taxpayers; preventing crimes and other offenses committed by the
the law to the competence of the tax police, their disclosure,
termination, investigation and proceedings against
Administrative offences.
Article 3. Legislation administered by the State
tax service
State Tax Service bodies of Ukraine in its activities
Governed by the Constitution of Ukraine 254k/96-PL ), by the laws of Ukraine,
Other regulations governing bodies of government, and
Decisions of the Supreme Council of the Autonomous Republic of Crimea and the Council
Ministers of the Autonomous Republic of Crimea, local authorities
self-government on taxation, issued within their
Authority.
Article 4. Subordination of public tax authorities
services and their interaction with other bodies
State Tax Administration of Ukraine is central
the executive body. Public tax administration in the Autonomous Republic of
Crimea, areas, cities of Kiev and Sevastopol are subject to
State Tax Administration of Ukraine. Public tax inspections in areas, cities (except cities)
Kiev and Sevastopol), districts in cities, inter-district and
State tax inspections are subject to appropriate
State tax administration in the Autonomous Republic of Crimea,
areas, cities of Kiev and Sevastopol. The State Tax Service bodies of Ukraine coordinate their ...
activities with financial authorities, State Department bodies
Treasury, security, internal affairs,
Prosecutor's Office, Statistics, State Customs and
Control services, other control bodies,
the institutions of banks, as well as with the tax services of other states.
Article 5. Appointment of the heads of state tax authorities
service
The State Tax Service of Ukraine is headed by the Head of the State
Tax administration of Ukraine, for office and
quit the post of President of Ukraine for the post of Prime Minister
Ukraine. Deputy Head of State Tax Administration of Ukraine
are appointed and dismissed from the post of Cabinet
Ministers of Ukraine in the post of the President of the State Tax Office
Ukrainian administration. Number of Deputy Head of State
Tax administration of Ukraine is determined by the Cabinet of Ministers
Ukraine. Public tax administration in the Autonomous Republic of
Crimea, areas, cities of Kyiv and Sevastopol lead heads to be held.
are appointed and dismissed from the post of Cabinet
Ministers of Ukraine in the post of the President of the State Tax Office
Ukrainian administration. Public tax inspections in areas, cities (except cities)
Kiev and Sevastopol), districts in cities, inter-district and
State tax inspections are led by superiors who
are appointed and dismissed from the post of the Chairman of the State
Tax Administration of Ukraine for the representation of heads of
of state tax administrations in the Autonomous Republic of Crimea,
areas, cities of Kiev and Sevastopol. The Chiefs of Tax Militia are appointed by the Chairman
State Tax Administration of Ukraine ";
" Article 7. Status of the State Tax Service
State Tax Administration of Ukraine, State Tax
Administration in the Autonomous Republic of Crimea, Areas, Cities of Kyiv
and Sevastopol, public tax inspections in areas, cities and
(except for the cities of Kiev and Sevastopol), districts in cities, interdistrict and
merged state tax inspections are legal entities, have
print with the image of the State Herb of Ukraine and its
naming, other seals and stampings, relevant forms, bills in the
Bank agencies.
Chapter II
FUNCTIONS OF THE STATE TAX AUTHORITIES
Article 8. Functions of the State Tax Administration of Ukraine
State Tax Administration of Ukraine makes such a
functions: 1) performs directly and organizes the work
public tax administration and public tax authorities
-Inspections associated with the following: Implementation of the Regulation on the
taxes, other payments, currency transactions, order of calculations from
using electronic control
hardware, computer systems and product-box books, limitos
Cash in casings and its use for commodities,
services, services, and the control of the presence of evidence of
Public registration of business activities and
licenses, patents, other special permits for
Individual business activities; Implementation of oversight of the executive committees
Rural and village councils are pleased with the order of the acceptance and bond of taxes,
other payments from taxpayers, timeliness and completeness
Listing these sums to the budget; Taxpayers, other payments; detection and conduct of tax revenue, other
Payments (2) issued in cases stipulated by law, legal and legal
Acts and methodical recommendations on taxation; 3) approve forms of tax calculations, reports,
declarations and other documents related to evaluation and payment
taxes, other payments, declarations of currency values such as
physical-person card-taxpayer and other mandatory
payments, form of notice for opening or closing legal
Persons, individuals who are subject to business activities
banking accounts, and forms of work reports conducted by
Public tax authorities; 4) explain through the media order.
