In the current deregulation, some amendments have been made in the accounting for the taxpayers,in particular, they have been released from unnecessary bureaucracy. But the tax authorities have some restrictions now. Also, the legal gaps in the regulation of registration of taxpayersfrom the occupied territories have been filled, the procedure for the transfer of large taxpayers to/from the controlling authority has been updated.
The Ministry of Finance of Ukraine (hereinafter − the Ministry of Finance) yet again amended the procedure for registration of payers of taxes and duties approved by the order dated 09.12.2011, № 1588 (hereinafter − the Procedure № 1588), having adapted to tax authorities as well as to taxpayers.
Appropriate amendments were approved by the order of the regulator from 18.03.2016, № 375 (valid from 10.05.2016). The most important of them relate to the procedure of deregistration of taxpayers in the control bodies, namely, the procedure of formation and direction to the Unified State Register of legal entities, individuals-entrepreneurs and public organizations (hereinafter − USR) of information on the absence or presence of tax arrears in the payment of taxes and duties of business entities. The importance of the amendments for taxpayers is that they are finally exempted from the requirement to receive from the State Fiscal Service authorities (hereinafter − SFS) the certificate of absence tax arrears in form № 22-OПП (it is cancelled) and to provide such certificates for state registration of termination of the activities of a legal entity.
Information on the absence or presence of arrears in the payment of taxes and duties should be sent to the USR directly by the SFS in electronic form before the deadline for the application of certain creditors of their claims, or on the day of receipt of the request of the subject of state registration. For this purpose the Ministry of Finance developed and introduced for tax authorities two new forms of information on:
- absence (presence) of tax arrears and duties (form № 30-OПП);
- agree on a plan of reorganization of a legal entity (form № 31-OПП) − in the presence of the tax debt in case of reorganization of the legal entity. If the legal entity reorganization plan was not applied to the supervisory authority or it was not agreed, information on the presence arrears in payment of taxes and duties should be transmitted to the USR in the form № 30-OПП.
Information on the presence of arrears in payment of taxes and duties or approval of a legal entity reorganization plan prior to the state registration of legal entities termination, the SFS authorities should form and transmit to the USR in the case of:
- providing of information about the absence of arrears in the payment of taxes and duties to a request of the subject of state registration before the deadline for creditors to file their claims;
- occurrence of arrears in the payment of taxes and duties of a taxpayer or determination of monetary obligations under which the deadline of payment did not occur.
In particular, in the presence of arrears in the payment of taxes and duties, the information in the form № 30-OПП together with the application should be sent (issued) to the commission on termination (the liquidation commission, the liquidator) or to the person responsible for the repayment of financial obligations or a tax debt under their appeal.
If the legal entity to be terminated, entity that that is registered in the supervisory authority at the main place and at the same time in other regulatory authorities − for non-main place of registration or his/her subdivisions are registered there, the information on absence (presence) of arrears in payment of taxes and duties in the form № 30-OПП should be formed by the supervisory authority under main place of registration of the payer based on the presence (absence) of arrears of the taxpayer and/or his/her separate subdivisions on payments in the territories of administrative and territorial units, where the payer and/or his/her subdivisions are registered on main and minor place.
And only after the settlement of arrears of taxes and duties the supervisory authority, which previously passed information about the presence of such debt to the USR again should direct information about the absence of the corresponding arrears to the USR.
New forms forced out a number of forms and journals, preparation of which previously was required for tax authorities. In particular, there was withdrawn a provision from the Procedure № 1588, according to which the supervisory authorities formed and directed to the USR the following reporting:
- presence of tax debt and the inability to conduct a simplified procedure for state registration of termination of legal entities (form № 23-ОПП);
- beginning of unscheduled inspection appointed in connection with the decision to terminate the legal entity (form № 24-ОПП);
- inability to conduct unscheduled inspection appointed in connection with the decision to terminate the legal entity (form № 25-ОПП);
- conducting of unscheduled inspection (form № 26-ОПП);
- availability of objections to the termination of the state registration of legal entity (form № 27-ОПП);
- revocation of objections to the termination of the state registration of legal entities (form № 28-ОПП), etc.
The possibility for the SFS authorities to form and sent reporting on the absence of a legal entity at the location − the form № 18-ОПП to the USR also was not provided by the updated Procedure № 1588. The Ministry of Finance brought its regulatory document in conformity with the current legislation, which abolished the obligation of annual confirmation of information about legal entities and the procedure for entry of a record on the absence of a legal entity in its location in the USR, in particular on the basis of the data of the SFS authorities.
There was withdrawn a provision, which provided that in the event of termination of a legal entity as a result of the liquidation for the liquidation procedure should be used one bank account of the legal entity, which to be liquidated, determined by the commission on termination (the liquidator, the liquidation commission, etc.).
Therefore, as we can see, supervisory authorities themselves mainly are at an advantage due to this optimization of hard-copy paperwork. The made amendments, of course, reduce paper and time expenditures for tax authorities, and make easier the conditions for doing business and its closing. Especially that controlling authorities lost the right to deny the procedure for the state registration of the termination of a legal entity. Also, they will not apply to the court for adjudication on the termination of a legal entity or business activity of an individual-entrepreneur, the abolition of the state registration of a legal entity or termination of business of an individual-entrepreneur, the abolition of the state registration of amendments in constituent documents of a legal entity.
To be continued.
