The STS received new powers

On July 29, 2020, the amendments made by the Resolution of the Cabinet of Ministers of Ukraine № 643 "On Amendments to the Regulations on the State Tax Service of Ukraine" came into force, which corrected the provisions of the Resolution of the Cabinet of Ministers № 227.

The resolution provides the expansion of the rights of the tax service to perform its official duties. Yes, from now on the Tax service has the right to:

- analyze the financial condition of the taxpayer who has a tax debt, and the state of security of such debt as collateral;

- use in business matters the means of communication belonging to the payers (with their permission);

- to involve, if necessary, specialists, experts and translators, to use photography and video recording during the exercise of the tax manager's powers defined by the TCU;

- receive free of charge for maintaining ERPN, ERAN, formation of the information fund of the State Register of Individuals - Taxpayers from taxpayers, as well as the National Bank and its institutions the necessary information on the amount of income paid to individuals and withheld taxes, fees, payments; from the bodies authorized to carry out the state registration of subjects, to issue licenses for carrying out of the types of economic activity which are subject to licensing according to the law, - about the state registration and issue of licenses to subjects of economic activity; from the bodies carrying out the registration of natural persons - about citizens who arrived for residence in the respective settlement or left it; from the bodies of state registration of acts of civil status - on individuals who have died; and receive free of charge the information necessary to ensure the registration and accounting of taxpayers, objects of taxation and objects related to taxation;

- to receive free of charge from the statistical bodies the data necessary for use during the analysis of financial and economic activity of enterprises, institutions, organizations of all forms of ownership;

- provide, in accordance with the law, information from the State Register of Individuals - Taxpayers and the Register of Insurers to public authorities, the Pension Fund and the funds of compulsory state social insurance;

- to receive free of charge from the bodies that ensure the maintenance of the relevant state registers (cadastres), the information necessary for the exercise of powers by the supervisory authorities to ensure the repayment of the taxpayer's tax debt, in the manner prescribed by law;

- make decisions on changing the main and non-main place of registration of large taxpayers, deregistering them and transferring them to the territorial body of the State Tax Service, which provides tax support to large taxpayers (its structural subdivisions), and other territorial bodies of the State Tax Service;

- during the inspection and review of the results of the inspection to receive written explanations from officials (officials) on issues related to the subject of the inspection, and their documentary confirmation, in particular regarding the conduct of business activities without state registration;

- receive explanations from employers and / or their employees, and / or persons whose work is used without documentation, during inspections of the employer's compliance with the legislation on concluding an employment contract, registration of employment relations with employees (employees), compliance with the tax agent legislation on taxation of paid (accrued) salaries to employees (including without documentation), passive income, additional benefits, other payments and compensations subject to taxation, in particular due to non-conclusion by the taxpayer of employment contracts with employees in accordance with the law.

In addition, the State Tax Service is obliged:

- to inform local governments about the state of settlements with local budgets;

- to control the timeliness, reliability, completeness of accrual and payment of part of the net profit (income) to the budget by state and municipal unitary enterprises and their associations, as well as companies whose authorized capital is state and / or communal property, as well as recovery of arrears from these payments to the budget in the manner prescribed by the Tax Code;

- to control the timeliness, reliability, completeness of accrual and payment to the budget of dividends on state shares by companies whose authorized capital includes corporate rights of the state, as well as companies, 50 percent or more of shares (shares, units) of which are in the authorized capital companies in which the state's share is 100 percent.

Note that the resolution came into force on July 29, 2020, except for some changes that will take effect on January 1, 2021.

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