Certainly, here is a translation of the provided text:
1. **Essence of the Law:** This order amends the procedure for filling out and submitting a report on reportable accounts by financial agents in accordance with the Agreement between Ukraine and the United States to improve compliance with FATCA tax regulations. The changes concern the form and format of the report, the procedure for notifying the SPS about the GIIN, the deadlines for submitting reports, and correcting errors. It also emphasizes the confidentiality of information exchanged within the framework of FATCA.
2. **Structure and Main Provisions:**
* The order changes the name and preamble of order No. 496 of August 12, 2020, and also amends paragraphs 1 and 4.
* The amendments to the Procedure for filling out and submitting the report are approved, which relate to:
* Clarification of terms and definitions, in particular, the definition of the term GIIN (Global Intermediary Identification Number) is added.
* The procedure for notifying the SPS about the e-mail address and GIIN has been changed.
* The deadline for submitting the report has been moved from September to July.
* The procedure for actions in case of receiving error messages in the report from the US Internal Revenue Service is established.
* It is emphasized that any information exchanged in the process of information exchange in accordance with the FATCA Agreement is information with restricted access.
* The issue of priority of the provisions of the FATCA Agreement over the provisions of this Procedure in case of discrepancies is settled.
3. **Most Important Provisions:**
* **Change of Reporting Deadline:** Financial agents should pay attention to the переносу [transfer] of the reporting deadline from September to July.
* **GIIN Notification:** It is important to notify the SPS in a timely manner about receiving or canceling the GIIN code.
* **Error Correction:** It is necessary to promptly respond to notifications from the SPS about errors in the report and provide corrected reports within the established deadlines.
* **Confidentiality of Information:** It should be remembered that access to information exchanged within the framework of FATCA is limited.
