Regulations
https://zakon.rada.gov.ua/laws/show/227-2019-%D0%BF#n15
APPROVED
by Resolution of the Cabinet of Ministers of Ukraine
№ 227 as of 06.03.2019
REGULATIONS
on the State Tax Service of Ukraine
1. State Tax Service of Ukraine (STS) is the central body of executive power, activities of which are directed and coordinated by the Cabinet of Ministers of Ukraine through the Minister of Finance and which implements the state tax policy, state policy on the administration of single contribution to obligatory state social insurance (hereinafter - single contribution).
{Paragraph 1 with changes introduced according to Resolution of the CM № 846 as of 25.09.2019}
2. STS in its activities is guided by the Constitution and laws of Ukraine, decrees of the President of Ukraine and resolutions of the Verkhovna Rada of Ukraine, adopted according to the Constitution and laws of Ukraine, acts of the Cabinet of Ministers of Ukraine, other legislative acts.
3. The main tasks of the STS are:
1) implementation of the state tax policy, implementation of control, within the limits of powers provided by the law, over revenues to budgets and state special funds of taxes, levies, payments, state policy in control over the production and turnover of alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, fuel, state policy on the administration of single contribution, state policy in control over the timeliness of payments in foreign currency within the time limit established by the law, compliance with procedure for carrying out cash payments for goods (services), settlement operations, as well as the availability of licenses for carrying out types of economic activity that are subject to licensing according to the law;
{Sub-paragraph 1 of Paragraph 3 with changes introduced according to Resolutions of the CM № 846 as of 25.09.2019, № 643 as of 27.07.2020, № 598 as of 13.06.2023}
2) submission to the Minister of Finance of suggestions to ensure formation of:
state tax policy;
implementation of control over receipt of taxes, levies, payments to budgets and state special funds;
{Clause 3 of Sub- paragraph 2 of Paragraph 3 with changes introduced according to Resolution of the CM №846 as of 25.09.2019}
state policy in control over the production and turnover of alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel;
{Clause 4 of Sub- paragraph 2 of Paragraph 3 with changes introduced according to Resolution of the CM №643 as of 27.07.2020, № 598 as of 13.06.2023}
state policy on the administration of single contribution, as well as in combating offenses during the application of legislation on the payment of single contribution;
state policy in control over the timeliness of foreign currency settlements within the time limit established by the law, compliance with procedure for carrying out cash settlements for goods (services), carrying out settlement operations, as well as the availability of licenses for carrying out types of economic activity that are subject to licensing according to the law.
4. STS according to the tasks assigned to it:
1) submits, in the established procedure, suggestions for consideration to the Minister of Finance regarding improvement of the legislative acts, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine, normative-legal acts of central executive bodies, orders of the Ministry of Finance, and also submits to the Minister of Finance for approval position on draft normative-legal acts, developers of which are other central bodies of executive power;
2) develops draft laws of Ukraine, draft acts of the President of Ukraine, the Cabinet of Ministers of Ukraine, draft orders of the Ministry of Finance and suggestions to other normative legal acts on issues related to sphere of the STS’s activity and submits them to the Minister of Finance in the established manner;
3) develops and submits suggestions regarding the tax declarations forms (calculations), reports and other documents;
4) exercises control over compliance with requirements of tax legislation, legislation on the administration of single contribution and legislation on other issues, control over compliance with which is entrusted to the STS;
5) exercises control over legality of budgetary value added tax reimbursement;
6) carries out tax control to establish compliance with conditions of controlled operations with the "arm's length" principle;
6-1) carries out tax control over controlled foreign companies;
{Sub-paragraph 6-1 was added to Paragraph 4 according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
7) registers and keeps records of taxpayers, single tax payers, objects of taxation and objects related to taxation, differentiates taxpayers;
{Sub- paragraph 7 of Paragraph 4 with changes introduced according to Resolution of the CM №643 as of 27.07.2020}
8) ensures reliability and completeness of keeping records of taxpayers (single contribution payers), objects of taxation and objects related to taxation;
{Sub- paragraph 8 of Paragraph 4 with changes introduced according to Resolution of the CM №643 as of 27.07.2020}
9) ensures, within the limits of the powers provided by the law, formation and maintenance of the State register of individuals - taxpayers, other registers, banks and databases, maintenance of which is entrusted to the STS by legislation, as well as Register of insured individuals of the State register of obligatory state social insurance;
10) exercises control over compliance by the executive committees of village, settlement councils and councils of united territorial communities, created according to the law and the perspective plan for formation of community territories, with procedure for accepting and accounting for taxes and levies from taxpayers, timeliness and completeness of transfer of the specified amounts to the budget;
11) ensures accounting of taxes, levies, payments and single contribution;
{Subparagraph 11 of Paragraph 4 with changes introduced according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
12) performs administration of taxes, levies, payments, single contribution, including, according to legislation, audits and reconciliations of taxpayers (single contribution payers);
13) exercises control over timeliness of submission of reporting by taxpayers (single contribution payers) required by the law (declarations, calculations and other documents related to the calculation and payment of taxes, levies, payments), timeliness, reliability, completeness of calculation and payment of taxes, levies, payments, single contribution;
14) applies to taxpayers (single contribution payers) financial (penal) sanctions (fines) provided for by the law for violation of requirements of tax legislation or legislation on other issues, control over compliance of which is entrusted to the STS;
15) compiles protocols on administrative offenses in relation to taxpayers - individuals and officials of taxpayers - legal entities and issues resolutions in cases of administrative offenses according to procedure established by the law;
16) applies to banks, other financial institutions, non-bank providers of payment services, issuers of electronic money, which have not submitted to relevant controlling authorities of the State Tax Service within a period established by law a notification on the opening or closing of accounts/electronic wallets of taxpayers or have started expenditure operations on the account/electronic the taxpayer's wallet until receiving a notification from relevant territorial body of the State Tax Service about taking account/electronic wallet for registration in the State Tax Service, financial (penal) sanctions (fines) in the amount established by the Tax Code of Ukraine;
