Order of the Ministry of Finance of Ukraine dated 08.12.2020 № 746 “On changes to the form of supervisory authority’s request for a cross-check” comes into force on 22.02.2021.
Order provides for bringing the request form to requirements of the fourth paragraph of Paragraph 73.5 Article 73, paragraphs one and two of Sub-paragraph “a” of subparagraph 220.127.116.11 of Sub-paragraph 39.5.2 Paragraph 39.5 Article 39 of the Tax Code of Ukraine Code (hereinafter – the Code) regarding the receipt by the supervisory authority during a cross-check in order prescribed by Paragraph 73.5 Article 73 of the Code, information (documents) that (which) is necessary to determine compliance with conditions of the controlled operation under the principle of “outstretched arm” in a supply / purchase chain of goods (works, services, other objects of civil rights) is subject of controlled operations), from taxpayers who are parties to the controlled operation that is undergoing audit, involved in the specified chain, or taxpayers and / or other subjects of information relations who have information necessary to determine such compliance with conditions of controlled operation.
Making changes to the form of supervisory authority’s request for a cross-check, requirements of the Law of Ukraine as of 05.10.2017 № 2155-VIII “On electronic trust services”, the Law of Ukraine as of 22.05.2003 № 851-IV “On electronic documents and electronic document management”, Standard instruction for documenting management information in electronic form and organization of work with electronic documents in paperwork, electronic interdepartmental exchange, approved by the Cabinet of Ministers of Ukraine on 17.01.2018 № 55 “Some issues of documenting management activities” (with amendments) were taken into account and compiled with.
In addition, the form of supervisory authority’s request for a cross-check includes clarifying information on the business entity’s requisites in terms of specifying the series of passports of individuals, if any.
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