Tasks and functions

Main tasks of the Individual Taxation Department:

1. Main tasks of the Department are:

1.1. implementation of the state tax policy in terms of administration of taxes, levies and payments by individuals of the:

personal income tax;

value added tax;

single tax;

environmental tax;

rent;

property tax (real estate other than land tax; transport tax; land payment);

parking levy;

tourist tax;

military levy;

control over revenues of taxes, levies and other payments to budgets and state special funds within the limits of Department’s powers;

1.2. implementation of the state policy on the administration of single contribution to obligatory state social insurance (hereinafter – single contribution), as well as counteraction against violations in the application of legislation on the payment of single contribution;

1.3. organization and control over compliance with requirements of tax legislation, legislation on the administration of single contribution and legislation on other issues, control over observance of which is entrusted to the STS;

1.4. organization and control over legality of budgetary VAT reimbursement by individuals;

1.5. methodological support for administration of taxes and levies;

1.6. preparation of suggestions for improvement of legislative acts, acts of the President of Ukraine, Cabinet of Ministers of Ukraine and development of draft laws of Ukraine, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine, normative legal acts of central executive bodies, orders of the Ministry of Finance on issues related to the STS’s activities, as well as submission to the Minister of Finance for approval of positions on draft regulations developed by other central executive bodies regarding: personal income tax, single contribution, military levy;

1.7. analysis and risk management in the part of forming a plan-schedule for carrying out planned documentary audits of taxpayers;

1.8. compiling and maintaining plan-schedule for carrying out scheduled documentary audits of taxpayers - individuals, tax payers - legal entities regarding correctness of calculation, completeness of calculation and timeliness of payment of the personal income tax, military levy and single contribution;

1.9. organization of audits, including scheduled and unscheduled documentary audits of taxpayers - legal entities on timeliness, reliability, completeness of assessment and payment of the personal income tax, military levy, single contribution on obligatory state pension insurance during the transfer of jewelry and household products made of precious metals for stamping with the state assay mark to government enterprises of assay control and state customs, as well as taxpayers - individuals.

2. Main functions of the Department are:

2.1. organization and control over the submission timeliness of tax reporting, accrual and payment of taxes, levies and payments.

2.2. organization and control over legality of budgetary reimbursement of the value added tax (VAT).

2.3. organization of in-place audits.

2.4. execution of proceedings on administrative offenses in cases provided by the law.

2.5. application of penalties (financial sanctions) for late submission of reporting established by the law, compliance with which is entrusted to the STS and audit results of taxpayers; application of penalties (financial sanctions) to payers of single contribution for violation of the corresponding legislation.

2.6. organization and control over compliance with current legislation in the application of simplified taxation system, accounting and reporting.

2.7. organization and control over compliance with current legislation in terms of timeliness and completeness of payment of the personal income tax and military levy to the budget.

2.8. organization and control over the timeliness, reliability, completeness of accrual and payment of the single contribution.

2.9. tax control over controlled foreign companies.

2.10. organization of work on accounting for taxes, levies, charges, single contribution and monitoring of accounting and reporting indicators.

2.11. organization and maintenance of mechanism for payment of monetary obligations and / or tax debt from taxes, levies, other payments and single contribution using a single account.

2.12. organization of information interaction of the State Tax Service, State Treasury Service of Ukraine and local financial authorities.

2.13. analysis of effectiveness of the STS’s territorial bodies in working off the taxpayers.

2.14. analysis of financial and tax reporting of taxpayers.

2.15. monitoring of financial and economic operations of taxpayers for the presence of tax risks.

2.16. preparation of suggestions for improving legislative acts and development of draft laws of Ukraine, acts of the President of Ukraine, Cabinet of Ministers of Ukraine, orders of the Ministry of Finance, which belong to the sphere of the STS’s activity.

2.17. provision of consultations regarding tax legislation, legislation on the payment of single contribution and other legislation, compliance with which is entrusted to the STS.

2.18. consideration of inquiries and appeals of people’s deputies of Ukraine.

2.19. coordination of work of structural divisions of the STS on issues of organization and implementation of internal control in the STS.

2.20. organization and control over provision of administrative services.

2.21. formation and maintenance of Register of recipients of budgetary subsidies.

2.22. organization of work related to the personal data protection during their processing according to legislation.

2.23. organization of functioning of the electronic value added tax administration system (SEA VAT).

2.24. methodological support for administration of taxes and levies.

2.25. application of the one-time (special) voluntary declaration.

2.26. analytical and information support of control and verification work.

2.27. analysis and management of risks in part of forming plan-schedule for carrying out planned documentary audits of taxpayers.

2.28. organization and coordination of work of the STS’s territorial bodies regarding preparation and implementation of plan-schedule for scheduled document audits of taxpayers.

2.29. organization of documentary audits.