{Subparagraph 16 of Paragraph 4 as amended by Resolution of the CM № 888 as of 22.08.2023}
{Subparagraph 17 of Paragraph 4 is excluded on the basis of Resolution of the CM № 598 as of 13.06.2023}
18) repays the tax debt, recovers timely uncalculated and/or unpaid sums of single contribution and other payments, control over charging of which is entrusted to tax authorities;
{Subparagraph 18 of Paragraph 4 with changes introduced according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
18-1) ensures maintenance and publication of Register of managers of taxpayers - debtors;
{Sub-paragraph 18-1 was added to Paragraph 4 according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
19) organizes work and exercises control over the implementation of work on installments, postponement and restructuring of monetary obligations and/or tax debt, as well as arrears from payment of single contribution;
20) makes decisions on installments, postponement of monetary obligations and/or tax debt, as well as on postponement of the payment terms of installments, deferred sums or their share, informs the Ministry of Finance about the made decisions and carries out their reconciliation with the Ministry of Finance in cases and according to the procedure determined by legislation;
21) carries out, within the limits of powers provided for by the law, writing off the bad tax debt and arrears from payment of single contribution;
22) organizes work and carries out control over the seizure of property of taxpayers who have tax debt and/or suspension of expenditure transactions on their accounts/electronic wallets in a bank, other financial institution, non-bank payment service provider/e-money issuer;
{Sub-paragraph 22 Paragraph 4 with changes introduced according to Resolutions of the Cabinet of Ministers № 598 as of 13.06.2023, № 888 as of 22.08.2023}
23) organizes work on the identification, accounting, storage, assessment, disposal of ownerless property, as well as other property that becomes state property and on accounting, preliminary assessment, and storage of seized property and confiscated for violation of tax legislation;
24) ensures collection of the overdue debts of business entities to the state (the Autonomous Republic of Crimea, regional council or urban territorial community) for credits (loans) involved by the state (the Autonomous Republic of Crimea, regional council or urban territorial community) or under state (local) guarantees, as well as for credits from the budget (including levy for using such credits (loans) and interest) in manner determined by the Tax Code of Ukraine and other laws, including repayment of such debt at the expense of property of this business entity;
{Sub-paragraph 24 of Paragraph 4 as amended by Resolution of the CM № 598 as of 13.06.2023}
25) organizes work and controls application of bankruptcy procedures to taxpayers (single contribution payers) according to the bankruptcy legislation;
26) appeals to the court in cases provided for by the law;
27) carries out licensing of activities of economic entities for production of alcohol, alcoholic beverages, tobacco products and liquids used in electronic cigarettes, wholesale trade of alcohol, wholesale and retail trade of alcoholic beverages, tobacco products and liquids used in electronic cigarettes, control over such production; carries out licensing of activities of economic entities involved in fuel production, wholesale, retail trade and storage of fuel, control over such production;
{Sub-paragraph 27 of Paragraph 4 in the wording of Resolution of the CM № 643 as of 27.07.2020, with changes introduced according to Resolution of the Cabinet of Ministers № 598 as of13.06.2023};
28) organizes work related to the ordering of excise tax stamps, their storage, sale, sampling for a purpose of conducting examination of their authenticity and monitoring presence of such stamps on bottles (packages) of alcoholic beverages and packs (packages) of tobacco products, containers (packages) with liquids used in electronic cigarettes during their transportation, storage and sale;
{Sub-paragraph 28 of Paragraph 4 with changes introduced according to Resolution of the CM № 643 as of 27.07.2020}
29) exercises control over production, turnover and sale of excise goods, according to their intended use, ensures inter-branch coordination in this area;
{Sub-paragraph 29 of Paragraph 4 with changes introduced according to Resolution of the CM № 643 as of 27.07.2020}
30) carries out acceptance of declarations on the maximum retail prices for excisable goods (products), established by the manufacturer or importer and summarization of information specified in such declarations for the organization of work and control over completeness of calculation and the excise tax payment;
31) takes measures to prevent and detect violations of the legislative requirements in production and circulation of alcohol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel;
{Sub-paragraph 31 of Paragraph 4 with changes introduced according to Resolution of the CM № 643 as of 27.07.2020; in edition of Resolution of the CM № 598 as of 13.06.2023}
32) supervises compliance by business entities that carry out retail sale of tobacco products, tobacco, industrial tobacco substitutes and liquids used in electronic cigarettes with the legislative requirements regarding the maximum retail prices for such products, established by manufacturers or importers of such products;
{Sub-paragraph 32 of Paragraph 4 as amended by Resolution of the CM № 598 as of 13.06.2023}
33) exercises control over compliance by business entities that conduct wholesale or retail trade of alcoholic beverages with legislative requirements regarding the minimum wholesale or retail prices for such beverages;
34) carries out work related to strengthening of counteraction against illegal production, movement, circulation of alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, fuel and other excise goods (products);
{Sub-paragraph 34 of Paragraph 4 with changes introduced according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
35) organizes registration and accounting of registrars of settlement operations used for registration of settlement operations for goods (services), registration of settlement books, accounting books of settlement operations;
36) conducts control over settlement operations before the start of the taxpayer's audit regarding such taxpayer's compliance with procedure for settlement operations and use of registrars of settlement operations;
37) conducts control over compliance with terms established by the law for carrying out settlements in foreign currency, compliance with procedure for accepting cash for payment transactions (except for the acceptance of cash by banks), procedure for carrying out cash settlements for products (services), carrying out settlement operations, as well as the availability of licenses for carrying out types of economic activity that are subject to licensing according to the law;
{Sub-paragraph 37 of Paragraph 4 with changes introduced according to Resolution of the Cabinet of Ministers № 888 as of 22.082023}
{Sub-paragraph 38 of Paragraph 4 is excluded on the basis of Resolution of the CM № 846 as of 25.09.2019}
