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Tasks and functions

Main tasks and functions of the Tax Administration Department:

1. Department performs the following main tasks:

1.1. implementation of the state tax policy in terms of administration of taxes, levies and payments of:

personal income tax;

individuals’ value added tax;

individuals’ single tax;

environmental tax;

property tax (real estate other than land tax; transport tax; land tax);

fee for parking spaces for vehicles;

tourist tax;

military levy;

rent for transportation of oil and oil products by main oil pipelines and oil product pipelines, transit transportation by ammonia pipelines through the territory of Ukraine;

rent for subsoil use;

rent for special use of water;

rent for special use of forest resources;

rent for the use of radio frequency resources of Ukraine;

levy for socio-economic risk compensation for population living in a territory of the observation zone;

control, within the limits of powers, over the receipt of taxes, levies and other payments to budgets and state trust funds;

1.2. implementation of state policy on the administration of single contribution to obligatory state social insurance (hereinafter – single contribution);

1.3. organization and control over observance of requirements of tax legislation, legislation on the administration of single contribution and legislation on other issues, control over observance of which is entrusted to the STS;

1.4. organization and control over legality of budgetary VAT reimbursement by individuals;

1.5. methodological support for administration of taxes and levies;

1.6. monitoring of financial and economic taxpayers’ operations for presence of tax risks;

1.7. maintenance of Register of large taxpayers;

1.8. implementation of certain stages of budget process on revenues defined by the Budget Code of Ukraine (within the STS’s competence);

1.9. preparation of suggestions for improvement of legislative acts, acts of the President of Ukraine, Cabinet of Ministers of Ukraine and development of draft laws of Ukraine, 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 on issues related to the STS’s activities, as well as submission to the Minister of Finance for approval of positions on draft regulations developed by other central executive bodies regarding:

personal income tax, single contribution, military levy;

environmental tax, rent for transportation of oil and oil products by main oil pipelines and oil product pipelines, transit transportation by ammonia pipelines through the territory of Ukraine, rent for subsoil use, rent for the use of radio frequency resources of Ukraine, rent for special use of water, rent for special use of forest resources;

local taxes and levies;

 

2. Department performs the following main functions:

2.1. organization and control over the timeliness of tax reporting, accrual and payment of taxes, levies, payments.

2.2. organization and control over legality of budgetary reimbursement of value added tax (VAT).

2.3. organization of internal audits.

2.4. execution of proceedings on administrative offenses in cases provided by law.

2.5. application of penalties (financial sanctions) for late submission of reports established by law, compliance with which is entrusted to the STS and audit results of taxpayers, penalties (financial sanctions) to payers of single contribution for violation of the corresponding legislation.

2.6. organization and control over compliance with current legislation in the application of simplified taxation system, accounting and reporting.

2.7. organization and control over compliance with current legislation in terms of timeliness and completeness of payment of the personal income tax and military levy to the budget.

2.8. organization and control over the timeliness, reliability, completeness of accrual and payment of single contribution.

2.9. tax control over controlled foreign companies.

2.10. organization of work on accounting for taxes, levies, charges, single contribution and monitoring of accounting and reporting indicators.

2.11. organization and maintenance of mechanism for payment of monetary obligations and / or tax debt from taxes, levies, other payments and single contribution using a single account.

2.12. organization of information interaction of the State Tax Service, the State Treasury Service of Ukraine and local financial authorities.

2.13. effectiveness analysis of the STS’s territorial bodies in working off the taxpayers.

2.14. analysis of financial and tax reporting of taxpayers.

2.15. maintenance of Register of large taxpayers.

2.16. systematization and monitoring of tax consequences of economic activity of cluster members groups.

2.17. monitoring of financial and economic operations of taxpayers for the presence of tax risks.

2.18. preparation of suggestions for improving legislative acts, acts of the President of Ukraine, Cabinet of Ministers of Ukraine and development of draft laws of Ukraine, acts of the President of Ukraine, the Cabinet of Ministers of Ukraine, which belong to the STS’s competence.

2.19. preparation of suggestions for improving normative legal acts of ministries, development of draft orders of the Ministry of Finance to approve procedures, instructions, regulations, forms of payment, reports, declarations, other documents on matters within the STS’s competence.

2.20. provision of consultations regarding tax legislation, legislation on the payment of single contribution and other legislation, compliance with which is entrusted to the STS.

2.21. consideration of inquiries and appeals of people’s deputies of Ukraine.

2.22. review of decisions of the STS’s territorial bodies during procedure of administrative appeal.

2.23. organization and control over provision of administrative services.

2.24. formation and maintenance of Register of recipients of budgetary subsidies.

2.25. organization of functioning of the electronic administration system of the value added tax (SEA VAT).

2.26. methodological support for administration of taxes and levies.

2.27. application of the one-time (special) voluntary declaration.