the application of legislation and other regulations on
taxes, other payments and organize the execution of this work
Public tax authorities; 5) take action on the selection, the situation, the occupational
training and retraining of personnel
-Tax service; 6) give authorities to the state tax service to methodical and
practical assistance in the organization of work, conduct a survey and
Check on its status 7) organize work to create an information system
automated workstations and other automation tools and
Computerization of the work of the State Tax Service bodies; 8) develop basic areas, forms and methods of conducting
Inspections of tax and monetary legislation 9) in identifying facts as evidenced by organized crime.
activities, or actions that create conditions for such an activity,
sends materials on these issues to the relevant special bodies
Against organized crime; (10) conveys the relevant law enforcement to the materials for the
of offences under which the criminal offence is punishable
responsible if their investigation does not belong to the competence
Tax police; 11) gives the Ministry of Finance of Ukraine and the Main
Report of the State Treasury of Ukraine
Taxes, other payments 12) make suggestions and develop international projects
contracts concerning taxation, fulfils within the limits of
Legislation, International Tax Matters; 13) grants physical persons-taxpayers and others
of mandatory payment of identification numbers and directs to
State Tax Inspectorate for the Residence of a Physical Person
or by the place of income, or by the location of the
an object tax object with an identification number and leads
The only data bank on taxpayers is legal entities; 14) predicts, analyzes the revenue of taxes, other payments,
sources of tax revenues, studying the impact of macroeconomic
indicators and tax legislation on the income of taxes,
other payments, developing proposals for their increase and
Reduction of budget losses; 15) provides the fabrication of excise collection marks, their
storage, sales and organising work related to the implementation
control over the presence of these stamps on bottles (packages) of alcoholic beverages
drinks and on the packs (packages) of tobacco products during their
Transport, storage and implementation; 16) make in the installed order of the proposal for
To improve the tax law; 17) organizes within their powers of work on
to ensure public secrecy in the organs of
-Tax service.
Article 9. Functions of public tax administrations in
Autonomous Republic of Crimea, areas, cities
Kiev and Sevastopol and state tax returns
Inspections in cities with district division (except cities)
Kiev and Sevastopol)
Public tax administration in the Autonomous Republic of
Crimea, areas, cities of Kyiv and Sevastopol, state tax returns
inspections in cities with a district division (apart from the cities of Kiev and
Sevastopol) perform functions provided by Article 8 of this year.
Laws other than the functions specified in paragraphs 2, 3, 8, 11, 12, 13,
16 as well as paragraph 15 of this article in part of the provision of
fabrication of excise collection marks. In the case of the first article in this article
The state tax service is directly exercising control.
taxpayers, other payments, they perform on these
The taxpayers are the same functions as public tax inspections in
districts, cities without district division, districts in cities, interdistrict
and the combined state tax inspections.