{Sub-paragraph 39 of Paragraph 4 is excluded on the basis of Resolution of the CM № 846 as of 25.09.2019}
{Sub-paragraph 40 of Paragraph 4 is excluded on the basis of Resolution of the CM № 846 as of 25.09.2019}
{Sub-paragraph 41 of Paragraph 4 is excluded on the basis of Resolution of the CM № 846 as of 25.09.2019}
42) takes measures to identify, analyze and verify financial operations that may be related to the legalization (money laundering) of proceeds obtained through crime or financing of terrorism in cases and within the scope of powers provided for by the law;
{Sub-paragraph 43 of Paragraph 4 is excluded on the basis of Resolution of the CM № 846 as of 25.09.2019}
{Sub-paragraph 44 of Paragraph 4 is excluded on the basis of Resolution of the CM № 846 as of 25.09.2019}
{Sub-paragraph 45 of Paragraph 4 is excluded on the basis of Resolution of the CM № 846 as of 25.09.2019}
{Sub-paragraph 46 of Paragraph 4 is excluded on the basis of Resolution of the CM № 846 as of 25.09.2019}
{Sub-paragraph 47 of Paragraph 4 is excluded on the basis of Resolution of the CM № 846 as of 25.09.2019}
{Sub-paragraph 48 of Paragraph 4 is excluded on the basis of Resolution of the CM № 846 as of 25.09.2019}
{Sub-paragraph 49 of Paragraph 4 is excluded on the basis of Resolution of the CM № 643 as of 27.07.2020}
50) confirms status of a tax resident of Ukraine;
51) organizes and carries out interaction and exchange of information with competent bodies of foreign jurisdiction (states, territories) according to legislation, international treaties of Ukraine, including the automatic exchange of information about financial accounts for tax purposes according to the General Standard of reporting and proper verification of information about financial account, which includes comments to it (Common Standard on Reporting and Due Diligence for Financial Account Information (CRS), approved by Council of the Organization for Economic Cooperation and Development on July 15, 2014, reports by country of international groups of companies (CbC) and automatic exchange of information in accordance with the Agreement between the Government of Ukraine and the Government of the United States of America to improve implementation of tax rules and application of provisions of the US "Foreign Account Tax Compliance Act" (FATCA), carries out international cooperation in the tax sphere;
{Sub-paragraph 51 of Paragraph 4 as amended by Resolution of the CM № 598 as of 13.06.2023}
52) makes suggestions and develops drafts of international treaties of Ukraine on taxation issues, concludes international treaties in the prescribed manner in accordance with granted powers; ensures fulfillment of obligations under international treaties of Ukraine on matters falling within competence of the State Tax Service;
{Sub-paragraph 52 of Paragraph 4 as amended by Resolution of the CM № 598 as of 13.06.2023}
53) exercises control over and provides assistance in the tax debt collection in international legal relations at the request of competent bodies of foreign states;
54) ensures implementation of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their member states, on the other hand, on matters falling within the STS’s competence;
55) conducts analysis and carries out risk management in order to determine forms and scope of tax control;
56) reviews decisions of its territorial bodies according to procedure established by the law;
57) performs managing functions of the state-owned objects belonging to the sphere of its management;
58) approves decisions of the National Securities and stock market commission on establishing fictitiousness signs of the issuer of securities, as well as on establishing procedure for determining the issuer of securities as a corresponding to the fictitiousness signs;
59) provides service maintenance to taxpayers (single contribution payers), in particular, provides administrative services;
60) ensures development, implementation and technical support of information and communication systems and technologies, automation of procedures, organizes implementation of electronic services for business entities, ensures functioning of the Electronic cabinet;
{Sub-paragraph 60 of Paragraph 4 with changes introduced according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
61) interacts and exchanges information with the state authorities and receives information, documents and materials from the state bodies, local self-government bodies, enterprises, institutions, organizations regardless of the ownership form and their officials, in particular from bodies that ensure maintenance of relevant state registers (cadastres);
62) takes part in provision of electronic trust services and electronic identification in the established procedure;
63) ensures interaction of the information systems of the STS and the State Customs Service in a real time in the established manner;
64) participates in analysis of tax revenues, levies and payments specified by the Tax Code of Ukraine, the Law of Ukraine "On collection and accounting of single contribution to obligatory state social insurance", studies impact of the macroeconomic indicators and legislative changes in revenues of taxes, levies and payments, develops suggestions for increasing their volume and reducing budget losses;
65) monitors fulfillment of indicators of settlements with the budget and state trust funds, approved by financial plans of state enterprises, economic organizations, in the charter capital of which there are corporate rights belonging to the state, their subsidiaries;
66) submits to the Ministry of Finance suggestions for the Budget declaration and the draft law on the State budget of Ukraine for relevant year and their implementation, as well as predictive revenues of single contribution;
67) prepares reporting on the state of taxpayers' settlements with the budget and payment of single contribution, as well as other indicators of work in the STS’s areas of activity;
68) informs state authorities about the state of settlements of payers with budgets and payment of single contribution;
69) conducts reception of citizens, considers appeals (requests) from citizens, taxpayers (single contribution payers), state authorities, law enforcement agencies, judicial authorities and other subjects of the appeal right on issues related to the STS’s activities and public information requests;
70) provides individual tax consultations, information and reference services on tax legislation and legislation on other issues, control over compliance with which is entrusted to the STS;
71) provides suggestions to the Ministry of Finance regarding the need to prepare general tax consultations;
72) submits to the Ministry of Finance the generalized practice of applying legislation on taxation, legislation on the payment of single contribution and legislation on other issues, control over compliance with which is entrusted to the STS;
73) forms information policy of the STS and its territorial bodies, informs society about performance indicators, directions and results of the STS’s activities in order and methods provided by legislation;
74) publishes on its official web portal acts and other official documents and information on matters within the STS’s competence, in particular, information subject to publication according to legislation;
75) acts as a founder of the mass media on issues that belong to the STS’s competence;
