The main tasks and functions of the State fiscal service of Ukraine

Main tasks: implementation of state tax policy and policy in the sphere of customs Affairs, state policy in the sphere of combating crime during the application of tax, customs legislation, the implementation within the powers provided by law, to control the flow to budgets and state trust funds taxes and duties, customs and other payments, the state policy in the sphere of control over the production and circulation of alcohol, alcoholic beverages and tobacco of the state policy on administration of a single payment, and delinquencies in the application of the legislation on payment of a single fee, the state policy in the sphere of control over timeliness of payments in foreign currency within the statutory period, subject to the procedure of cash payments for goods (services), as well as the availability of licenses for types of activities subject to licensing according to the law, trade patents;

The state fiscal service of Ukraine in accordance with the task assigned to it:

• responsible for the administration of taxes and fees, customs and other payment of a single fee in the manner prescribed by law, ensures the monitoring of the timeliness, accuracy, completeness of calculation and payment in the budget and appropriate non-budgetary funds;
• monitors the timeliness of tax payers and the single payment of the statutory reporting, timeliness, truthfulness, completeness of calculation and payment of taxes and fees, single payment, customs and other payments;
• carries out control over compliance with tax and customs legislation, legislation on transfer pricing legislation on the administration of the single payment and other legislation, control over compliance with which is responsible by law for DFS;
• keeps records of taxpayers and the single payment, the persons who carry out operations with goods under customs control, the objects of taxation and objects related to taxation;
• decides, in accordance with the Customs code of Ukraine the issues of implementation of the compromise;
• implements the use of administrative detention (arrest) of the property of taxpayers and/or suspension of debit transactions on their accounts in banks, financial sanctions to the payers of the single fee;
• shall repay the tax debt of taxpayers and the recovery of what constitutes a qualifying transaction in a timely manner and/or unpaid amounts of the single payment from the payers of the single fee;
• working on the deferral and installment and restructuring of financial obligations and/or tax debt negotiates with the Ministry of Finance decision on installment or deferred monetary obligations of taxpayers or tax debt for a period beyond one budget period, providing within the powers provided by law, a tax write off bad debt;
• initiates the application to taxpayers and payers of the single contribution judicial bankruptcy procedures;
• performs maintenance of customs statistics and the Ukrainian classification of commodities of foreign economic activity (UCG FEA);
• taking steps to protect intellectual property in the process of foreign economic activity, to prevent the movement across the customs border of Ukraine of counterfeit goods;
• carries out control over observance by subjects of foreign economic activity legislation on state control over international transfers of military goods and dual-use within the powers provided by law;
• conducts verification (establishing credibility) of certificates of origin of goods from Ukraine and performs in the cases established by international treaties, the issuance of certificates of origin;
• prepares proposals according to the forecast of budget revenues and receipts of a single fee based forecast of macroeconomic indicators and trends in the global economy;
• licenses customs brokering activities of business entities for the production of alcohol, alcoholic beverages and tobacco products, wholesale alcohol, wholesale and retail trade in alcoholic beverages and tobacco products;
• authorizes implementation of activities from the provision of the customs authorities of the financial guarantees of payment of customs payments;
• exercise in the cases provided by law, the proceedings in cases on violation of customs regulations and Affairs about administrative offences;
• oversees the delivery of goods under customs control to the customs authorities of destination;
• performs recovery of funds in case of default of secured by the financial guarantee of the obligations on payment of customs payments;
• grants permissions for the opening and operation of customs warehouses, temporary storage warehouses, duty free shops, cargo customs complexes, of free customs zone of commercial or service type, the issuance of certificates of authorized economic operator;
• prevents and combats smuggling and customs violations in the customs territory of Ukraine;
• conducts accounting, storage, evaluation, seized, taken into custody, placed under the customs regime of refusal in favor of the state property, and property found in the customs control zone, the owner of which is unknown, and the disposal of them;
• conducts the admission of carriers resident to transport the Customs Convention on international transport of goods under cover of TIR Carnets (TIR Convention), 1975;
• provides for the approval of road vehicles and containers for carriage of goods under customs seal;
• identifies criminal and other offences in the field of taxation, customs and fiscal areas, and also sets the location of taxpayers, interviewing their founders and officials;
• conducts according to the law of operatively-search activity, the pre-trial investigation and take measures to redress the state of loss;
• shall search for fugitives from the investigation and trial for criminal offences in the field of taxation, customs and fiscal areas;
• takes action to identify, analyze, and verify financial transactions, which may be related to the legalization (laundering) of incomes obtained in a criminal way, or terrorism financing;
• control over pricing in transactions between related persons and the external economic transactions with residents of countries with low rates of taxation;
• identifies the causes and conditions that led to the criminal and other offences in the field of taxation, customs and fiscal areas, taking measures to eliminate them;
• receives from the authorities carrying out the state financial control, the materials of audits and other information in case of detection of violations of law;
• working to recover the debt from economic entities on credits and loans taken by the state or under state guarantees;
• organizes the conduct of inspections on compliance with statutory time limits for making payments in foreign currency, cash payments and the availability of licenses;
• monitors the appropriateness of the budget refund of value added tax;
• carries out control over observance of the rules the movement of currency values across the customs border of Ukraine;
• carries out the state export control during implementation of customs control and customs clearance of goods