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Registered by

Ministry of Justice of Ukraine

August 2, 2017

No. 948/30816

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 14, 2017 No. 632

About approval of the Procedure for application of administrative detention of property of the taxpayer

(as amended on 08-06-2021)

According to Article 94 of Chapter 9 of the Section II of the Tax code of Ukraine, the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve the Procedure for application of administrative detention of property of the taxpayer which is applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of October 10, 2013 No. 568 "About approval of the Procedure for application of administrative detention of property of the taxpayer", registered in the Ministry of Justice of Ukraine on October 31, 2013 at No. 1839/24371.

3. In accordance with the established procedure to provide to department of tax policy of the Ministry of Finance of Ukraine:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine M. V Is sold.

Minister

A. Danilyuk

Approved by the Order of the Ministry of Finance of Ukraine of July 14, 2017, No. 632

Procedure for application of administrative detention of property of the taxpayer

I. General provisions

1. This Procedure is developed according to Article 94 of Chapter 9 of the Section II of the Tax code of Ukraine (further - the Code) which determines general procedure of application of administrative detention of property of the taxpayer.

2. The concepts used in this Procedure are applied in the values given in the Code.

II. Concept of administrative detention of property, its types and powers of the corresponding persons on decision making about seizure of property

1. Administrative detention of property of the taxpayer (further - seizure of property) is exclusive method of ensuring execution by the taxpayer of its obligations determined by the law.

2. The seizure of property can be complete or conditional and consists in prohibition to the taxpayer to make concerning the property which is subject to arrest, the actions specified in Item 94.5 of Article 94 of Chapter 9 of the Section II of the Code.

3. It can be seized by tax authority any property of the taxpayer, except property on which collection according to the law, and means on the account of the taxpayer cannot be turned.

4. The decision on application of seizure of property of the taxpayer and the decision on seizure during temporary detention of property is made by the head (his deputy or the authorized person) of tax authority.

III. Circumstances under which the seizure of property is applied

1. The seizure of property can be applied if one of the following circumstances becomes clear:

1) the taxpayer violates rules of the property acquisition which is in tax pledge;

2) the physical person having tax debt goes abroad;

3) the taxpayer refuses conducting documentary or actual check in the presence of legal causes for its carrying out or the admission of officials of tax authority;

4) there are no permissions (license) for implementation of economic activity, and also in case of absence of registrars of the settlement transactions registered in the procedure established by the legislation except the cases determined by the legislation;

5) there is no registration of person as taxpayer in tax authority if such registration is obligatory according to the Code or when the taxpayer who received the tax notification or having tax debt makes actions for transfer of property out of limits of Ukraine, to its concealment or transfer to other persons;

6) the taxpayer refuses conducting check of condition of safety of the property which is in tax pledge;

7) the taxpayer does not allow the tax managing director to creation of the act of the belongings list which is transferred to tax pledge;

8) the taxpayer (his officials or persons perfroming cash payments and/or performing the activities which are subject to licensing) refuses carrying out according to requirements of the Code of inventory count of fixed assets, inventory items, money (removal of remaining balance of inventory items, cash);

The nonresident begins 9) and/or performs economic activity through permanent mission in the territory of Ukraine without capture on tax accounting that is confirmed by the inspection statement.

2. In the presence of any of the following circumstances the head (his deputy or the authorized person) of tax authority makes the decision on application of seizure of property of the taxpayer.

IV. Procedure for application of seizure of property

1. The head (his deputy or the authorized person) of tax authority in the presence of one of the circumstances determined by the Section III of this Procedure and based on the address about application of administrative detention of property of the taxpayer (appendix 1) of the relevant division, within the powers establishes such circumstances, makes the decision on application of administrative detention of property of the taxpayer (appendix 2).

2. Justification of the arrest imposed property of the taxpayer according to the decision of the head (his deputy or the authorized person) of tax authority shall be checked by court within 96 hours.

In that case the decision of the head (his deputy or the authorized person) of tax authority is filed a lawsuit within 24 hours from the moment of establishment of the circumstances causing such appeal to the court.

The term determined by this Item does not include daily hours which have for the weekend and holidays.

3. The decision on application of administrative detention of property of the taxpayer goes the registered mail with the assurance of receipt or is handed personally under list:

1) to the taxpayer with the requirement to temporarily stop alienation of its property;

2) to other persons, in ownership, the order or use of which there is property of such taxpayer, with the requirement to temporarily stop its alienation.

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