76) organizes explanatory work in the mass media related to the application of legislation on issues within the STS’s competence;
77) ensures publication (update) of data sets subject to publication in the form of open data on the official web portal of the STS and the Unified state web portal of open data, according to the procedure established by the law;
78) cooperates with institutions of civil society, provides consultations to the public, in particular through the public council on the implementation of the state tax policy;
79) conducts research and expert activities in the tax sphere;
80) organizes scientific, scientific and technical, investment, information, publishing activities, is a founder of the state enterprises, educational institutions and research institutions;
{Sub-paragraph 81 of Paragraph 4 is excluded on the basis of Resolution of the CM № 643 as of 27.07.2020}
82) carries out prediction and planning of expenses for material and technical support and development of the STS’s activities;
83) carries out the departmental control over compliance with legislative requirements, performance of official duties in the STS’s apparatus, its territorial bodies, enterprises, institutions, organizations belonging to the sphere of its management;
84) conducts internal audit aimed at improving management system, internal control, preventing facts of illegal, inefficient and ineffective use of budget funds, occurrence of mistakes or other deficiencies in the STS, its territorial bodies, enterprises, institutions, organizations belonging to the sphere its management;
84-1) informs local self-government bodies about the state of settlements with local budgets;
{Sub-paragraph 84-1 was added to Paragraph 4 according to Resolution of the CM № 643 as of 27.07.2020}
84-2) supervises timeliness, reliability and completeness of accrual and payment of the net profit part (income) to the budget by state and communal unitary enterprises and their associations, as well as economic societies, authorized capital of which includes state and/or communal property;
{Sub-paragraph 84-2 was added to Paragraph 4 according to Resolution of the Cabinet of Ministers № 643 as of 27.07.2020; with changes introduced according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
84-3) exercises control over the timeliness, reliability and completeness of accrual and payment to the budget of dividends on the state share by economic companies, in the authorized capital of which the corporate rights of the state are included, as well as economic companies 50 percent or more of shares (parts, units) of which are in the authorized capital of economic companies in which the state's share is 100 percent;
{Sub-paragraph 84-3 was added to Paragraph 4 according to Resolution of the CM № 643 as of 27.07.2020}
84-4) submits to the local self-government bodies reporting specified in Sub-paragraph 12.3.3 of Paragraph 12.3 Article 12 of the Tax Code of Ukraine, including regarding taxpayers;
{Sub-paragraph 84-4 was added to Paragraph 4 according to Resolution of the Cabinet of Ministers № 643 as of 27.07.2020; with changes introduced according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
84-5) takes measures to ensure implementation of decisions on the application of special economic and other restrictive measures (sanctions) to taxpayers adopted according to procedure established by the law;
{Sub-paragraph 84-5 was added to Paragraph 4 according to Resolution of the CM № 598 as of 13.06.2023}
84-6) exercises control over the timeliness and completeness of payment of advance payments from the corporate income tax by taxpayers involved in activity of trading currency values in cash form;
{Sub-paragraph 84-6 was added to Paragraph 4 according to Resolution of the CM № 598 as of 13.06.2023}
85) exercises other powers determined by the law.
5. STS in order to organize its activities:
1) carries out selection of personnel for its staff composition and for positions of heads and deputy heads of its territorial bodies, organizes work on training and advanced training of employees of the STS’s apparatus and its territorial bodies;
2) ensures, within the limits of powers provided by the law, implementation of measures to prevent and detect corruption and control compliance with requirements of the anti-corruption legislation in the STS’s apparatus, its territorial bodies, enterprises, institutions and organizations belonging to the sphere of its management;
3) organizes work of its apparatus, territorial bodies, enterprises, institutions and organizations belonging to the sphere of its management;
4) coordinates and controls activities of territorial bodies of the STS and organizes their interaction with state bodies and local self-government bodies;
5) provides methodical and practical assistance to territorial bodies of the STS in the organization of work, conducts status verification of such work;
6) ensures protection of state secrets according to requirements of the secrecy regime, cyber protection, technical and cryptographic protection of information and exercises control over its condition;
7) ensures, according to legislation, provision of information to the state bodies from registers, banks and databases, management of which is entrusted by legislation to the STS;
8) carries out, within the limits of powers provided for by the law, in cooperation with relevant central bodies of executive power, control over the use of state funds provided for the implementation of projects, implementation of programs, in particular international ones;
9) implements a set of measures to ensure compliance with legality and efficiency of the use of budget funds, achieving results according to the established goals, objectives, plans and requirements for activities of the STS, its territorial bodies, enterprises, institutions and organizations belonging to the sphere of its management;
10) organizes planning and financial work in the STS’s apparatus and its territorial bodies, monitors use of financial and material resources, ensures organization and improvement of accounting according to the procedure established by the law;
11) participates in formation of suggestions for the state order for training and advanced training of specialists in the state tax affairs sphere according to the procedure established by the law;
{Sub-paragraph 11 of Paragraph 5 in the editorial of Resolution of the CM № 643 as of 27.07.2020}
12) organizes work on the record keeping and archival storage of documents according to the established rules;
13) organizes information and analytical support of the STS and automation of its activities;
14) ensures, within the limits of its powers, implementation of the state policy regarding state secrets and information protection, control over its preservation in the STS, as well as mobilization training, mobilization and control over the implementation of such measures;
15) ensures self-representation of the State Tax Service and its territorial bodies in courts through Head of the State Tax Service, as well as without a separate mandate of Head of the State Tax Service through deputies and civil servants of independent structural subdivisions of apparatus of the State Tax Service and its territorial bodies according to provisions on such units that ensure self-representation of interests of the State Tax Service and its territorial bodies in courts without a separate mandate from Head of the State Tax Service.