Article 10. Functions of state tax inspections in districts,
cities without district division, districts in cities,
interregional and united state tax authorities
Inspections
Public tax inspections in districts, cities without district law
subdivision, districts in cities, inter-district and united states
The tax inspections perform the following functions: 1) make control of the enforcement of legislation on
Taxes, other payments 2) provide tax payers, other payments,
the correctness of computation and the timeliness of the income of these taxes,
Payment and registration of individuals
Taxes and other mandatory payments; 3) control the timely submission of tax payers
accounting reports and balances, tax returns,
calculations and other documents related to evaluation
taxes, other payments, and also check the authenticity of those
documents with respect to the correctness of the definition of taxation facilities and
Calculating taxes, other payments 4) exercise within their limits of control over
Legality of currency transactions, by setting the order
Consumer calculations using electronic devices
Control, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash,
in the casses and its use for the calculations for goods, work and
services, as well as the presence of certificates of state registration
entities of business activities, licenses, patents, others
special permits for some types of business
Activities 5) lead accounts of promissory notes issued by entities
Entrepreneurial activities
The raw materials in foreign economic relations and monthly are served
Information on this local state statistics bodies;
Exercising the payment of promissory notes; exalted subjects
Entrepreneurial activities have been allowed for payment of payment
(repayment) of the promissory notes from the specified operations; 6) provide application and timely charging of sums
the financial sanctions imposed by this Act and other
legislative acts of Ukraine for violations of
International legislation, as well as the charging of administrative penalties for
Violations of tax law by officials
enterprises, institutions, organizations and citizens; 7) analyze the causes and evaluate data on the facts of violations
Tax law; 8) conduct checks for the facts of hiding and undertaking sums
Taxes, other payments 9) on behalf of special fighting units
organized crime to conduct the verification of timely submission
and authenticity of the documents related to evaluation and payment
Taxes, other payments (10) Transfer the relevant law enforcement to the materials for the
of offences under which the criminal offence is punishable
responsible if their investigation does not belong to the competence
Tax police; 11) serve before the courts and arbitration courts.
enterprises, institutions, organizations and citizens about the recognition of agreements
invalid and charge in the income of the state of funds obtained by them
with such agreements, and in other cases, the funds received without
By law, as well as debt charge
Before budget and state trust funds, at the expense of their property; 12) conduct work related to detection, accounting, and
evaluation and implementation in the established order law
of the free estate, property that has passed under the right inheritance to
States, treasures and confiscated property; 13) control compliance with the executive committees of the rural and
The settlement is pleased with the order of acceptance and bond of taxes, other payments
from taxpayers, timeliness and completeness of the enumeration of these
Amount to the budget; 14) view the appeal of citizens, businesses, institutions and
organizations on taxation and, within their own powers,
on Questions of Monetary Control, as well as complaints of the actions of officials
State tax inspections; 15) apply to the relevant financial bodies and agencies
State Treasury of Ukraine report on income tax,
Other payments 16) supervise the presence of excise collection marks on the
bottles (packages) of alcoholic beverages and in packs (packages)
Tobacco products during their transport, storage and
Implementation 17) explain through the media order
the application of legislation and other regulations on
Taxes, other payments (18) fulfill the functions provided by paragraph 17 of Article 8,
Other functions related to the implementation
units of the tax police authority provided by the article
21 of this Act.
Chapter III
RIGHTS, DUTIES AND RESPONSIBILITY OF THE ORGANS
PUBLIC TAX SERVICE
Article 11. Rights of the State Tax Service
Public tax authorities in established law
Order is entitled to: (1) to exercise in enterprises, in institutions and organizations
regardless of ownership and citizens ' forms, including
Non-member entities of business activities, inspections
monetary documents, accounting books, reports, nightmares,
declarations, trademarks, and indicators of electronic
the control and computer systems that
apply for calculations for cash with consumers, and others
documents regardless of the way of presenting information (including
computer), related to evaluation and payment of taxes, others
of payment, certificates of public registration of entities
enterprise activities, special permits (licenses, etc.)
