Ministry of Justice of Ukraine
July 24, 2017
of June 30, 2017 No. 610
About approval of the Procedure for the direction by monitoring bodies of the tax claims to taxpayers
According to Articles 59 and 60 of Chapter 4 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 the direction by monitoring bodies of the tax claims to taxpayers which is applied.
2. Declare invalid the order of the Ministry of the income and charges of Ukraine of October 10, 2013 No. 576 "About approval of the Procedure for the direction by bodies of the income and charges of the tax claims to taxpayers", registered in the Ministry of Justice of Ukraine on October 31, 2013 at No. 1840/24372.
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.
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.
Approved by the Order of the Ministry of Finance of Ukraine of June 30, 2017, No. 610
1. This Procedure is developed according to Articles 59 and 60 of Chapter 4 of the Section II of the Tax code of Ukraine (further - the Code) (taking into account articles 42 and 58 of the Code) and determines the mechanism of forming, the direction (delivery) and withdrawal of the tax claims by monitoring bodies.
2. Action of this Procedure extends to taxpayers who had tax debt.
3. In this Procedure terms are used in the values given in the Code.
1. The tax claim to the taxpayer who had tax debt is created by monitoring body to which according to the Code accomplishment of such function is assigned.
2. The tax claim is created if the taxpayer did not pay the amount to the terms established by the Code:
the approved monetary commitment;
the outstanding penalty fee added according to the procedure, determined by the Code.
3. During the period of appeal of the amount of the monetary commitments determined by monitoring body according to the Code, the tax claim on tax which is appealed does not go.
1. The tax claims are created automatically based on these information and telecommunication systems (further - ITS) monitoring bodies.
2. The tax claim does not go (is not handed) if the total amount of tax debt of the taxpayer does not exceed sixty free minima of the income of citizens. In case of increase in total amount of tax debt up to the size exceeding sixty free minima of the income of citizens, the monitoring body directs (hands) the tax claim to such taxpayer.
3. The tax claim, except general details, shall contain data on the fact of emergence of monetary commitment and the right of tax pledge, the size of tax debt which is provided with tax pledge, obligation to pay off tax debt and possible consequences of its default at the scheduled time, the warning of the inventory of assets which according to the legislation can be subject of tax pledge, possible date and time of carrying out the public biddings on their sale.
4. The amount of tax debt in the tax claim is put down in hryvnias with two decimal signs.
5. The form of the tax claim for the taxpayer - the legal entity (or separate division of the legal entity) is given in appendix 1 to this Procedure, and for the taxpayer - physical person - in appendix 2 to this Procedure.
6. If at the taxpayer to whom it is sent the tax claim (is handed), the amount of tax debt increases (decreases), all amount of tax debt of such taxpayer existing on repayment day is subject to repayment.
If after the direction (delivery) of the tax claim the amount of tax debt changed, but the tax debt was not paid off in full, the tax claim in addition does not go (is not handed).
1. The tax claim goes (is handed) not earlier than the first working day after the termination of the deadline of payment of the amount of monetary commitment established by the Code.
2. When forming the tax claims the sequence number for certain year which is entered in the corresponding register of the tax claims is automatically assigned to them.
3. After forming of the tax claim and entering of data into the conforming register the tax claim is registered in monitoring body on the same day and goes it (is handed) to the taxpayer.
4. Registers of the tax claims are kept by monitoring bodies in electronic form.
5. By transfer (delivery) of the tax claim the back of such tax claim remains in monitoring body and is filed the taxpayer.
6. The tax claim goes (is handed) to the taxpayer in written and/or electronic form.
The tax claims addressed by monitoring body to the taxpayer shall be constituted in writing, appropriately signed and certified by seal of such monitoring body.
Monitoring bodies can send to taxpayers who submit the reporting electronically the tax claims means of electronic communication electronically with observance of requirements of the law on electronic document management and the digital signature.
Upon the demand of the taxpayer who received the tax claim electronically the monitoring body provides to such taxpayer the conforming tax claim in paper form within three working days from the date of receipt of such request (in written or electronic form) the taxpayer.
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