{Sub-paragraph 15 was added to Paragraph 5 according to Resolution of the CM № 643 as of 27.07.2020 with changes introduced according to Resolution of the Cabinet of Ministers № 137 as of 24.02.2021}.
6. In order to fulfill tasks assigned to it, the STS has a right to:
1) to carry out, according to the procedure established by the law, verification of indicators related to the determination of taxation objects and timeliness, reliability, completeness of calculation and payment of all taxes, levies, payments, as well as single contribution provided for by the Tax Code of Ukraine, compliance with legislative requirements on other issues, control over compliance with which is entrusted to the STS;
2) check correctness and completeness of determination of financial result before taxation according to accounting in accordance with national accounting regulations (standards) or international financial reporting standards;
3) determine tax amount and monetary liabilities of taxpayers in cases provided for by the Tax Code of Ukraine;
3-1) analyze financial condition of the taxpayer who has a tax debt and condition of securing such debt with a tax lien;
{Sub-paragraph 3-1 was added to Paragraph 6 according to Resolution of the CM № 643 as of 27.07.2020}
4) invite taxpayers (single contribution payers) or their representatives to check correctness of calculation and timeliness of payment of taxes, levies, payments, single contribution;
5) during audits of taxpayers - individuals, as well as officials of taxpayers - legal entities and single contribution payers, to check the identity documents, as well as documents confirming position of officials and/or individuals who actually carry out settlement operations;
6) receive from taxpayers (single contribution payers) and provide, within limits provided by the law, documents in the electronic form;
7) request and study primary documents during audits used in accounting, registers, financial, statistical and other reporting related to the calculation and payment of taxes, levies, payments, compliance with legislative requirements, control over compliance with which is entrusted to STS;
8) require, during the audits, production and provision of copies of primary documents certified by the taxpayer’s signature (single contribution payer) or his / her official and sealed (if available) that testify to the violation of tax legislation and legislation on other issues, control over compliance which is entrusted to the STS; receive them from taxpayers (single contribution payers) according to the procedure established by the Tax Code of Ukraine;
9) require, during the audits, the taxpayer's officials or employees to involve authorized individuals to take readings of the internal and external counters, which are equipped with technical devices used in the course of the audited activity jointly with the STS’s employees;
10) during the audits, demand from the audited taxpayers to conduct inventory of fixed assets, tangible assets, funds, withdrawal of residual assets, cash using information and documents regarding results of such inventory based on the results of such audits or during subsequent tax control measures;
{Sub-paragraph 10 of Paragraph 6 with changes introduced according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
11) to seize, in procedure established by the law, during audits of enterprises, institutions, organizations, individuals - entrepreneurs and individuals involved in independent professional activity, copies of documents confirming the underestimation of wages (income) and other payments for which single contribution is accrued;
12) access during audits to territories, premises (except for the housing of citizens) and other property, which are used for conducting economic activities and/or are taxation objects or are used to receive income (profit) or are related to other taxation objects and/or can be a source of the tax debt repayment in manner prescribed by the Tax Code of Ukraine;
13) send written requests to taxpayers (single contribution payers) within the limits of powers provided for by the law, in case of violations of requirements of tax legislation or legislation on other issues, compliance with which is entrusted to the STS, to provide duly certified copies of documents;
14) require, during the audits, from managers and other officials of enterprises, institutions, organizations, as well as individuals - entrepreneurs and individuals conducting independent professional activities to eliminate detected legislative violations;
15) raise, according to procedure established by the law, issue of bringing to justice individuals guilty of violating tax, budget legislation, legislation on single contribution and legislation on other issues, control over compliance with which is entrusted to the STS;
16) receive free of charge from state bodies and local self-government bodies, enterprises, institutions, organizations regardless of the ownership form and their officials, as well as from citizens and their associations, information, documents and materials about taxpayers, and from those specified by the Tax Code of Ukraine in cases - in relation to managers of legal entities or permanent representative offices of non-resident debtors, necessary for performance of tasks assigned to it, as well as financial and statistical reporting in manner and on the basis determined by the law;
{Sub-paragraph 16 of Paragraph 6 with changes introduced according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
17) receive from executive authorities necessary information related to the calculation and payment of taxes, levies, payments, single contribution in cases provided for by legislation, as well as information necessary for conducting analysis of financial and economic activities of enterprises, institutions, organizations independently from the ownership form;
18) receive certificates free of charge from taxpayers, as well as from the National Bank, banks, other financial institutions, non-bank payment service providers, issuers of electronic money in manner and on the grounds specified by the Tax Code of Ukraine, taking into account laws that determine procedure for disclosure by the specified persons of information containing bank secrecy, secrecy of the payment service provider, and on the basis of a court decision - information on the amount and circulation of funds/electronic money in accounts with bank/non-bank payment service provider, electronic wallets, including non-receipt within the established terms of currency revenues from business entities, information about the debtor's contracts for storage of valuables or providing debtor with property lease of individual bank safe guarded by the bank;
{Sub-paragraph 18 of Paragraph 6 as amended by Resolution of the CM № 888 as of 22.08.2023}
19) receive free of charge from state authorities, the National Bank, local self-government bodies, other subjects during their performance of authoritative management functions under legislation, in particular for the performance of delegated powers, from legal entities, individuals - entrepreneurs, self-employed individuals, tax agents, individuals, information necessary to ensure registration and accounting of taxpayers (single contribution payers), objects of taxation and objects related to taxation for formation and maintenance of registers, banks and databases, maintenance of which is entrusted to the STS by the law;
