State Tax Service of Ukraine informs that Order of the Ministry of Finance of Ukraine № 618 as of 03.12.2024 “On amendments to certain regulatory and legal acts of the Ministry of Finance of Ukraine on accounting of taxpayers’ accounts/electronic wallets in regulatory bodies”, registered in the Ministry of Justice of Ukraine on 18.12.2024 under № 1945/43290, which will enter into force from the its official publication date, amends Procedure for submitting notifications on opening/closing taxpayers’ accounts/electronic wallets in banks, other financial institutions, non-bank payment service providers/electronic money issuers to controlling authorities.
According to these amendments and according to Paragraphs 69.2, 69.21, 69.3 Article 69 of the Tax Code of Ukraine, procedures for exchanging information between the State Tax Service and Central Securities Depository, depository institutions regarding their sending to the State Tax Service notifications about the opening/closing of accounts of owners of company shares in the accounting system of company shares, conditional storage (escrow) accounts of company shares and registration of such accounts in the controlling authorities have been regulated.
In this regard, new version of Notification on the opening/closing of taxpayer accounts in securities / accounts of company participants in the accounting system for company shares / escrow accounts for company shares (Form № P5, electronic Message File P) has been approved.
Software developers are provided with updated electronic document forms for each type of message file to finalize the software, which exchanges information on the opening/closing of taxpayer accounts/electronic wallets in the electronic form between the controlling authorities and banks, other financial institutions, non-bank payment service providers/electronic money issuers, which are posted at the following link: https://tax.gov.ua/elektronna-zvitnist/programniy-modul/formi-elektronnih-povidomlen/.