patents, etc.) on its implementation, as well as receive from
persons and citizens in a written form of explanation, help and information from
questions arising during checks; check in official
persons, citizens of documents, who will be aware of the person during the trial
checks on taxation issues; call on officials,
citizens for explanations regarding the source of income, computation and
payment of taxes, other payments, and conduct checks
the credibility of the information received to the State
register of the physical persons-taxpayers and other mandatory
Payments. Periodicity of such inspections and conduct of the survey
manufacturing, warehouse, trade and other premises
is established by the State Tax Administration of Ukraine. The State Tax Authority may invite citizens to be
including the subjects of business activities, for
verify the validity of the counting and timely payment
Taxes, other payments. The written message of the following
invitation are sent to citizens recommended by letters, in
The date and time of the call is written, the date and the hour on which the
Summoned by a citizen; 2) to receive unequivocally from businesses, institutions,
organizations, including the National Bank of Ukraine and its institutions,
commercial banks and other financial and credit institutions, from citizens
-subjects of business help activities, copies of documents
about the financial and financial activities received by the income, the outstanding
enterprises, institutions and organizations regardless of property forms and
citizens about calculating, currency and other accounts, information on
the presence and circulation of funds on these accounts, including the
Non-admission of the terms of currency virus from entities
enterprise activities, and other information related to
calculating and paying taxes, other payments in order,
by law, entering any information
systems, such as computer, to define an object
Taxation; receive unpaid information necessary to form
The information fund of the State Register of Physical Persons-Platters
taxes and other mandatory payments from businesses, institutions,
organizations regardless of property forms, including National
the Bank of Ukraine and its institutions, commercial banks, and citizens-
the subjects of business activity-about the amount of income,
paid by physical persons, and to the excise tax, others
of payments, from bodies authorized to conduct state
registration, and to issue special permits (licenses, patents)
(...) (...)
issuing such permits to the subjects of business activities, from
bodies of internal affairs-about the citizens who have arrived at the residence
to the appropriate settlement or to be out of it, from the organs
The registration of acts of civil society is about the citizens who have died; receive unequivocably from customs authorities monthly reporting data
concerning the import into customs territory of Ukraine of imported goods and
help with this tax, other payments and information on
export and import operations carried out by resident and
non-residents, by the form agreed with the State Tax Service
the administration of Ukraine, and from the bodies of statistics-data,
required to use them in conducting analysis
Financial and financial activities of enterprises, institutions,
Organizations of all forms of ownership 3) process any production, warehousing, trade and
other premises of businesses, institutions and organizations regardless of
forms of property and housing of citizens if used as
the legal address of the subject of business activities, as well as for
Receiving revenue. In case of failure of managers of enterprises, institutions,
organizations and citizens to allow officials to allow officials to
(...) (...)
and disassembly of the income and expenditure of the proceeds of the
Public tax authorities have the right to determine
taxable income (profit) of such enterprises, institutions,
organizations and citizens on the basis of documents evidenced by
Incomes are received (income) and concerning citizens as well as
Considering the taxation of persons engaged in similar
Activities 4) demand from executives and other officials
enterprises, institutions, organizations, and from citizens,
the activities of which are checked, the removal of detected violations
Legislation and Legislation on Entrepreneurial
activities, control their execution, and the termination of actions that
prevent the exercise by the officials of the officers
Public tax service; 5) stop transactions of taxpayers, other payments to
Accounts in the institutions of banks, other financial and credit institutions,
With the exception of tax transactions, other payments in the case of: Failure to perform a documentary check or not to be neglected
Officials of the State Tax Service
of the premises used to obtain income or related
with the keeping of other items of taxation independently of their
location, equipment, electronic control
hardware, computer systems that apply for calculations
for cash with consumers, wagon complexes, systems and more.
Barcode encodings Disensing the State Tax Service bodies and their official
of accounting reports, balances, tax returns,
(calculations), declarations on currency values, report
Use of electronic control, computer
systems and other documents related to evaluation and payment
Taxes, other payments Knowledge of public registration of subjects
enterprise activities, special permits (licenses, etc.)
patents, etc.) on their implementation, certificates of conformity
Electronic control, computer systems; Breach of enterprise, institution, organization,
a citizen-a subject of entrepreneurship established
The law of the registration order of the State Tax Service as a
taxpayers, lack of taxation of taxation or
when there is a real threat of spending or alienating the property,
The deletion of which in the prescribed order law is the only means
damages caused by the state, in connection with
Insolvency of a legal entity being tested; 6) remove (with remaining copies) in businesses, institutions, and
organizations, as evidenced by the hiding (understatement)
facilities, taxes, other payments, and
remove from citizens-subjects of entrepreneurial activity
violate the order of business activities, registration
certification or special permits (licenses, patents, etc.)