20) receive from notaries upon written request information on the accession of individual of an heir rights with mandatory indication of complete data on such individual and data on property received under the inheritance right;
21) collect from banks, other financial institutions, non-bank providers of payment services, issuers of electronic money, body providing treasury service of budget funds, a fine for their late execution of court decisions, decisions of the head of collection body (deputy or authorized person) in cases, provided by the Tax Code of Ukraine and payment instructions of taxpayers on the payment of taxes, levies, payments;
{Sub-paragraph 21 of Paragraph 6 in the wording of Resolution of the CM № 888 as of 22.08.2023}
22) commit acts aimed at ensuring performance of functions provided for by legislation;
23) carry out daily processing of data and information of the electronic cabinet, necessary for performance of functions assigned to the STS in the administration of tax legislation, legislation on the administration of single contribution and legislation on other issues, control over compliance with which is entrusted to the STS, which includes, in particular, acceptance, processing and analysis of documents and data of taxpayers (single contribution payers), execution of powers provided by the law, which can be implemented in the electronic form using electronic communication means;
24) attract international technical assistance according to the international treaties of Ukraine in the established procedure;
25) involve scientists and specialists, employees of central and local executive bodies, as well as enterprises, institutions and organizations (in agreement with their managers) in the performance of certain works, participation in study of certain issues in the established order;
26) convene meetings, form commissions and working groups, hold scientific conferences, seminars on issues within the STS’s competence;
27) use relevant information databases of state bodies, state government communication system and other technical means;
28) apply to the court in cases provided for by the law, including regarding establishment of a temporary restriction on a right to leave Ukraine for heads of legal entities or permanent representative offices of non-resident debtors in case of non-fulfillment of tax obligation to pay monetary obligations, which resulted in such legal entity or permanent representative of non-resident incurring tax debt;
{Sub-paragraph 28 of Paragraph 6 with changes introduced according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
29) use communication means belonging to taxpayers in official matters, with their permission or with permission of such taxpayers’ officials;
{Sub-paragraph 29 was added to Paragraph 6 according to Resolution of the CM № 643 as of 27.07.2020}
30) involve, if necessary, specialists, experts and translators, use photography and video recording during the execution of powers specified by the Tax Code of Ukraine by the tax administrator;
{Sub-paragraph 30 was added to Paragraph 6 according to Resolution of the CM № 643 as of 27.07.2020}
31) receive free of charge for maintenance of the Unified register of tax invoices, Unified register of excise invoices, formation of the information fund of the State register of individuals - taxpayers from taxpayers, as well as the National Bank and its institutions the necessary information on the amounts of income paid to individuals and taxes, levies and payments withheld from them; from bodies authorized to carry out state registration of entities, to issue licenses for conducting types of economic activity that are subject to licensing according to the law - on the state registration and issuance of licenses to entities of economic activity; from bodies that carry out registration of individuals - about citizens who have come to live in the corresponding settlement or left it; from the state registration bodies acts of civil status - about individuals who have died; and also receive free of charge information necessary to ensure registration and accounting of taxpayers, objects of taxation and objects related to taxation;
{Sub-paragraph 31 was added to Paragraph 6 according to Resolution of the CM № 643 as of 27.07.2020}
32) receive free of charge from statistical authorities data necessary for use during analysis of financial and economic activity of enterprises, institutions, organizations of all ownership forms;
{Sub-paragraph 32 was added to Paragraph 6 according to Resolution of the CM № 643 as of 27.07.2020}
33) provide, according to the law, information from the State register of individuals - taxpayers and Register of insurers to state authorities, Pension fund of Ukraine and mandatory state social insurance funds;
{Sub-paragraph 33 was added to Paragraph 6 according to Resolution of the CM № 643 as of 27.07.2020}
34) receive free of charge from bodies that ensure maintenance of relevant state registers (cadastres), information necessary for exercising powers of the controlling bodies to ensure repayment of the taxpayer's tax debt, according to procedure established by the law;
{Sub-paragraph 34 was added to Paragraph 6 according to Resolution of the CM № 643 as of 27.07.2020}
35) make a decision on changing the main and non-main registration place of large taxpayers, removing them from Register and transferring them to territorial body of the STS, which provides tax support for large taxpayers (its structural units) and other territorial bodies of the STS;
{Sub-paragraph 35 was added to Paragraph 6 according to Resolution of the CM № 643 as of 27.07.2020}
36) during the audit and consideration of audit results receive written explanations from officials (service employees) on issues related to the audit subject and their documentary confirmation, in particular, regarding the conduction of business activities by individual without state registration;
{Sub-paragraph 36 was added to Paragraph 6 according to Resolution of the CM № 643 as of 27.07.2020}
37) receive explanations from employers and/or their employees, and/or individuals whose labor is used without documentation, during audits of the employer's compliance with legislation regarding the conclusion of employment contract, registration of labor relations with employees (hired persons), compliance by the tax agent with tax legislation regarding taxation of wages paid (charged) to employees (in particular, without documentation), passive income, additional benefits, other payments and compensations subject to taxation, in particular due to the taxpayer’s failure to conclude employment contracts with employees according to the law;
{Sub-paragraph 37 was added to Paragraph 6 according to Resolution of the CM № 643 as of 27.07.2020}
37-1) openly use technical devices and technical means that have functions of photo and film shooting, video recording, means of photo and film shooting, video recording; openly carry out sound recording, photo, video recording (video recording), accumulate and use such multimedia information (photo, video, sound recording) during audits;
{Sub-paragraph 37-1 was added to Paragraph 6 according to Resolution of the CM № 598 as of 13.06.2023}
38) exercise other rights provided by the law.
{Sub-paragraph 38 was added to Paragraph 6 according to Resolution of the CM № 643 as of 27.07.2020}
Officials of the STS use rights provided by the law.
7. STS exercises its powers directly and through its territorial bodies established according to the established procedure. STS and its territorial bodies are controlling bodies (tax bodies, enforcement bodies).
