The Order establishes the mechanism of electronic interaction between the Central Securities Depository and the State Tax Service of Ukraine regarding the accounting of shares in limited and additional liability companies. The interaction is carried out through the “Trembita” system or other protected information systems. The Procedure consists of 12 points that define: subjects of interaction, information systems involved, list of data for exchange, terms and methods of information transfer, information protection requirements. This is a new regulatory act adopted to implement amendments to the Tax Code of Ukraine dated 23.02.2024.
Key provisions:
– The Central Depository daily transfers to the STS information about the owners of company shares and the size of their shares;
– Data transfer is carried out free of charge;
– Information includes detailed information about individual and legal entity owners (full name, passport data, EDRPOU codes, contact details, etc.);
– Specific requirements for information protection during its transfer and processing have been established.