the next transfer of materials on violations issued by these
Documents; 7) apply to businesses, institutions, organizations and
Citizens ' financial sanctions, as follows: The uniform size of the verification results
the amount of tax or other payment, and in case of refringing
for a year after a violation set by the previous
check-out, a two-fold size of the results
Checking the amount of tax, other payment; Ten percent appropriate to the payment of sums of taxes,
to pay for non-submission or untimely submission to public bodies
Tax records tax returns, calculations, audit bills
conclusions and other documents required to calculate taxes,
other payments, as well as for contempt or untimely submission
The institution of payment charges to taxpayers, others
Payments apply to agencies of banks or legal entities, physical
entities-subjects of entrepreneurial activity
line law did not report opening or closing accounts in
banks, financial sanctions as a charge of twenty to a hundred
The non-tax income of the citizens. Sanctions are specified in cases where the other is not
provided by the law that introduces the relevant tax, another
of the payment. The financial sanctions envisaged by this point apply.
concerning taxes, other payments under which the
Representing the State Tax Declaration of the State Tax Declaration,
Calculations. Decisions on the application of financial sanctions
Accepted in the last ten days of the Act of Act.
checks; 8) charge up to budgets and state trust funds
included in the results of the checks of the amount of taxes, others
payment, the amount of tax malnutrition, other payments, as well as the amount of
penalties and other sanctions stipulated by paragraph 7 of this article and
other laws of Ukraine if these payments are not paid voluntarily in
a ten-day line from the day of adoption by the State Tax Authority
service of the relevant decision, from businesses, institutions, organizations
regardless of the ownership and effects of the financial and financial
activities in undisputed order, and from citizens, by the decision of the court
or by the executive notes of the notaries. In case of non-consent of the subject taxation with the decision of the tax
the organ of undisputed charging of funds such a charge can be
stopped term for thirty days by the highest organ of state
-Tax service. If the subject's complaint is rejected,
together with the tax obligation to charge a penny calculated from
the moment of such a tax commitment to its
Repayment; 9) provide within their powers of bouts and dissections.
payment of taxes, other payments on tax credit to the
To address the financial status of the tax payers; 10) for untimely execution of bank institutions and other
Financial and financial institutions
Tax Service for Reckless Charging of Taxes, Others
payments, as well as entrusted to enterprises, institutions, organizations and
citizens about payment of taxes, other payments to charge from institutions
banks and other financial and credit institutions for every day
prostrotions (including the day of payment) in size set up
Legislation on such types of payments; 11) impose administrative penalties: on executives and other officials of businesses, institutions,
organizations, guilty of taking the amount of tax, another payment,
hiding (charge) of taxation facilities as well as in
lack of accounting for tax facilities or
Taken him with a violation of the established order, in the unfathable,
Untimely or uninstalled form
accounting reports and balances, tax returns,
calculations, auditors, payment orders, and other
documents related to evaluation and payment of taxes, others
of the payments-five to ten untaxable minimums
income of citizens, and for the same actions committed by the person during
It was given an administrative charge for one of the
Offences, from ten to fifteen
Non-tax income minimized by the income of citizens; on executives and other officials of businesses, institutions,
organizations, including the institutions of the National Bank of Ukraine,
commercial banks and other financial and financial institutions that are not
performing in paragraphs 2-5 of this article of the requirements of the
persons of the state tax service, up from ten to
Twenty non-taxable income minimums of income; on officials of businesses, institutions and organizations, as well as
on citizens-subjects of entrepreneurship activities that
paid revenues, guilty of non-counting, non-enumeration to
The budget sums up the tax revenues of individuals, listing the tax
through the funds of enterprises, institutions and organizations (except
cases where such enumeration is allowed by legislation), in
unreported or untimely message to the state tax
Inspections for the established form of information on the income of citizens,
in the amount of three untaxable minimum income citizens, and for
the same actions committed by the person who during the year was subdued
The administrative fee for one of the following offences is
The amount of five non-tax income minimums of income is citizens; on citizens, guilty of dissent or untimely.
