For the purposes of taxation fairly new activity for both appraisers and for customers who have identified a separate field of activity.
Certificate in "For the purposes of tax calculation and payment and other mandatory payments that are paid in accordance with the law" and specializations within this area appears to meet the requirements of the Law of Ukraine "On State Property Fund of Ukraine", the Law of Ukraine from January 13, 2012 , N 4336-VI "On amendments to some Laws of Ukraine on privatization for implementation of the State Privatization Program for 2012 - 2014" An evaluation of the - entity of private ownership, activity of which is property valuation, property for the purposes of taxation and the calculation and payment of other mandatory payments that are paid in accordance with the legislation (including powers to be notarized and / or state registration), if at appraisers qualification documents that declared the following sub 'object of entity that initiates obtaining the certificate referred to appropriate direction and specialization within this area.
Information of evaluation activities in the Register in the section "An evaluation of the" in "Valuation for tax purposes and the accrual and payment of other mandatory payments that are paid in accordance with the law" and specializations within it, according to the procedure of interaction during the application assessment for tax purposes for certain types of property and property rights, which is approved by the Fund, the Ministry of Finance of Ukraine, the Ministry of Justice of Ukraine, Ministry of Internal Affairs of Ukraine and the decision of the Pension fund of Ukraine, sent by the Fund to the State tax Service of Ukraine for include information on the following subjects assessment activities to the list of valuation - businesses as bodies authorized to assess for the cases established by the Tax Code of Ukraine, and those that have the right to an assessment for the purposes of taxation and charges and payment of other mandatory payments that are paid in accordance with the legislation (including powers to be notarized and / or state registration).
Appraisers working as part of evaluation activity must meet the following requirements:
- have a qualification certificate appraiser in accordance with basic training programs and certificate training in the areas referred to in the qualification certificate appraiser;
- not be canceled or convictions erased as prescribed by law conviction for premeditated crimes, crimes in the sphere of economic and service activities, and not to be denied the right to hold certain posts or practice certain activities.
An evaluation of present information about their activities (in part by the State Property Fund of Ukraine has the right to inspect in accordance with the current legislation of Ukraine) to the State Property Fund of Ukraine in the form and manner prescribed by the laws of Ukraine.
An evaluation of the field "Valuation for tax purposes and the accrual and payment of other mandatory payments that are paid in accordance with the law" establishes a system of quality management.
The quality management system as a whole and each procedure (part of the procedure) and set apart to be developed, documented, implemented in the activity and constantly maintained and improved. The documentation of the quality management system as a whole and each of the procedures (component procedures) and activities separately carried out through the development and approval of the relevant document (s). If the quality management system as a whole and each procedure (part of the procedure) and set apart the object (s) intellectual property subject provides for an evaluation of all rights to its (their) use.
An evaluation of taking the following measures:
- establishes procedures - actions made by an assessment activities to ensure the quality of services;
- determines the sequence and interaction of these procedures;
- defines the criteria for effectiveness of such procedures;
- rovides monitoring and analysis procedures.
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