IMPORTANT TO KNOW: working schedule of the Tax service regarding acceptance of the tax reporting; procedure for sending and accepting electronic documents

Working schedule of the Taxpayer Service Centers (TSC)

Receipt time of subjects of the appeals is general (the only) for all assistance help and services, provided at the taxpayer service center (hereinafter referred to as the TSC) created at the main directorates of the STS in regions and Kyiv city and state tax inspections (Paragraph 3 of Part 2 Article 6 of the Law of Ukraine as of 06.09.2012 № 5203-VI “On administrative services” with changes and amendments (hereinafter – the Law № 5203), Section 1 of Model clause of the taxpayer service center and Section 4 of Model regulations of the taxpayer service center (hereinafter – the Regulation), approved by the Order of the State Fiscal Service of Ukraine as of 16.11.2018 № 739 “On approval of documents regulating activity of the taxpayer service centers”).

Taking into account regional characteristics, the head of main directorate can establish different working schedule of the TSC, specifically there is possibility of set time for reception of visitors during working days from 08 hours 00 minutes (8 AM) to 17 hours 00 minutes (5 PM) with or without a break (Third paragraph of Section 4 of the Regulation).

Amount of hours for reception of visitors at the TSC according to the established working schedule should be at least 40 hours per week (Fourth paragraph of Section 4 of the Regulation).

Working schedule of the TSC lasts until 8hours 00 minutes (8 PM) (Fifth paragraph of Section 4 of the Regulation) on the last day of the deadline for submission of reporting specified in Paragraph 49.18 Article 49 of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter referred to as the TCU) (subject to the requirements of Paragraph 49.20 Article 49 of the TCU).

A day before holidays and non-working days, the duration of work is reduced by one hour (Sixth paragraph of Section 4 of the Regulation).

Working schedule of the Electronic cabinet

Electronic cabinet works constantly (24 hours on the date of each calendar day), except for the time required for its maintenance. It is prohibited to carry out maintenance of the Electronic cabinet on the day that falls within the deadline for submitting tax declarations and from 8 AM to 8 PM of any other calendar day. Maintenance of the electronic cabinet is carried out in the order determined by the methodology of the electronic cabinet (Paragraph 42 Note 1.6 of Article 42 and Note 1 of the TCU).

Sending of electronic documents by the taxpayer and its acceptance by the controlling body

Submission of electronic documents is carried out by the taxpayers in accordance with rules of the TCU and procedure for the exchange of electronic documents with the controlling bodies, approved by the Order of the Ministry of Finance of Ukraine as of 06.06.2017 № 557 with changes and amendments (hereinafter – the Procedure) on the basis of the agreement on the recognition of electronic documents (hereinafter – the Agreement) which determines the relationship between the subjects of electronic workflow.

Taxpayer creates electronic documents within the time limits and in accordance with the procedure established by legislation for the relevant electronic and paper documents, indicating all required details and using the qualified electronic signature tool (hereinafter – QES) or the qualified electronic seal under this Procedure and the Agreement (except for individuals who are not self-employed) (Paragraph 3 Section II of the Procedure).

After the imposition of the QES, author encrypts the electronic document, complying with the cryptographic message formats, approved in accordance with the procedure established by legislation, and sends it in the format (standard) by means of telecommunication to the addressee within the operating day (Paragraph 3 Section II of the Procedure).

Electronic document is automatically verified after its acceptance (Paragraph. 8 Section II of the Procedure) on the day of acceptance or not later than the next working day, if the electronic document is accepted after the end of the operational day or 1 hour before its expiration (Paragraph 9, Section II of the Procedure).

As a result of automated verification, the first receipt is sent to the taxpayer within two hours from acceptance of the electronic document by the controlling body, otherwise – within the first two hours of the next operating day (First paragraph of Paragraph 11 Section II of the Procedure).

If author did not receive the first receipt within the prescribed period (First paragraph of Paragraph 11 Section II of the Procedure) after sending the electronic document – such electronic document is considered as not received by the addressee (Third paragraph 3 of Paragraph 11 Section II of the Procedure).

Not later than the next working day from moment of the first receipt, unless otherwise stipulated by regulations and the Procedure, the second receipt is formed which is a confirmation of acceptance (registration) or notification of the non-acceptance in the controlling body of an electronic document (First paragraph of Paragraph 12 Section II of the Procedure).

In case of the second receipt for the electronic document acceptance, the date and time specified in the first receipt (Paragraph 14 Section II of the Procedure) is considered by the controlling body as the date and time of acceptance (registration) of the electronic document.

If the taxpayer sent to the controlling bodies several copies of one electronic document (in case of correction, non-receipt of the first receipt, etc.), the original is an electronic document sent to the controlling bodies last before the expiration of the deadline set by the legislation for submission of such document, provided that it was correctly formulated and accepted (registered) about which the taxpayer received the second acceptance receipt (Paragraph 15 Section II of the Procedure).