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Tasks and functions of the State fiscal service of Ukraine

Primary tasks of the SFS:

1) implementation of the state tax policy and policy in the sphere of state customs, state policy in the sphere of combating violations during the application of tax, customs legislation, implementation within the limits of the powers provided by law, control over the budget and the state target funds of taxes and duties, customs and other payments, state policy in the sphere of control over the production and turnover of alcohol, alcoholic beverages and tobacco products, state policy on administering the single payment, as well as combating against violations during the application of legislation on issues of single payment, state policy in the sphere of control over the timely execution of payments in foreign currency in accordance with the statutory term, compliance with the order of cash payments for goods (services), as well as compliance of up to date licenses for the conduction of economic activities that are subjects to licensing in accordance with the law, trade patents;

2) filing suggestions to the Ministry of Finances regarding the formation of:

the state tax policy;

the state policy in the sphere of state customs;

the state policy in the sphere of combating violations during the application of tax, customs legislation, implementation within the limits of the powers provided by law, control over the budget and the state target funds of taxes and duties, customs and other payments;

the state policy in the sphere of control over the production and turnover of alcohol, alcoholic beverages and tobacco products;

state policy on administering the single payment, as well as combating against violations during the application of legislation on issues of single payment;

state policy in the sphere of control over the timely execution of payments in foreign currency in accordance with the statutory term, compliance of the order on cash payments for goods (services), as well as compliance of up to date licenses for the conduction of economic activities that are subjects to licensing in accordance with the law, trade patents. 

 

According to the primary tasks the SFS:

1) makes generalization of applying legislation practice on matters within the competence of the SFS, develops suggestions for the improvement of legislative acts, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine, regulatory legal acts of ministries and submits documents in the framework of established order to the Minister of Finances;

2) develops drafts laws of Ukraine, acts of the President of Ukraine, Cabinet of Ministers of Ukraine, orders of the Ministry of Finances on matters within the competence of the SFS;

3) develops forms of tax declarations (calculations), reports and other documents;

4) conducts the administration of taxes and duties, customs and other payments, the single contribution in accordance with the order established by law, ensures control over the timeliness, reliability, completeness of it’s accrual and payments to the budget and corresponding extra-budgetary funds;

5) controls timeliness for submission of single payment, statutory reporting, timeliness, reliability, completeness of accrual and payment of taxes and duties, customs and other payments by taxpayers;

6) controls tax and customs legislation, transfer pricing legislation, legislation on the administration of a single payment and other legislation;

7) conducts accounting of taxpayers and single payment, individuals who conduct operations with goods under customs control, objects of taxation and objects related to taxation;

8) provides accounting of taxes, fees and payments;

9) conducts differentiation of taxpayers;

10) solves issues on the implementation of a compromise in accordance with the Customs Code of Ukraine;

11) implements the administrative arrest (seizure) of taxpayer’s property and / or suspension of expenditures on their accounts with banks, financial sanctions against payers of a single payment;

12) conducts the taxpayer’s acquittance of debt, collects non-accrual and / or unpaid in time amounts of a single contribution from single payment taxpayers;

13) organizes work and controls the work on deferment, payments by installment and restructuring of monetary obligations and / or tax debt, as well as arrears in a single payment; makes decision on the deferral and restructuring of monetary obligations and / or tax debt and informs the Ministry of Finances about the decision on the deferral or restructuring of monetary obligations of taxpayers or a tax debt for a period exceeding one budget period and / or more budget years; organizes charging of a bad tax debt and arrears in single payment within the limits of the powers stipulated by law;

14) initiates application of bankruptcy proceedings towards single taxpayers;

15) conducts administration of customs statistics and the Ukrainian classification of goods of foreign economic activity (UCGFEA);

16) does control of:

subjects of foreign economic activity and citizens for the transportation of goods, vehicles across the customs border of Ukraine in the order established by the legislation;

applicate tariff and non-tariff regulation measures for the transportation of goods across the customs border of Ukraine and after the completion of customs control and customs clearance operations in accordance with the law;

corrects the determination of the customs value of goods in accordance with the law, as well as corrects the determination of the country-origin and classification in accordance with the Ukrainian classification of goods of foreign economic activity (UCGFEA) on the goods transporting across the customs border of Ukraine;

17) ensures the application of customs regimes, the implementation of customs control and clearance of goods placed in the appropriate customs regimes;

18) takes measures to protect intellectual property rights in the process of foreign economic activity, preventing transportation of counterfeit goods across the customs border of Ukraine;

19) carries out control over the subjects of foreign economic activity in following legislation on state control of international transfers of military goods and dual use within the limits of authority provided for by law;

20) conducts verification (authentication) of certificates on the origin of goods from Ukraine and conducts issuance of certificates on origin in cases established by international agreements;

21) prepares suggestions for the prognosis of the budget revenues and revenues of the single contribution, taking into account the prognosis of macroeconomic indicators and trends of the world economy;

22) carries out licensing of customs brokerage activity, activity of business entities for the production of alcohol, alcoholic beverages and tobacco products, alcohol wholesale trade, wholesale and retail trade in alcoholic beverages and tobacco products;

