In Ternopil community groups should immediately review their constituent documents
13.07.2016 the Cabinet of Ministers of Ukraine adopted the resolution ¹ 440 "On approval of Procedure for maintaining Register of non-profit institutions and organizations, inclusion of non-profit enterprises, institutions and organizations in the Register and exclusion from the Register" (hereinafter – the Order). In accordance with a non-profit organization, which until January 1, 2017, not brought their constituent documents into conformity with the requirements established by item 133.4 article 133 of the Tax code of Ukraine and did not provide copies of such document to the Supervisory authority are excluded after 1 January 2017 by the Supervisory authority from the Registry of nonprofit institutions and organizations. In accordance with subparagraph 133.4.6. item 133.4. article 133 of the Tax code of Ukraine to non-profit organizations that meet the requirements of this paragraph are not tax payers, in particular, can be classified as: budget - funded entities; - public enterprises, political parties, creative unions, religious organizations, charitable organizations, pension funds; - unions, associations and other unions of legal entities; - housing cooperatives (from the first day of the month following the month in which in accordance with the law made the adoption of the completed construction of a residential building and a residential building constructed or acquired housing and construction (housing) cooperative), country (country-building), gardening and garage (garage-construction) cooperatives (Association); - Association of apartment owners, associations of owners of residential houses; - trade unions, their associations and trade Union organizations and employers ' organizations and their associations; - agricultural service cooperatives, cooperative associations of agricultural service cooperatives; - other legal entities whose activities meet the requirements of this paragraph. In order for the organization were included in the Registry of nonprofit institutions and organizations, it must meet the following requirements (which are defined by the Tax code of Ukraine): - founded and registered in the order determined by the law governing the relevant non-profit organizations; - constituent documents of a nonprofit organization contain the prohibition of the distribution of the received incomes (profit) or parts of them among the founders (participants), members of such an organization, employees (except for their remuneration, accrual of the single social contribution), members of management bodies and other related persons; - constituent documents of a nonprofit organization provide for the transfer of assets to one or more non-profit organizations of a certain type or credited to the income budget in the event of termination of a legal entity (as a result of its liquidation, merger, division, accession, or transformation). The provisions of this paragraph shall not apply to associations of associations of owners of apartment houses; - constituent documents of a nonprofit organization provide that the income (profit) non-profit organization used exclusively to Finance the cost of maintaining such an organization, implementation of objectives (goals, objectives) and activities specified in its constituent documents. In the absence of the above requirements of the Tax code of Ukraine in the Charter, position, etc of public formation, it is necessary to amend the founding document of public formation, to register these changes and then to apply to the territorial bodies of the State fiscal service. The list of actions a non-profit community groups to bring its founding document into line with the Tax code of Ukraine: 1) to hold a meeting of the Supreme management body of public formation (General meeting, conference, etc); the General meeting, of the conference have to fill the roster of officers who took part in this meeting; 2) refer to the Main territorial Department of justice, the centre of administrative services of the district administration, local centers of free secondary legal aid within the region and submit a list of documents; 3) after the state Registrar/administrator will take the documents, the applicant will be given a description of the documents, which will contain a code 4) after 3 working days to go to the web site of the Ministry of justice of Ukraine in the section "E-services online", the "Unified state register of legal entities, individuals-entrepreneurs and public famuan", enter the code from the description and see the scanned articles of Association, the provision of public formation. 5) apply to the territorial body of the State fiscal service of Ukraine. Please note that bringing the statutes into conformity with the requirements of the Tax code of Ukraine till 01.01.2017 is free. In case of any questions - call - 0352 520621, 0352 235981 (Main territorial Department of justice in the Ternopil region) This was reported in the Ternopil regional state administration.Ïåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
