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Ministry of Justice of Ukraine

August 9, 2017

No. 976/30844

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 18, 2017 No. 643

About approval of the Procedure for return of advance payments (advance payment) and mistakenly and/or excessively paid amounts of customs payments

(as amended on 25-10-2019)

According to Article part five 299, of part three of Article 301 of the Customs code of Ukraine, I order to article 43 of the Tax Code of Ukraine and the subitem 5 of item 4 of 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,:

1. Approve the Procedure for return of advance payments (advance payment) and mistakenly and/or excessively paid amounts of customs payments which is applied.

2. Recognize invalid:

the order of the State Customs Service of Ukraine of July 20, 2007 No. 618 "About approval of the Procedure for return to taxpayers of means who are considered on the corresponding accounts of customs authority as advance payment, and customs and other payments, mistakenly and/or excessively paid to the budget, control for which collection is exercised by customs authorities", registered in the Ministry of Justice of Ukraine on September 25, 2007 at No. 1097/14364;

the order of the State Customs Service of Ukraine of October 28, 2008 No. 1200 "About approval of Changes in some orders of the State Customs Service of Ukraine", registered in the Ministry of Justice of Ukraine on November 18, 2008 for No. 1115/15806;

the order of the State Customs Service of Ukraine of December 24, 2010 No. 1536 "About introduction of amendments to the order of the State Customs Service of Ukraine of 20.07.2007 No. 618", registered in the Ministry of Justice of Ukraine on January 14, 2011 for No. 50/18788.

3. In accordance with the established procedure to provide to department of customs 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 18, 2017, No. 643

Procedure for return of advance payments (advance payment) and mistakenly and/or excessively paid amounts of customs payments

I. General provisions

1. This Procedure determines procedures of return to subjects of managing and/or to physical persons (further - taxpayers) means of advance payments (advance payment) and mistakenly and/or excessively paid amounts of customs, other payments, control of which collection is exercised State Customs Service and customs of State Customs Service, and penalty fee, including in the cases specified in parts nine, the tenth Article 55,  to Article part six 244,  of Article part five 299, parts three, the fifth Article 301 of the Customs code of Ukraine, article 43 of the Tax Code of Ukraine, part one of Article 9 of Chapter V of Appendix A to the Convention on temporary import ( Istanbul, 1990), by parts three of article 11 of Chapter II of the Customs convention about international delivery of freights using the book of MDP of 1975.

2. The organization of work with documents is performed with observance of requirements of the resolution of the Cabinet of Ministers of Ukraine of January 17, 2018 No. 55 "Some questions of documentation of management activity".

II. Procedure for return of money of advance payments (advance payment)

1. The taxpayer has the right to return of remaining balance of funds of advance payments (advance payment) from the deposit account opened in Treasury addressed to State Customs Service (further - the single account), from the deposit accounts opened on balance of Treasury addressed to customs of State Customs Service (further - the deposit account of customs of State Customs Service), and from the corresponding bank balance sheet account "Distribution Accounts of Business Entities" (further - the bank account) opened addressed to customs of State Customs Service in authorized bank.

2. For return of means of advance payments (advance payment) the taxpayer submits to State Customs Service (in case of payment of funds for the single account) or the relevant customs of State Customs Service (in case of payment into the deposit account of customs of State Customs Service or the bank account) the statement of any form in paper form or by electronic communication electronically with observance of requirements of the legislation in spheres of information security, electronic confidential services and electronic document management, or electronically by information and telecommunication systems of State Customs Service (further - ITC of State Customs Service) with observance of requirements of the legislation in spheres of information security, electronic confidential services and electronic document management, or electronically through system of electronic interaction of the state information resources and with observance of requirements of the legislation in spheres of information security, electronic confidential services and electronic document management.

Such application can be submitted within 1095 days from the date of introduction of advance payments (advance payment) for the corresponding deposit account.

The taxpayer specifies in the statement:

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