of August 1, 2017 No. 73
About approval of the List of transactions on settlement and cash services which are not the taxation object
According to Articles 7, of 15, 56 Laws of Ukraine "About the National Bank of Ukraine", article 196 of the Tax Code of Ukraine and for the purpose of activity definition which belong to services in settlement and cash services the Board of the National Bank of Ukraine decides:
1. Approve the List of transactions on settlement and cash services which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object which is applied.
3. To accounting department (Lukasiewicz B. V.) after official publication to bring contents of this resolution to the attention of banks of Ukraine for use in work.
4. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine Borisenko R. M.
Acting as chairman
Approved by the Resolution of Board of the National Bank of Ukraine of August 1, 2017, No. 73
1. Transactions on opening (closing) of customer accounts in national and foreign currencies, bank metals (further - accounts):
1) transactions on opening, closing of customer accounts;
2) renewal of customer accounts, including renewal of customer account into the account of liquidation commission in connection with its liquidation.
2. Transactions on documentary registration or confirmation of calculations of clients:
1) provision of forms of cards with specimen signatures, including for replacement of cards with specimen signatures;
2) provision of statements from customer accounts (on paper, in electronic form, in the form of text messages, with use of payment devices, mobile communication, etc.) and appendices to them;
3) provision of duplicates of statements from customer accounts;
4) provision of documents (copies of documents) which are documentary confirmation of the transfer of means, including on transactions with use of electronic means of payment; issue of duplicates/copies of the cash, settlement and other documents which are stored in archive;
5) document creation (cash checkbooks, powers of attorney on the order / or accomplishment of account transactions, etc.) during opening, servicing of customer accounts, and also closing of customer accounts on their initiative;
6) search (request), refining, return, cancellation, change of conditions of the translations advised and the provided guarantees, letters of credit; confirmation of the registered payments, account balances;
7) issue of references on export from Ukraine of the foreign currency (checks, payment cards) withdrawn from account or purchased in authorized bank;
8) provision of references to the account holder upon the demand of the state bodies concerning settlement and cash services of clients [about opening (closing) and availability of accounts, about payment confirmation of the authorized capital, confirmation of remaining balance of means on accounts, absence or availability of the credits, condition of calculations, etc.], according to Articles 60 - 62 Laws of Ukraine "About banks and banking activity";
9) provision of the references concerning settlement and cash services of clients [about opening/closing, availability of accounts, confirmation of remaining balance of means on accounts, absence or availability of the credits, hryvnia exchange rate to foreign currencies and bank metals, condition of agreement settlements (credit/loan, export/import, etc.), the performed transactions on purchase, sale, exchange of foreign currency, including for loan repayment], and also information necessary for forming of the audit report and so forth;
10) sending messages on refining of payment details, return or withdrawal of the settlement document based on the document on response.
3. Transactions on carrying out calculations of clients:
1) carrying out calculations of clients for write-off and transfer of means by all types of accounts in national and foreign currencies;
2) money transfer in national and foreign currencies from one customer account into other its account;
3) money transfer (including acceptance of utility and other payments from physical persons) in national and foreign currencies through accounts and without their opening (irrespective of payment procedure);
4) account management of corresponding banks;
5) accomplishment of transactions on money transfer by means of systems of remote servicing (including by means of payment devices with use of electronic means of payment, the systems "client bank", "client-Internet bank", telephone banking);
6) accomplishment of transactions on privatization accounts;
7) exchange (converting) of foreign currency in non-cash form;
8) accomplishment of translated orders of foreign banks for benefit of citizens;
9) purchase and sale of non-cash foreign currency, bank metals at the request of clients and for implementation of own transactions of bank;
10) transfer and transfer of the receipt of the receiver of the translation in accordance with the terms of the translated order;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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