State Fiscal Service (Ukraine)

The emblem of the State Fiscal Service of Ukraine is an image of a silver hryvnia (UAH) with cut off part, which rests on the bowl lever scales, symbolizing a fair, measured levying taxes. In the middle of the logo is small State Emblem of Ukraine, placed on the scales integrated - the symbol of trade and economy. The emblem is in the middle of a round blue shield with gold border, symbolizing the protection of state interests.

Ministry of Revenues and Duties of Ukraine was established by the Azarov Government 24 December 2012 bringing together the State Tax Service of Ukraine and State Customs Service of Ukraine.

The head of the Ministry was Oleksandr Klymenko, who left Ukraine (escaped) after Yanukovych team lost its power in the beginning of 2014. Now, he's put on the wanted list on charges of corruption.

After winning Eurorevolutuion and Euromaidan new government declared a desire to destroy the old corruption schemes. March 1, 2014 Ministry of income and charges was abolished. The State Tax Ministry and the State Customs Service were renewed and subordinated to the Ministry of Finance (Ukraine).

May 27, 2014 at the meeting of the Cabinet of Ministers of Ukraine the decision was taken: Ministry of Revenues and Duties is to be renamed into the State Fiscal Service and be subordinated the Ministry of Finance. 21 May 2014 the State Fiscal Service of Ukraine was formed.

On May 21, 2014 there was adopted a statement about the State Fiscal Service. The State Fiscal Service of Ukraine was determined as the central body of executive power with activity directed and coordinated by the Cabinet of Ministers of Ukraine and implements:

1. state tax policy,
2. State policy in the sphere of state customs,
3. State policy on administration of united contribution to the obligatory state social insurance (united social contribution),
4. State policy in a sphere of fighting violations while implementing tax and customs legislation.

SFS has the authority directly and through the created regional offices. There are units of the tax police in the SFS and its regional bodies.

To agree to resolve issues within the competence of SFS and discussing areas of activity the SFS-board can be formed.

SFS is a legal entity, has a seal with the State Emblem of Ukraine, custom forms, accounts in the Treasury. State Fiscal Service, as expected, combining the powers of tax authorities, customs and financial police. It entered into conflict with previous intentions of the Prime Minister Yatsenyuk, under whose leadership a political decision to restore the function separated by tax and customs services was taken.

The key responsibilities: the state tax policy, the customs policy, the public policy of the administration of the single social payment, the fight against tax and customs crimes.

In 2014 SFS signed the Memorandum of Understanding with the EBA and the American Chamber of Commerce. 2015-2016 SFS intensified the exchange of pre-arrival information with the customs bodies of other states within the framework of projects as the Twinning and the PRINEX.

SFS signed the Memorandum of Understanding with the World Customs Organization regarding the establishment of the World Customs Organization[3] Regional Dog Training Centre in Khmelnitskyi city.[4]

SFS and the State Customs Committee of Azerbaijan signed the Protocol on interaction between the agencies in the fight against customs offenses related to the movement of goods by air. At the 20th General Assembly of the Intra-European Organisation of Tax Administrations (IOTA), which was held in Romania, the Head of SFS of Ukraine Roman Nasirov was elected as President of IOTA for 2016/2017.[5] Thus the 21st General Assembly of IOTA will take place in Ukraine.

Establishment of Tax ombudsman Office. Implementation of wide range of e-services:[6] taxpayer’s cabinet, e-VAT administration, e-excise on petrol administration, e-queue for customs clearance, automatic system of customs risk management, etc. Unification all regulatory authorities and customs offices into the electronic system “Single Window”.[7]

Results of the SFS's work in 2016: revenues to the budgets of all levels increased by $6 billion in 2016 [8]

In December 2018, Ukraine pledged to [the IMF] to consolidate the State fiscal service into two separate legal entities by the end of April 2019: the Tax service and the Customs service, both of which should report to the Minister of Finance.[14]

On 18 December 2018, the Cabinet of Ministers adopted a resolution on the reorganization of the State fiscal service by dividing it into the State tax and State customs services. The draft resolution provides for the division of the DFS into'State tax service '(which will include the tax police units) and' State customs service ' as separate Central Executive bodies. The Cabinet of Ministers will direct and coordinate the activities of these services through the Minister of Finance of Ukraine.[15]

On 6 March 2019 the Cabinet of Ministers approved the regulation on tax and customs service.[16]

On 3 October 2020 the (new) State Tax Service formed its territorial subdivisions.[17] The same day the organisation claimed "the final steps to ensure its functioning" would be taken "by the end of the year."[17]

• Official website (in Ukrainian and English)