income declarations or in the declarations of overarches
data, in the absence of accounting or untrusted income.
and costs for which the mandatory form of accounting is established,-from
One to five untaxable minimum income minimum income; on citizens who engage in business activities,
guilty of the officials of the officials of the State Tax Authorities
services, including missing them to the premises which
used to implement entrepreneurial activities and
Revenue from ten to twenty unreported income.
The minimum income of citizens; on citizens who engage in business activities without
public registration or without special permission (licenses) if necessary
his acquisition is provided by legislation, ranging from three to eight
Non-tax income minimized by the income of citizens; on citizens who carry out the sale of goods without purchase
the one-time patents or with the violation of the term of their actions, or
make the sale of goods not specified in declarations,-from
one up to ten untaxable income minimums of citizens, and
for the same actions committed by a citizen who during the year was
Granted an administrative charge for one of the specified
Offences, 10 to twenty intaxable
The minimum income of citizens; 12) Use seamless in service cases.
Communications, institutions and organizations
Regardless of ownership; 13) in case of abuse of abuse during the exercise of control
If the currency is received, the calculation of the accounts of the
consumers using commodity-box books, as well as
proof of cash limit in caths and its use for
the calculations for goods, robots and services to give the organ to the authorities
-State audit service for revision; 14) demand from directors of businesses, institutions and
organizations that are being tested, holding inventory of major
funds, commodities, values, funds and calculations; in
the necessary cases to seal the casses, the casework, the warehouses and the
Archives; 15) provide information from the State Register of Physical Persons-
Taxpayers and other mandatory payments to others
Legislation in accordance with the current legislation; 16) materially and morally encourage citizens who serve
In the fight against violations of tax law. Rights provided by paragraphs 1 to 4, 6, 12 and 14 of the first
of this article, provided by officials of the
tax services, and the rights provided by paragraphs 5, 7-11, 13, 15
-16,-heads of state tax administrations and superiors
State tax inspections and their deputies.
Article 12. Cancelling the decisions of the state tax authorities
service
State Tax Administration of Ukraine has the right to
cancel the decisions of other public tax authorities, and
Public tax administration in the Autonomous Republic of Crimea,
areas, cities of Kiev and Sevastopol, state tax
inspections in cities with a district division (apart from the cities of Kiev and
Sevastopol)-the solution of lower public tax inspections
in case of their discrepancy in the acts of legislation. This order is not
Apply for tax police decisions ";
" Article 14. Appeal of decisions and actions of the authorities
the tax service and their officials
Decision, action or inactivity of the state tax authorities
services and their officials may be challenged in the established
by law of order. "
(Paragraph 2 of section I lost the validity of the change in part
in Article 6 on the basis of Act N 783-XIV ( 783-14 ) 30.06.99)
2. Articles 6, 13, 15-18 of the Law of the Words " State Tax
inspection, "state tax inspections", "service person",
"staff members", "contributions" in all differences, replace with words
"the organ of the state tax service," the state tax authorities
service "," office person "," officials "," meeting " in the respective countries.
Great.
3. The Title of Section IV of the Act shall be taught in such an editorial:
" OFFICIALS OF THE STATE TAX AUTHORITIES
AND THEIR LEGAL AND SOCIAL PROTECTION. "
4. In Article 15: in part of the first word "Ministry of Finance of Ukraine"
Replace the words "State Tax Administration of Ukraine"; in part five of the word "Main State Tax"
Inspection of Ukraine "to replace the words" State tax
"Administration of Ukraine"; complementing the article after part seven by the new part of the eighth
such content: " The officials and employees of the state tax authorities
service is issued by a service ID sample of which approves
State Tax Administration of Ukraine ". In this regard, it is part of the 8th to be considered part of the ninth.
