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Messenger Regarding the sending of requests for information by the Ministry of Revenues
Revenue and collection authorities may send a written request for information to taxpayers and participants in information relations that is necessary to perform the functions assigned to them.
Revenue and collection authorities may send a written request for information to taxpayers and participants in information relations that is necessary to perform the functions assigned to them.
The request is signed by the head of the controlling authority (or his deputy). It also states the grounds for its issuance and the list of information requested.
The reasons for sending the request are listed in paragraph 73.3 of Article 73 of the Tax Code of Ukraine. The main ones are:
- detection of facts of violations of tax, currency and other legislation as a result of examination and analysis of tax information;
- to determine the level of usual prices for goods (works, services) during inspections and in cases provided for by Art. 39 of the Tax Code of Ukraine;
- when inspecting tax returns filed by the taxpayer, inaccuracies in the data were detected;
- the existence of a complaint regarding the taxpayer, in case of failure to provide the buyer with a tax invoice, or if the rules for its completion are violated;
- during a counter-verification.
The request is issued on the letterhead of the Ministry of Revenues, the outgoing number is indicated, it is signed and sealed with the official stamp. It is sent by mail (with delivery notification), by e-mail, or handed over against a receipt to the recipient or his official.
It contains clearly defined grounds, a description of the requested information, and references to the regulatory legal acts on the basis of which the controlling authority has the right to obtain such information.
By Resolution of the Cabinet of Ministers of Ukraine dated December 27, 2010 No. 1245, the Procedure for the periodic submission of information to the bodies of the State Tax Service and the obtaining of information by these bodies upon written request (hereinafter – the Procedure) was approved.
Therefore, before sending the request, the controlling authority must check not only the presence of legal grounds for obtaining tax information and the availability of information in the system of the State Tax Service bodies, but also the absence of grounds for the periodic submission of the said information in accordance with this Procedure.
Note that periodic tax information is submitted: about taxable objects that are provided and/or registered by executive authorities and local self-government bodies; about permits, licenses; about taxpayers’ export and import operations; and others.