According to the National Agency for Prevention of Corruption, the Electronic Tax Return will be Also Filed by Representatives of the Local Self-Government since the Beginning of 2017

18.11.2016 - 19:26 | Views: 6546

According to the National Agency for Prevention of Corruption, the Electronic Tax Return will be Also Filed by Representatives of the Local Self-Government since the Beginning of 2017

The National Agency for Prevention of Corruption informs that, as of 1 January 2017, the scope of persons subject to electronic tax filing will increase.

The second wave will cover a larger number of electronic tax filing subjects. Currently, the Law of Ukraine "On Prevention of Corrupt Practices" contains the exhaustive list of such persons", Deputy Head of the National Agency for Prevention of Corruption Ruslan Radetskyi reported.

Also, in accordance with the Law, the persons who already filled in electronic tax returns for 2015 would be subject to electronic tax filing, that is, without exception, all persons authorised to perform functions of the state or local self-government, as well as the officials and public law legal entities with the status equal to official for the purposes of the Law of Ukraine "On Prevention of Corrupt Practices".

For more details, please refer to the information graphics:

PERSONS WHO WILL FILL TAX RETURNS AS OF 1 JANUARY 2017

As of 1 January 2017, tax returns of the persons authorised to perform functions of the state or local self-government shall be filed by those persons referred to in

Clause 1, Sub-clause “a” of Paragraph 2 of Part one of Article 3 of the

Law of Ukraine “On Prevention of Corrupt Practices”

the President of Ukraine
the Chairperson of the Verkhovna Rada (Parliament) of Ukraine
the First Deputy Chairperson of the Verkhovna Rada (Parliament) of Ukraine
the Prime Minister of Ukraine
the First Vice-Prime Minister of Ukraine
Vice-Prime Ministers of Ukraine
Ministers, other heads and deputy heads of the central bodies of executive power

Members of the Verkhovna Rada (Parliament) of Ukraine
Members of the Verkhovna Rada (Parliament) of the Autonomous Republic of Crimea
Members of local councils, village and town heads, mayors
Public servants, officials of local self-government

the Chairperson of the Security Service of Ukraine
the Prosecutor General of Ukraine
the Governor of the National Bank of Ukraine
the Auditor General and other members of the Audit Chamber
the Human Rights Commissioner at the Verkhovna Rada (Parliament) of Ukraine
the Chairperson of the Verkhovna Rada (Parliament) of the Autonomous Republic of Crimea
the Chairperson of the Council of Ministers of the Autonomous Republic of Crimea

Judges of the Constitutional Court of Ukraine
Professional judges, disciplinary inspectors of the High Qualification Commission of Judges of Ukraine
Officials of the Secretariat of the High Qualification Commission of Judges of Ukraine
The Chairperson, Deputy chairperson, secretaries of sections of the High Council of Justice
Members of the High Council of Justice, lay judges and jurors (at the time when they perform such functions)

Military Officials of the Armed Forces of Ukraine
Officials of the State Service for Special Communication and Information Protection of Ukraine
Officials of other military units formed in accordance with the law, other than conscripts

Members of the National Agency for Prevention of Corruption
Members of the Central Election Commission
Officers of the National Police
Enlisted and command personnel of the State Criminal Enforcement Service, Tax Police
Command personnel, officials, officers of public prosecution bodies, the Security Service of Ukraine, the State Bureau of Investigation, the National Anti-corruption Bureau, diplomatic service, the State Forest Service, the State Natural Reserve Fund Conservation, the central body of executive power ensuring the formation and implementation of the state tax policy and the state customs policy, the civil protection units
Officers and officials of other government agencies, government authorities of the Autonomous Republic of Crimea

Persons whose positions, for the purposes of the Law, are deemed equal to those of persons authorised to perform functions of the state or local self-government:

Officers of public law legal entities who are not referred to in Clause 1 of Paragraph one of Article 3 of the Law of Ukraine “On Prevention of Corrupt Practices”

Officers of public law legal entities shall mean employees of public law legal entities having the power to perform organisational and regulatory or administrative and business functions

Administrative and business functions (duties) shall mean the duties pertaining to the management or disposition of state-owned or municipal property

Heads of general service, logistics, finance departments and units
Managers and assistant managers of warehouses, shops, outlets, consumer service centres
Company department heads, departmental auditors and controllers

Organisational and regulatory functions (duties) shall mean the duties pertaining to the management of an industry, labour collective, area of work, production activity of certain employees of the companies, institutions or organisations irrespective of the form of ownership

Heads and deputy heads of ministries, other central bodies of executive power
Managers and assistant managers of state-owned, municipal companies, institutions or organisations
Managers and assistant managers of structural subdivisions (production foremen, heads of departments, laboratories, university departments), persons in charge of areas of work (foremen, taskmasters, team leaders)