5. In the second article 16, the words "Person of the Service"
State tax inspection "replace by the words" Non-execution
The legal requirements of the officials of the State Tax Service Authority,
her image. "
6. To add the Act of section V of this content:
" Section V
TAX POLICE
Article 19. Tax Militia and its Tasks
The Tax Police consists of special units on
the fight against tax offences acting in the warehouse
The relevant authorities of the State Tax Service, and
controlling the retention of tax law, performs.
Operational and security, procedural and security
functions. The tasks of the tax police are: prevent crimes and other offences in the field
taxation, their disclosure, investigation and failure in
Cases of administrative offences; The search for taxpayers who are evading taxes, others
Payments prevent corruption in the public tax service bodies and
Detection of its facts; Ensuring the safety of employees of the bodies
The tax service, the protection of them against the opposing forces,
-Related to the execution of service duties.
Article 20. Structure of the Tax Militia
The tax police force includes: Head of Tax Militia, Investigating
tax police, the Office for the Corruption of Corruption in the
State Tax Administration State Tax Service
Ukraine; tax police management, investigating tax departments
militia, separated by the fight against corruption in state bodies
the tax service of relevant public tax administrations in
Autonomous Republic of Crimea, areas, cities of Kyiv and Sevastopol; Department of Tax Militia, Investigation Branch (Group)
the tax police of relevant state tax inspections in
districts, cities, towns in cities, interregional and united states
State tax inspections. The tax militia is headed by the Chief of the Tax Militia-
First Deputy Chairman of the State Tax Administration
Ukraine. Tax Militia in public tax administration in Canada
Autonomous Republic of Crimea, areas, cities of Kyiv and Sevastopol
Head of Tax Militia, first
The deputies of the heads of corresponding state tax administrations.
Article 21. Jurisdiction of the Tax Militia
Tax police according to the tasks entrusted to it: 1) accepts and registers statements, messages and other information
about crimes and offences committed to its competence,
runs their verification and takes care of them
The decision by the law; (2) Operate under the law of the expeditious
Activities, pre-judicial preparation of the protocol form
and also conduct disknowledge and leisure (preliminary) investigation in
within its competence, taking measures to redress
Damage to the state of damage; 3) detects the causes and conditions that contributed to the study of crimes and
Other offences in the field of taxation, taking measures to
Elimination (4) ensure the safety of public authorities
The tax service and their protection against the opposing forces,
Related to the implementation of the officials; 5) prevent corruption and other service violations among others
State tax officers; 6) collects, analyzes, summarizes information regarding violations
tax legislation, predicts trends in the development of negative
the processes of criminal nature related to taxation. The person of the initial composition of the tax police regardless of
to her position, location and time in case of appeal to
its citizens or officials with a statement or message of
a threat to personal or public safety or in the case of
The immediate detection of such a threat should take action on
Prevention of the offence and its termination, saving people,
Assisting individuals who need it, to establish and
The detention of persons who committed the offence, guard of the event and
to report it to the nearest body of the interior.
Article 22. Tax police rights
Tax police officials for the conduct of the schedules
their duties are granted to the rights provided by paragraphs 1-4, 6,
12, 14 articles 11 of this Act, as well as paragraphs 1-4, paragraphs
Second-fourth, sixth point 5, paragraphs 6-12, 14,
Sub-paragraphs "a" and "b", paragraph 15, paragraphs 16 to 20, paragraph first
Paragraph 21 and paragraph 23-30 of Article 11, articles 12 to 15-1 of the Act
"Ministry of Militia".
Article 23. Adoption of the Tax Militia Service
The tax police service is accepted on the contract.
