Changes have been made to the Procedure for accounting of taxpayers and fees

On the official website of the State Fiscal Service of Ukraine, changes to the Procedure for accounting of taxpayers and fees have appeared

From August 24, 2018, changes to the Procedure for accounting of taxpayers and fees, approved by order of the Ministry of Finance of Ukraine dated June 27, 2018 No. 589, will enter into force.

In particular, the procedure for accounting in the control bodies of the representative offices of donor institutions in Ukraine has been defined, after the Ministry of Economic Development has registered them in Ukraine.

Registration is carried out by the controlling body at the address of the representative office of the donor institution in Ukraine with the assignment of a tax number.

The basis for taking such representation into account is:

a copy of the certificate of registration of the representative office of the donor institution in Ukraine, received from the Ministry of Economic Development in accordance with the resolution of the Cabinet of Ministers of Ukraine dated February 15, 2002 No. 153;

or a letter of application stating the address of the representative office in Ukraine and a copy of the certificate of registration of the representative office of the donor institution in Ukraine, submitted by the representative office.

No later than the next working day after the registration of the representative office of the donor institution in Ukraine, he is sent a notification letter about registration with the tax number.

The procedure for submitting an application for registration as an income tax payer by permanent representative offices of non-residents is also simplified (according to item No. 1-RPP).

When submitting such an application marked «Information about the person responsible for accounting and/or tax accounting», it is necessary to fill in only the data about the controlling body, EDRPOU code, full name and chief accountant of the permanent representation of a non-resident in Ukraine. Before the specified changes, it was necessary to fill out the application form completely.

In addition, the procedure for actions and accounting of separate divisions of foreign companies and organizations in the event of failure to submit documents for registration in the regulatory bodies within the established time limits has been regulated.

So, if the controlling body has established that a separate division of a foreign company or organization is included in the EDRPOU and at the same time is not registered with the relevant controlling body, such a body takes measures to submit documents for its registration. Such a separate division of a foreign company or organization is registered in the regulatory authorities with the sign «the payer has not submitted an application for registration».

Also, the specified order of the Ministry of Finance of Ukraine clarifies that the confirmation of the termination of independent professional activity is the information (extract) of the relevant register, which contains information about the state registration of such activity, regarding the termination or suspension, or the change of the organizational form of the relevant activity from independent (individual) to another .