ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of February 11, 2019 No. 60

About approval of the Procedure for information exchange of the State Tax Administration of Ukraine, its territorial authorities, the Public treasurer service of Ukraine, its territorial authorities, local financial bodies in the course of return (transfer) to taxpayers mistakenly and/or excessively paid amounts of monetary commitments and penalty fee

According to Article 43 of Chapter 1, 166, to Item 179.8 of Article 179 of the Section IV of the Tax code of Ukraine, part two of Article 45 of Chapter 8 of the Section II and part two of Article 78 of Chapter 12 of the Section III of the Budget 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 to Article 102 of Chapter 9 of the Section II, Article:

1. Approve the Procedure for information exchange of the State Tax Administration of Ukraine, its territorial authorities, the Public treasurer service of Ukraine, its territorial authorities, local financial bodies in the course of return (transfer) to taxpayers mistakenly and/or excessively paid amounts of monetary commitments and penalty fee which is applied.

2. Recognize invalid orders of the Ministry of Finance of Ukraine:

of December 15, 2015 No. 1146 "About approval of the Order of interaction of territorial authorities of the Public fiscal service of Ukraine, local financial bodies and territorial authorities of the Public treasurer service of Ukraine in the course of return to taxpayers mistakenly and/or excessively paid amounts of monetary commitments and penalty fee", registered in the Ministry of Justice of Ukraine on December 31, 2015 for No. 1679/28124;

of April 6, 2018 No. 417 "About approval of Changes in the Order of interaction of territorial authorities of the Public fiscal service of Ukraine, local financial bodies and territorial authorities of the Public treasurer service of Ukraine in the course of return to taxpayers mistakenly and/or excessively paid amounts of monetary commitments", registered in the Ministry of Justice of Ukraine on April 27, 2018 for No. 533/31985.

3. In accordance with the established procedure to provide to department of monitoring of databases and verification of payments of the Ministry of Finance of Ukraine:

submission 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, except Item 2 of this order which becomes effective from the first day of the seventh month following after month of its official publication and is applied to return of payments, receivable:

to the government budget, from the first day of the fourth month following after month of official publication of this order;

to local budgets, and the payments which are subject to distribution between state and local budgets from the first day of the seventh month following after month of official publication 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 Vlasov A. S., Chairman of the Public treasurer service of Ukraine Slyuz T. Ya.

Approved by the Order of the Ministry of Finance of Ukraine of February 11, 2019, No. 60

Procedure for information exchange of the State Tax Administration of Ukraine, its territorial authorities, the Public treasurer service of Ukraine, its territorial authorities, local financial bodies in the course of return (transfer) to taxpayers mistakenly and/or excessively paid amounts of monetary commitments and penalty fee

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