Based on citizens of Ukraine who have an appropriate education
their personal, business, moral qualities and as of
The health of the duties of the tax police. Citizens of Ukraine who first enroll in service before
The tax militia on the positions of the Chief of State, make up
An oath of such content: " I, (surname, name, according to father), entering service before
A tax militia, I swear allegiance to the Ukrainian people.
I swear to the Constitution and the laws of Ukraine,
Human rights and citizen, to carry out their duties.
I swear to be honest and courageous, I'll have to stand guard.
economic interests of the Fatherland, strictly preserve state and
-The service secret. If I take an oath, I'm ready to carry it.
the responsibility set by the legislation of Ukraine. " The person of the initial composition of the tax police signs the text
the jury that is kept in his special case.
Article 24. Service in Tax Militia
Members of the initial composition of the tax police are held
service in the order established by the law for persons
The Chief of Internal Affairs. Persons admitted to the service to the tax militia, including:
Listeners and tutorials are available in specialties from
preparing the frames of the tax militia that are on the
military accounting, during the service time of the service, are being removed from
in the tax police personnel of the State Tax Administration
Ukraine. Training in the educational institutions of the State Tax Service
Administration of Ukraine in preparation for training
The tax police after receiving special education is equated
to the passage of the construction military service. Persons accepted into the service to the tax police
Positions of the Chief of the Chief, are given the following special ranks: Higher Primary: Lieutenant General of the Tax Militia, Major general of the tax police. Senior Primary: Colonel of the Tax Militia, Colonel of the Tax Militia, Major tax police. Average Startup Storeroom: Captain of the Tax Police, Senior Lieutenant of the Tax Militia, Lieutenant, a tax police lieutenant. Junior Primary: Senior Proporter of the Tax Militia, The tax police flag. Order of assignment of special ranks
The Tax Militia is determined by the State Tax
The administration of Ukraine. Special ranks of senior and medium-sized personnel
The tax police are assigned in order determined by the
Cabinet of Ministers of Ukraine. Special ranks of the Tax Office
In accordance with the Constitution of Ukraine, the President of the
Ukraine on the post of the Chairman of the State Tax Administration
Ukraine. Persons of the initial composition of the tax police have a formality
The clothes and signs of distinction are provided free of charge. Description and samples of uniform clothing, signs of distinction
The Chief of the Tax Militia is approved by the Cabinet
Ministers of Ukraine.
Article 25. Responsibility of officials and officers
tax police
Position or service person of the tax police within
the authority provided by the Act and other laws on its own
accepts the decision and carries for its counteractions or inactivity
Disciplinary responsibility under the Disciplinary Statute
the organs of the interior or the other, provided by the legislation,
Responsibility. In violation of the official and official tax plan
of the rights and legitimate interests of the citizen by the respective body
the state tax service is required to take action to
renewing these rights, reimbursement to the cause of material damage,
I have a citizen to apologize to the public. The position or service person of the tax police who performs
their duties according to the legislative authority and
within the law, is not responsible for the damages. Such
Damages are compensated at the expense of the state. The position or service person of the tax militia that violated the
the requirements of the law or unproperly fulfils its duties, carrying
the responsibility in the order set. Actions or decisions of the tax police, its officials and officials
persons may be appealed in the prescribed law to the court
Or the prosecution.
Article 26. Legal and Social Protection of the People of the Beginning
of the Tax Militia
The State guarantees the legal and social protection of persons
The initial composition of the tax militia and members of their families. On
they are subject to the guarantee of social and legal protection,
Article 20-23 of the Law of Ukraine "On Militia"
( 565-12 ).
Article 27. Material and social welfare of individuals
The Chief of the Tax Militia
Forms and dimensions of individuals
The initial composition of the tax militia, including cash
Detention, established by the Cabinet of Ministers of Ukraine. Pension entitels
the police and the taxation of their income is exercised in order,
Established by the Legislative Assembly
bodies of the interior. "

II. Final Position