The State tax service of Ukraine informs that according to Paragraph 5 of Decree of Board of the National Bank of Ukraine as of 28.12.2018 № 162 “On introduction of International Bank Account Number (IBAN) in Ukraine” (with amendments) and Paragraph 4 of Order of the Ministry of Finance of Ukraine as of 09.07.2019 № 292 “On amendments to procedure for submitting notifications regarding the opening / closing of the taxpayers accounts in banks and other financial institutions to the controlling authorities” registered by the Ministry of Justice of Ukraine as of 30.07.2019 № 832/33803 – banks are obliged to send reports about all accounts opened by the taxpayers-clients as of 31 October 2019 to the controlling authorities within 10 days after the transition period to change the current accounts of bank’s customers in accordance with the requirements of the IBAN standard.
From 01 to 10 November 2019, the STS ensures admission of all notifications about opened (as of 31 October 2019) new / changed national and foreign currency taxpayers accounts / IBAN correspondent accounts (F, V, K and T message files) that will be sent to financial institutions during this period.
During the transition period, from 05 August to 31 October 2019, banking institutions conducted an inventory of opened client’s accounts in the old format. Admission of a denial from controlling authorities regarding taking client’s account into accounting was an indication that the bank had to take additional steps to properly identify the account and / or customer of the account in the old format.
From 01 to 10 November 2019, banks must re-send notifications about all opened IBAN accounts, including IBAN accounts that have not been accounted by the controlling authorities.
Therefore, the source of data on the accounts of customers of banks - the taxpayers is information sent by banks in notifications about opening / closing accounts of taxpayers in compliance with the requirements of Article 69 of the Tax Code of Ukraine, from 01 to 10 November 2019, the bank will receive confirmation account has been registered or notification that such account is already accounted by the controlling authorities (refusal code “5”) as answer for sent notifications about the change of national and foreign taxpayers accounts according to IBAN standard.