ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 30, 2017 No. 610

About approval of the Procedure for the direction by tax authorities 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 tax authorities 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.

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.

Approved by the Order of the Ministry of Finance of Ukraine of June 30, 2017, No. 610

Procedure for the direction tax authorities of the tax claims to taxpayers

I. General provisions

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 tax authorities.

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.

II. Conditions of forming by tax authorities of the tax claims

1. The tax claim to the taxpayer who had tax debt is created by tax authority 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 by the taxpayer according to article 56 of the Code of the amount of the monetary commitments determined by tax authority according to the Code and other legal acts, the tax claim on the appealed tax is not created and does not go, and the amount of such monetary commitment is considered uncoordinated.

III. Procedure for forming by tax authorities of the tax claim

1. The tax claims together with detailed calculation of the amount of tax debt are created automatically based on these information and telecommunication systems (further - ITS) tax authorities taking into account information on tax debt on customs payments obtained according to the procedure of exchange of information according to Item 41.2 of article 41 of the Code.

2. The tax claim 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 hundred eighty free minima of the income of citizens, the tax authority directs (hands) the Tax claim is not created also to such taxpayer.

3. The tax claim, except general details, shall contain data on the fact of emergence of tax debt 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 belongings list which according to the legislation can be subject of tax pledge, carrying out the public biddings selling mortgage property.

Detailed calculation of the amount of tax debt is applied to the tax claim.

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 legal person / the authorized person on cooperation agreement or the agreement on distribution of products/managing director of property on the agreement of property management) is given in appendix 1 to this Procedure (form "Yu"), and for the taxpayer - physical person - in appendix 2 to this Procedure (form "F").

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).

IV. Procedure for the direction (delivery) of the tax claims by tax authorities to taxpayers

1. The tax claim together with detailed calculation of the amount of tax debt 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 of the tax claims by tax authority the sequence number for certain year within such body which is entered in the corresponding register of the tax claims is automatically assigned to them.

The sequence number of the tax claim has such format: NNNNNNN-PPPP-OOOO, where

N - sequence number (7 figures);

Р - code of structural division (4 figures);

About - code of tax authority (4 figures).

3. After forming of the tax claim and entering of data into the conforming register the tax claim is registered in tax authority on the same day and goes it (is handed) to the taxpayer.

4. Registers of the tax claims are kept by tax authorities in electronic form.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info