23) gives authority to conduct activities to provide the customs authorities with financial guarantees of customs payments;

24) carries out proceedings in cases of violation of customs rules and in cases of administrative violations in cases established by law;

25) carries out cynology maintenance of the SFS activity;

26) conducts research and expert activity in the tax and customs spheres;

27) carries out measures to improve the procedure of admission of goods and vehicles across the state border of Ukraine, it’s customs control and clearance in cooperation with customs authorities of foreign countries;

28) implements simplified customs procedures in accordance with the legislation and promotes the creation of appropriate conditions for facilitating trade, transit, increase turnover of goods and passenger traffic across the customs border of Ukraine;

29) conducts analysis and carries out risk management with the purpose of determining the forms and volumes of customs and tax control;

30) carries out control over the delivery of goods under customs control of destination to the customs authorities;

31) applies and controls procedures for using guarantees of customs payments, cooperates with guarantors;

32) carries out collection of funds in case of non-fulfillment of secured financial guarantee of obligations of customs payments;

33) provides consultations in accordance with the Tax and Customs Codes of Ukraine as well as legislation consultations on a single payment procedure;

34) summarizes periodic generalization of tax consultations, approves general tax consultations;

35) provides development, implementation and technical support of information, telecommunication systems and technologies, automation of operations, in particular, control over completeness and correctness of customs formalities, organizes the implementation of electronic services for business entities;

36) carries out the formation and maintenance of registers, banks and databases, and also ensures the maintenance of a single contributor's register of insurers within the limits of the powers established by the law;

37) interacts and exchanges information with state authorities, foreign states authorities, international organizations;

38) gives permits for the opening and operation of customs warehouses, warehouses for temporary storage, duty-free shops, cargo customs systems, free customs zones of commercial or service type, issuance of certificates of authorized economic operator;

39) takes part in the process of granting electronic digital signature services in the established order;

40) appeals to the court in cases establiched by law;

41) conducts analysis of taxes, duties, other payments determined by the Tax and Customs Code of Ukraine, the Law of Ukraine "On the Collection and Accounting of the Single Contribution to the Mandatory State Social Insurance", examines the impact of macroeconomic indicators and changes in legislation on taxes, other payments, develops suggestions for increasing their volume and reducing budget losses;

42) submits suggestions for determining and predicting (indication) indicators of the state budget revenues for drafting the law on the State Budget of Ukraine for the relevant year to the Ministry of Finance on the basis of macroeconomic indicators and trends in the development of the world economy;

43) prevents and counteracts smuggling and violation of customs rules on the customs territory of Ukraine;

44) identifies the causes and conditions that contributed to the commission of smuggling and other violations in the field of state customs business, takes steps to eliminate them;

45) collects, analyzes, summarizes information on violations of legislation in the sphere of customs, takes measures to prevent such violations;

46|) holds an account, storage, dispose, evaluation of the withdrawn, accepted for storage, the refusal in the customs regime for the benefit of the state property, as well as property of unknown owner that was found in the customs control;

47) conducts admission for resident-carriers on transportation under the conditions of the The Customs Convention on the International Carriage of Goods under the TIR Carnet (TIR Convention) that was adopted in 1975 by the TIR International Road Transport (Transport Internationarex Routiers);

48) carries out the approval of road vehicles and containers for the transportation of goods under customs seals and stamps;

49) files reports on the condition of taxpayers payments, budget reports and reports about payment of a single contribution as well as other indicators of the SFS activity;

50) organizes work connected with the ordering of excise stamps, storage, sale, selection of samples for the purpose of conducting an examination on their authenticity and control of the presence of such marks on bottles (packages) with alcoholic beverages and packets (packages) of tobacco products during their transportation, storage and sale;

51) conducts control over the production and turnover of alcohol, alcoholic beverages and tobacco products and provides inter-sectoral coordination in this area;

52) makes declarations on the maximum retail prices for excisable goods (products) established by the manufacturer or importer and summarizes information specified in such declarations for the organization of work and control over the completeness of calculation and payment of excise taxes;

53) carries out measures to prevent and detect violations of the legislation in the sphere of production and turnover of alcohol, alcoholic beverages and tobacco products, approves the norms of losses and amount, procedure of production and usage of alcohol, wine materials, alcoholic beverages, tobacco products;

54) conducts control over the subjects of economic activity that conduct retail trade of tobacco products, carries out control over requirements of legislation on the maximum retail prices for tobacco products established by producers or importers of such products;

55) conducts control over the subjects of business that conduct wholesale or retail trade in alcoholic beverages, carries out control over requirements of legislation concerning the minimum wholesale or retail prices for such beverages;

56) receives and registers applications, reports and other information on criminal and other violations in the taxation and the budget sphere, adopts legal decisions about them;

57) detects criminal and other violations in the taxation, customs and budget spheres as well as identifies the location of taxpayers, does questioning of their organizatots, officials;

58) conducts operative search activity, pre-trial investigation, takes measures for the reimbursement of losses to the state in accordance with the law;

