09/07/2014
The Cabinet of Ministers issued a decree on the creation and provision on the State fiscal service of Ukraine, thus, the Ministry of revenues and duties of Ukraine finally liquidated
The corresponding decree № 236 dated may 21, 2014 promulgated on the official web-portal of the government on Monday.
According to the decree, the activities of DFS in 2014 will be implemented within the limits of sums allotted for the Ministry of revenues and duties. In addition, officials of bodies of the state fiscal service and the subordinate and superior tax militia, who were transferred to the service of DFS and its regional bodies, and members of their families remain conditions of remuneration and material support, benefits and other social guarantees (including medical services, health resorts and pensions), established in accordance with legislation for officials of bodies of income and fees and persons of ordinary and commanding structure of the tax police and members of their families.
According to the document DFS headed by the head, who is appointed and dismissed from the post by the Cabinet of Ministers of Ukraine upon submission of the Prime Minister of Ukraine. The head DFS will be two deputies, including one first, which are appointed and dismissed by the government upon the recommendation of the Premier.
However, first Deputy DFS responsible for implementation of activities aimed at combating crime in the application of the tax, customs legislation and the legislation on the payment of a single fee. Deputy head of the IPS is responsible for customs policy.
Fiscal service will exercise its powers directly and through educated in the established order, territorial bodies. As part IPS and its territorial bodies are subdivisions of the tax police. Coordination of activity of tax militia units carry out the first Deputy head of IPS and first Deputy heads of territorial bodies of DFS.
According to the regulations of the State fiscal service of Ukraine, DFS is the Central body of Executive power, whose activity is directed and coordinated by the government and implements the state tax policy, state policy in the area of state customs, state policy on administration of a single fee for obligatory state social insurance, the state policy in the sphere of struggle against offences in the application of the tax, customs legislation, and legislation on the payment of a single fee.
The main tasks of the service are defined realization of the state tax policy and policy in the area of state customs, in the sphere of struggle against offences in the application of tax and customs legislation.
Fiscal service is within the powers to exercise control over receipts to the budgets and state target funds taxes and dues, customs and other payments.
DFS will also carry out control over production and turnover of alcohol, alcoholic beverages and to***co products.
The competence of the IPS will also administration of single payment, as well as the struggle against offences in the application of legislation on issues concerning its payment.
Implementation of the state policy in the sphere of control over the timeliness of payments in foreign currency within the statutory period, the observance of the procedure for conducting cash payments for goods (services), as well as the availability of licenses for realization of kinds of economic activity subject to licensing in accordance with the law, trade patents are also assigned DFS.