Measure
2.3.5.1.5. Putting the functionality indicated in subclause 2.3.5.1.4 into commercial operation
Measure status:
Actual execution date:
19.06.2023
The measure is aimed at achieving ESR:
2.3.5.1. Unjustified influence of subjective factors during the exercise of powers by officials of the tax authorities has been prevented
Problem solving:
2.3.5. Excessive scope of discretionary powers of employees of tax authorities
Deadlines:
Responsible implementors (authorities):
Sources of funding:
state budget
Volumes of financing (thousand UAH):
within the established budget allocations for the relevant year
Performance indicator:
The functionality has been put into commercial operation.
Implementing status
Progress/Result of implementation:
The order of the Ministry of Finance of Ukraine dated February 27, 2023 No. 110 On Amendments to Appendix 5 to the Procedure for the Functioning of the Electronic Workspace approved the new version of the form "Tax Information with the Prior Consent of the Taxpayer in the Amount Determined by Him/Her".
In order to execute the said order, on June 19, 2023, the Electronic Workspace's software was put into commercial operation. This software provides the ability to expand the list of information, which can be provided to the taxpayer (counterparty) with the prior consent, including information related to:
- indebtedness (tax debt);
- accrued monetary obligations;
- sums of paid taxes, fees, payments;
- suspension of the tax invoices and/or adjustment calculations registration;
- presence of taxation objects;
- presence of licenses;
- untimely tax invoices and/or adjustment calculations registration;
- a list of goods according to the Ukrainian Classification of Goods for Foreign Economic Activity;
- information on inclusion in / exclusion from the list of taxpayers who meet the risk criteria of the taxpayer;
- transfer pricing reporting;
- financial result before taxation;
- residual value of fixed assets and intangible assets;
- export/import operations performed.
At the same time, the functionality of the Electronic Workspace's Application Programming Interface named "submission of reports, applications, requests and registration of invoices" was supplemented with information on the status of document processing. In addition to that, the taxpayer is given the possibility of electronic correspondence with the State Tax Service authorities.