The Ministry of Revenue & Duties reports
The HO of the Ukraine’s Ministry of Revenue & Duties in Kyiv city informs that Resolution of the Ministry of Finance № 462 dd. 22.04.2014 On Amendments to Procedure for Taxpayers Registration came into force on 06.06.2014.
Revised resolution № 462 has been brought to compliance to the current norms of legislation, the procedure for keeping records of tax payers was adopted by the Ministry of Finance of Ukraine dd. 09.12.2011, under № 1588.
The revised procedure envisages:
- daily updating the information about individual entrepreneurs and legal persons on the official website of the central executive authority in charge of elaborating the national fiscal and customs policy, as well as data about taxpayer registration of business entities with a regulatory body;
- submitting a notice of registration of a taxpayer and entity liable to taxation or involved in running business, to the regulatory body at the place of registration, different from the place of residence;
- excluding the liability to submit to the monitoring body - the amendments that have been already entered into the national registry, or amendments a taxpayer has already reported to the oversight and registration body;
- the central executive authority ensuring that the government fiscal and customs policy is developed and held in place can made a decision to replace an oversight and registration body of a certain taxpayer by another, in case of substantial amount of tax deductions made by the latter.
Moreover, regulation № 462 validated the alterations to the procedure for replacing a fiscal body of a certain taxpayer due to change of location (place of residence) of the latter, what in its urn resulted from changing an administrative- territorial unit.