59) finds individuals who are hiding from the investigation and the court for criminal violations in the sphere of taxation, customs and budget spheres;

60) takes measures for the detection, analysis and verification of financial transactions that may be related to the legalization (laundering) of funds that were obtained by criminal means or by the financing of terrorism;

601) conducts control and permitting procedures for the transportation of goods (cargoes) in the area of the anti-terrorist operation;

61) takes measures to control pricing during transactions between related parties and foreign-economic transactions with residents of low-tax countries;

62) identifies the causes and conditions that have led to the committing of criminal and other violations in the field of taxation, customs and budgetary spheres, takes measures to eliminate them;

63) receives audit materials and other information in case that detects violations of legislation from entities that conduct state financial control;

64) conducts work connected with combating the illegal production, transportation, turnover of alcohol, alcoholic beverages and tobacco products;

65) ensures the safety of activities for civil servants and employees from unlawful infringements related to the performance of their duties in the SFS and its territorial entities;

66) organizes work on the identification, recording, storage, evaluation, disposal of property of the unknown owner as well as other property that is transferred to the state property, from accounting, preliminary assessment, storage of property that was seized, confiscated for violation of customs and tax laws;

67) conducts work on collection of debts from business entities for credits and loans borrowed from the state or under state guarantees;

68) applies sanctions for late submission of reports established by law and compliance of the SFS;

69) carries out the repayment of debts from other payments which are assigned to the SFS within the limits of powers established by law;

70) organizes accounting of technical means for fixing cash settlements;

71) organizes inspections on compliance of payments in foreign currency, cash payments and availability of licenses in the statutory time limits;

72) controls the compliance of procedure for the adoption and accounting of taxes and fees from taxpayers, the timeliness and completeness of the transfer of these amounts to the budget by the executive committees of village and town councils;

73) controls the legality of budget reimbursement of the value added tax;

74) controls the rules of currency values transfer across the customs border of Ukraine;

75) ensures the implementation of sanitary-epidemiological, veterinary-sanitary, phytosanitary, ecological control over goods transiting across the customs border of Ukraine, as well as control over the transfer of cultural property in the form of preliminary documentary control at checkpoints across the state border of Ukraine;

76) carries out consideration of appeals filed by citizens and legal entities on issues related to the activities of the SFS;

77) forms the information policy of the SFS and its territorial entities;

78) publishes acts and other official documents on matters within its competence on the web-portal and in the printed edition of the SFS;

79) acts as a founder of the media on matters within the competence of the SPS;

80) conducts control and provides assistance in collecting tax debts and arrears of a single contribution in international legal relations by the request of the competent authorities of foreign states;

811) takes measures for the construction, installation, maintenance and repair of checkpoints across the state border of Ukraine for automobile traffic conjugation;

82) carries out predicting and planning of expenditures on logistics and development of the SFS activities;

83) conducts internal audit and control over the requirements of the legislation and performance of service, official duties in the SFS, its territorial entities, enterprises, in the institutions and organizations belonging to its sphere of management;

84) acts as a founder of state enterprises, educational establishments and research institutions, organizes scientific and technical, investment, information, publishing activities;

85) conducts management of objects of the state property;

86) makes interdepartmental agreements with the customs and tax authorities of foreign states, carries out negotiations and advisory work on the preparation of international treaties on issues falling within the competence of the SFS, prepares suggestions for such agreements as well as suspension and / or termination their actions in the established order within the limits stipulated by law;

87) carries out international cooperation, ensures fulfillment of obligations undertaken in the frames of international treaties of Ukraine on matters within the SFS competence by means of providing mutual administrative assistance in preventing, detecting and investigating violations of legislation on the basis of international agreements;

88) conducts the checkouts and verification of taxpayers (except the National Bank) including customs control and clearance in accordance with the legislation;

89) conducts the state export control during the customs control and clearance of goods;

90) conducts control over payment operations before the taxpayer checks compliance with the procedure for conducting cash payments and the use of payment transaction registrars;

91) conducts control over the procedure of cash payments for goods (services), the availability of licenses for conduction of economic activities by the subject in accordance with the law and the presence of trade patents;

92) applies financial (penalty) sanctions in the amounts established by the Tax Code of Ukraine to financial institutions that did not submit to the relevant territorial entities of the SFS reports of the opening or closing of taxpayers accounts or whether the expense transactions on the taxpayer's account were conducted before receiving a notification from the relevant territorial entity of the SFS regarding the registration of the account in the statutory terms;

921) verifies the accuracy of the information specified in Paragraph 5 of Part 5 Article 5 of the Law of Ukraine "On the authority purification";

922) review decisions of territorial entities of the SFS during the administrative appeal procedure;

923) confirms the status of a tax resident of Ukraine;

924) ensures the implementation of the Association Agreement between Ukraine, European Union, European Atomic Energy Community and its states-members on the matters within the competence of the SFS;

925) organizes an explanatory work related to the practice of applying legislation on matters within the competence of the SFS in the mass media;

93) carries out other responsibilities established by law.