of September 7, 2011 No. 132-14/52
'...' According to the paragraph to the ninth part one of Art. 23 of the Law of Ukraine "About recovery of solvency of the debtor or recognition by his bankrupt" accomplishment of obligations of the debtor declared bankrupt is performed in cases and the procedure provided by the Section III of the Law.
Besides, according to paragraphs to second and third part one of Art. 23 of the Law from the date of adoption by economic court of the resolution on recognition of the debtor by the bankrupt and opening of the liquidating procedure business activity of the bankrupt comes to the end with the termination of production cycle on production of products in case of possibility of its sale and the term of accomplishment of all monetary commitments of the bankrupt, in particular concerning tax payment and charges (obligatory payments), it is considered such which came.
Therefore, from the moment of recognition of the debtor by the bankrupt emergence of new obligations of the debtor, in particular concerning tax payment and charges (obligatory payments) including the VAT, in connection with realization of property of the debtor in the liquidating procedure stops.
From now on new obligations of the debtor arise only in the cases provided by the Law. Such cases, in particular, are emergence of obligations concerning payment of the current utility and operating expenses and other expenses connected with implementation of the liquidating procedure (part nine of Art. 30 of the Law).
Please note that corresponding legal line item AFU (the resolution of 06.04.2004 adhere to No. 17/124) and VHSU (the resolution of 11.02.2009 No. B-19/105-02).
Considering stated above, we ask to review line item of GNAU concerning emergence of the taxation object of the VAT in case of realization of property of the bankrupt, that is after adoption by court of the resolution on recognition of the debtor by the bankrupt and opening of the liquidating procedure, and to report about results of consideration of this letter to Ministry of Justice of Ukraine.
The deputy minister of justice of Ukraine is the chief of staff A. Sedov
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