{Clause 2 of Paragraph 7 is excluded on the basis of Resolution of the CM № 846 as of 25.09.2019}
{Paragraph 7 with changes on the basis of Resolution of the CM № 643 as of 27.07.2020}
8. STS, while performing its tasks, interacts in the established manner with other state bodies, subsidiary bodies and services established by the President of Ukraine, temporary consultative, advisory and other subsidiary bodies, formed by the Cabinet of Ministers of Ukraine, local self-government bodies, citizens' associations, public unions, trade unions and employers' organizations, relevant bodies of foreign states and international organizations, as well as enterprises, institutions, organizations.
9. STS, within the limits of powers provided for by the law, on the basis of and in compliance with the Constitution and laws of Ukraine, acts of the President of Ukraine and resolutions of the Verkhovna Rada of Ukraine, adopted according to the Constitution and laws of Ukraine, acts of the Cabinet of Ministers of Ukraine, orders of the Ministry of Finance, issues orders of organizational and administrative nature, organizes and monitors their implementation.
Orders of the STS may be canceled by the Cabinet of Ministers of Ukraine in a whole or in a separate part.
10. STS is headed by the Chairman, who is appointed and dismissed by the Cabinet of Ministers of Ukraine according to legislation on the civil service.
{Paragraph 10 in the editorial Resolution of the CM № 643 as of 27.07.2020}
11. Head of the STS:
1) heads the STS, exercises control over its activities, represents the STS in relations with other bodies, enterprises, institutions, organizations in Ukraine and abroad;
2) within the scope of competence, organizes and monitors implementation in the STS’s apparatus and its territorial bodies of the Constitution and laws of Ukraine, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine, orders of the Ministry of Finance and other ministries on matters falling within the STS’s competence;
3) submits to the Minister of Finance suggestions for ensuring formation of the state policy in relevant areas, draft laws developed by the STS, draft acts of the President of Ukraine and the Cabinet of Ministers of Ukraine and also submits to the Minister of Finance for approval position on the draft normative legal acts, developers of which are other central bodies of executive power;
4) submits to the Minister of Finance draft regulatory legal acts of the Ministry of Finance on matters falling within the STS’s competence;
5) submits working plans of the STS to the Minister of Finance for approval;
6) ensures that the STS executes orders of the Ministry of Finance and instructions of the Minister of Finance on matters falling under the STS’s competence;
7) ensures interaction of the STS with structural subdivisions of the Ministry of Finance, designated by the Minister of Finance as responsible for interaction with the STS;
8) approves, in agreement with the Minister of Finance, structure of the STS’s apparatus;
8-1) approves, in agreement with the Minister of Finance, structure of territorial bodies of the State Tax Service and their regulations;
{Sub-paragraph 8-1 was added to Paragraph 11 according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
8-2) approves the staff list and estimates of territorial bodies of the State Tax Service;
{Sub-paragraph 8-2 was added to Paragraph 11 according to Resolution of the Cabinet of Ministers № 598 as of 13.06.2023}
9) ensures compliance with procedure for information exchange between the Ministry of Finance and the STS established by the Minister of Finance and the timeliness of its submission;
10) reports to the Minister of Finance on execution of the STS’s working plans and tasks assigned to the STS, on the elimination of violations and deficiencies discovered during inspections of the STS’s activities and its territorial bodies, as well as on the prosecution of officials guilty of committed violations;
11) distributes duties among his / her deputies;
12) approves regulations on independent structural divisions of apparatus of the State Tax Service, appoints and dismisses, including assigns performance of obligations for vacant positions, in agreement with the Minister of Finance, heads of independent structural divisions and their deputies;
{Sub-paragraph 12 of Paragraph 11 with changes introduced according to Resolution of the CM № 643 as of 27.07.2020; in version of Resolution of the CM № 598 as of 13.06.2023}
13) appoints and dismisses civil servants of the STS’s apparatus according to procedure provided for by legislation on the civil service (unless otherwise provided by the law);
13-1) concludes and terminates civil service contracts with civil servants of the STS’s apparatus in manner prescribed by the Cabinet of Ministers of Ukraine;
{Sub-paragraph 13-1 was added to Paragraph 11 according to Resolution of the CM № 643 as of 27.07.2020}
14) hires and dismisses STS’s employees according to procedure provided for by the labor legislation;
15) takes measures to form, liquidate and reorganize territorial bodies of the State Tax Service according to procedure established by the law;
{Sub-paragraph 15 of Paragraph 11 as amended by Resolution of the CM № 598 as of 13.06.2023}
16) appoints and dismisses, in agreement with the Minister of Finance, heads and deputy heads of territorial bodies of the State Tax Service, including in case of assuming duties for vacant positions;
{Sub-paragraph 16 of Paragraph 11 with changes introduced according to Resolution of the Cabinet of Ministers № 643 as of 27.07.2020; in version of Resolution of the CM № 598 as of 13.06.2023}
17) forms, liquidates, reorganizes enterprises, institutions, organizations, approves their regulations (statutes), appoints and dismisses their heads according to the established procedure, performs other functions in management of the state-owned objects within the limits of powers provided by the law, belonging to sphere of the STS’s management;
18) cancels in a whole or in a part acts of territorial bodies of the STS;
19) ensures cyber protection and protection of information in the STS, ensures implementation of the state policy regarding state secrets, control over its preservation in the STS;
20) ensures organization of training and advanced training of civil servants and employees of the STS, evaluation of results of their official activities within the limits of powers defined by legislation on the civil service;
21) resolves in the established manner issue of encouraging and bringing to disciplinary responsibility civil servants and employees of the STS’s apparatus, heads and deputy heads of its territorial bodies, assigns them special titles and ranks of civil servants (unless otherwise is provided by the law);
22) makes, according to the established procedure, submissions regarding the presentation of civil servants and employees of the STS’s apparatus, its territorial bodies for the state awards;
