Article 22. Account of external economic operations, accounting and audit of subjects of foreign economic activity
(the name of the article 22 is with changes, brought in in obedience to
By the law of Ukraine from 14.03.95 N 90/95-SR)
The subjects of foreign economic activity conduct the book-keeping and operative account of external economic operations, and also statistical accounting which is sent the organs of State statistics Ukraine.
Subjects of foreign economic activity at industry of account and accounting, and also commercial secret, follow By the law of Ukraine "About enterprises in Ukraine".
For the record-keeping of external economic operations the subjects of foreign economic activity use the card of accounts and instruction about his uses which operate on territory Ukraine, but by the proper changes and additions which represent the specific of foreign economic activity.
The subjects of foreign economic activity determine the order of the analytical accounting of foreign economic activity independently, inculcate the proper sub-accounts.
The subjects of foreign economic activity represent this activity and its results in the annual financial reporting the separately noted indexes:
- money (assets) which are in a external economic turn is separately selected in book-keeping balance - commodities, documents, securities, and also their sources (passive voices) - credits, debt, got incomes, and others like that
- in a report on gains and losses a profit yield from external economic operations and proper charges is separately represented. In a appendix (comments) to the annual financial report necessary explanations are done in relation to the resulted external economic performance indicators
Except for a annual financial report, information gets also a state tax inspection about the sums of the prepaid import taxes and export - monthly, not later than a 10 number of month which follows current. To the national bank of Ukraine (or on his errand - jar for foreign economic activity Ukraine) information is given about sums on the obligatory distributing of part of profit yield in foreign currency - four times on a year, not later than a 15 number of month which follows by a period covered.
Bank-credit establishments which carry out crediting of subjects of foreign economic activity have a right on the receipt of necessary information about the financial state of these subjects of foreign economic activity and their solvency in obedience to the terms of writing agreements about crediting.
It is forbidden to require presentation of the statistical accounting with violation of the order set by this Law. Information, not foreseen the state statistical accounting, by the subjects of foreign economic activity can be given on contractual basis the organs of state administration or law enforcement authorities on their requirement in set laws Ukraine to the order.
The audit of foreign economic activity, represented in the annual financial reports of subjects of foreign economic activity, is carried out уповноваженими on it by independent public accountant organizations in accordance with operating normative acts, which regulates public accountant activity on territory Ukraine.
(part is ninth the article 22 with changes, brought in in obedience to
By the law of Ukraine from 14.03.95 N 90/95-SR)
The tax revision of subjects of foreign economic activity is carried out the organs of state tax inspection in obedience to its competense more not frequent once on a year. | 
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