There is an updated Procedure for accounting for taxpayers and fees

The order of the Ministry of Finance № 323 "On approval of Amendments to the Procedure for accounting of taxpayers and fees" came into force.

This order establishes the procedure for registration in the supervisory authorities of foreign companies, organizations that open an account in a bank or other financial institution of Ukraine, and improves some procedures for registration of taxpayers in the supervisory authorities.

The document provides the following changes:

1) the procedure for registration with the controlling bodies of foreign companies, organizations that open an account in a bank or other financial institution of Ukraine shall be established. In particular, it is noted that the registration of such foreign companies, organizations is carried out on the basis of an application for f. № 1-OPP and documents submitted to the supervisory authority at the location of the bank where the account is opened;

2) the accounting procedures in the controlling bodies of individuals who carry out independent professional activity are being improved:

- the order of registration in controlling bodies as physical persons carrying out independent professional activity, architects, engineers of technical supervision, design engineers, experts who have the qualification certificate giving the right to carry out certain types of works (services) connected with creation is defined objects of architecture, and carry out works independently (individually, independently);

- it is established that the sign of independent professional activity can be established by the controlling body on the basis of information (data) of the relevant authorized body or register, which provides registration of independent professional activity, if the relevant register contains data that professional activity is carried out independently (individually);

- stipulates that natural persons engaged in independent professional activity and registered as internally displaced persons may submit an application for registration / change of place of registration to the supervisory authority at the place of registration of the actual place of residence of such internally displaced person according to the certificate of registration to the registration of an internally displaced person, a copy of which is submitted to the controlling body;

3) some procedures for deregistration of self-employed persons and foreign companies as taxpayers in the controlling bodies are specified, in particular:

- it is noted that in case of change of residence of a natural person, the procedures and actions specified in subparagraph 11.18 of Section XI of the Procedure are carried out in the controlling body where the taxpayer was registered at the main place of registration at the time of receipt of information on state registration. persons;

- it is established that if after the state registration of termination of entrepreneurial activity a natural person is re-registered as an entrepreneur or a person engaged in independent professional activity, at a new place of residence (location) serviced by another controlling body, the procedures specified in subparagraph 11.18 of Section XI are completed in the controlling body at the new place of residence (location);

- it is determined that foreign companies, organizations, diplomatic missions that have been registered with the supervisory authorities in connection with their acquisition of property rights to real estate or land in Ukraine or opening an account in a bank or other financial institution are deregistered by the supervisors authorities after the alienation of real estate and / or closing of all accounts in banks and other financial institutions, provided that there are no other objects of taxation and objects related to taxation on the territory of Ukraine, and fulfillment of the taxpayer's obligations specified in Article 16 Tax Code.

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