23) involves civil servants and employees of territorial bodies of the STS and by agreement with heads - civil servants and employees of ministries, other central executive bodies, local executive bodies, authorities of the Autonomous Republic of Crimea, local self-government bodies, enterprises, institutions, organizations to consideration of issues belonging to the STS’s competence;
24) signs international treaties of Ukraine within the granted powers;
25) forms commissions, working and expert groups;
26) convenes and conducts meetings on issues within Chairman’s competence;
27) signs orders of the STS;
28) gives, within the limits of authority, mandates that must be carried out by civil servants and employees of the STS’s apparatus and its territorial bodies;
29) makes, in the established manner, decision on the distribution of budget funds, administrator of which is the STS;
30) authorizes officials (servant employees) of the STS’s apparatus to perform certain functions provided for by the Tax Code of Ukraine, legislation on payment of single contribution, current international treaties of Ukraine, other legislation, control over compliance with which is entrusted to the STS, the Law of Ukraine "On civil service" and other laws, in particular on:
signing requests, letters, reply letters, individual tax consultations within the scope of competence; making decisions on extending consideration term of applications for receiving individual tax consultations, complaints, decisions based on the consideration results of complaints, decisions on entry/refusal to enter information on individual tax consultations in the Unified register of individual tax consultations; signing licenses (duplicate licenses) and their annexes (duplicate annexes) for production, wholesale of excisable goods, adoption of other decisions and signing other documents within the scope of powers defined by the Tax Code of Ukraine, laws of Ukraine, regulations, provisions and instructions approved by resolutions of the Cabinet of Ministers of Ukraine, orders of the Ministry of Finance and the STS;
{Clause 2 of Sub-paragraph 30 of Paragraph 11 as amended according to Resolution of the Cabinet of Ministers № 137 as of 24.02.2021}
execution of separate powers defined by the Law of Ukraine "On civil service" according to procedure established by the Cabinet of Ministers of Ukraine;
signing documents on financial issues;
conclusion of contracts and public procurement;
performance of functions for provision of qualified electronic trust services;
signing other documents of the STS’s activities within the limits defined by the law;
{Sub-paragraph 30 of Paragraph 11 was added with a new Clause according to Resolution of the CM № 598 as of 13.06.2023}
signing other documents on activities of the State Tax Service within limits defined by the law;
{Sub-paragraph 30 of Paragraph 11 in the editorial of Resolution of the CM № 643 as of 27.07.2020}
31) authorizes officials (service employees) of territorial bodies of the STS to perform certain functions provided for by the Tax Code of Ukraine, legislation on payment of single contribution, other legislation, control over compliance with which is entrusted to the STS, legislation on the civil service and other laws, in particular on:
signing within the competence of inquiries, letters, reply letters, individual tax consultations, notifications, income accounting books, income and expense accounting books kept by individuals - entrepreneurs, certificates, tax requires, collection orders, conclusions, electronic conclusions/electronic messages, registration certificates on the registration of registrars of settlement operations, registers, extracts from registers, applications to registration authorities and the state executive service, referrals for audits, licenses (duplicate licenses) and their annexes (duplicate annexes) for the retail trade of excisable goods, fuel storage, acts, reports, contracts-assignments, acceptance of tax notifications-decisions, recording, repayment and protesting of tax bills, adoption of other decisions and signing of other documents within the scope of authority, determined by the Tax Code of Ukraine, laws of Ukraine, orders, provisions and instructions, approved by resolutions of the Cabinet of Ministers of Ukraine, orders of the Ministry of Finance and the STS;
{Clause 2 of Sub-paragraph 31 of Paragraph 11 as amended according to Resolutions of the Cabinet of Ministers № 137 as of 24.02.2021, № 888 as of 22.08.2023}
conduction of personnel selection, planning and organization of measures to increase professional competence level of civil servants, documentation of entry to civil service, its completion and termination, performance of employer functions in relation to employees who are not civil servants, performance of other functions provided for by legislation on the civil service;
{Clause 3 of Sub-paragraph 31 Paragraph 11 in the editorial of Resolution of the CM № 1207 as of 09.12.2020}
conclusion of contracts and public procurement;
performance of functions for provision of the qualified electronic trust services;
{Subparagraph 31 of Paragraph 11 was added with a new paragraph according to Resolution of the CM № 598 as of 13.06.2023}
signing other documents on the activities of territorial bodies of the STS within the limits defined by legislation;
{Sub-paragraph 31 Paragraph 11 in the editorial of Resolution of the CM № 643 as of 27.07.2020}
32) organizes internal control and internal audit and ensures their implementation in the STS’s apparatus, its territorial bodies, enterprises, institutions, organizations belonging to sphere of the STS’s management;
33) exercises other powers defined by the law.
12. Head of the STS has deputies, in particular one of the first, who are appointed and dismissed by the Cabinet of Ministers of Ukraine according to legislation.
Deputies of the Head ensure execution of powers according to the division of duties approved by the Head .
13. Board may be formed for the agreed resolution of issues within the STS’s competence, discussion of the most important areas of its activity in the STS.
Decisions of the board can be implemented by issuing a corresponding order of the STS.
Permanent or temporary consultative, advisory and other subordinate bodies may be formed in the STS to consider scientific recommendations and conduct professional consultations on the main issues of activity.
Decision on the formation or liquidation of the board, other permanent or temporary consultative, advisory and other subordinate bodies is taken by the Head of the STS, who approves quantitative and personal composition of such bodies, as well as their regulations.
14. The Cabinet of Ministers of Ukraine approves the maximum number of civil servants and employees of the STS.
Structure of the STS’s apparatus is approved by its Head in agreement with the Minister of Finance.
Head of the STS approves the staff list, estimate of the STS’s apparatus in agreement with the Ministry of Finance.
15. STS is a legal entity under the public law, has a seal with the image of the State Coat of Arms of Ukraine and own name, forms, accounts in the Treasury and banks.
