Tasks and functions

Main tasks and functions of the Legal Entities Taxation Department:

1. organization and control over the timely submission of tax reporting, accrual and payment of taxes, levies and payments of the:

1.1. value added tax by legal entities;

1.2. income tax;

1.3. net profit parts (income) by the state and communal unitary enterprises and their associations, as well as business companies that have state and/or communal property in the authorized capital;

1.4. dividends to the state share of business companies, in the authorized capital of which they have the state corporate rights, as well as business companies that have 50 and more percent of shares (parts, units) in the authorized capital, share of the state in which is 100 percent;

1.5. single tax by legal entities;

1.6. environmental tax;

1.7. property tax (real estate tax other than land plot; transport tax; land payment);

1.8. parking levy;

1.9. tourist tax;

1.10. rent for transportation of oil and petroleum products with main oil pipelines, transit transportation of ammonia through pipelines across the territory of Ukraine;

1.11. rent for the subsoil use;

1.12. rent for the special water use;

1.13. rent for the special use of forest resources;

1.14. rent for the use of radio frequency resource of Ukraine;

1.15. levy for the socio-economic compensation for risk of population living in the observation area;

1.16. levy for the special use of aquatic bioresources;

1.17. execution within the Department’s competence to control budgets and state trust funds of taxes, levies and other payments;

2. organization of the in-place audits (within the Department’s competence);

3. application of penalties (financial sanctions) for late submission of reporting established by the law, control over compliance of which is entrusted to the STS and based on the audit results of taxpayers;

4. organization and control over compliance with current legislation regarding usage of the simplified taxation system, accounting and reporting;

5. organization and control over compliance with current legislation regarding the timeliness and completeness of accrual and payment of the VAT by non-residents;

6. organization and control over compliance with legislation in the administration of residents of Diia City - taxpayers on special conditions;

7. analysis of taxpayers’ financial and tax reporting;

8. organization and control over the validity of budgetary compensation of the value added tax by legal entities;

9. methodological support of the administration of payments assigned to the Department;

10. preparation of suggestions for improvement of legislative acts, acts of the President of Ukraine, Cabinet of Ministers of Ukraine and development of the draft laws of Ukraine, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine, normative legal acts of the central executive bodies, orders of the Ministry of Finance on issues related to the sphere of activity of the STS, as well as submission to the Minister of Finance of Ukraine for approval of positions on the projections of normative legal acts, whose developers are other central executive bodies regarding the:

environmental tax, rent for transportation of oil and petroleum products with main oil pipelines and petroleum products, transit transportation of ammonia pipelines across the territory of Ukraine, rent for the subsoil use, rent for the use of radio frequency resource of Ukraine, rent for the special water use, rent for the special use of forest resources;

local taxes and levies;

11. provision of consultations on tax legislation, control of which is entrusted to the STS’s bodies;

12. ensuring consideration of requests and appeals of the People's deputies of Ukraine.