of April 29, 2020 No. 321
About approval of the Procedure for functioning of the single account and accomplishment of regulations of article 35-1 of the Tax Code of Ukraine by the central executive bodies
According to Item 35-1.10 of article 35-1 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
2. To provide to the State Tax Service and the Public treasurer service till December 31, 2020 for the account and in the expense limits provided by it in the Law of Ukraine "About the Government budget of Ukraine for 2020", implementation and functioning of the single account.
3. To the Ministry of Finance to bring in three-months time own regulatory legal acts into accord with this resolution.
4. This resolution becomes effective from the date of its publication, except Item 1 of this resolution which becomes effective along with the Law of Ukraine "About introduction of amendments to the Tax Code of Ukraine concerning implementation of the single account for tax payment and charges, single fee on obligatory national social insurance".
Prime Minister of Ukraine
Approved by the Resolution of the Cabinet of Ministers of Ukraine of April 29, 2020 , No. 321
1. This Procedure determines the mechanism of functioning of the single account for payment of monetary commitments and/or tax debt from the taxes and fees provided by the Tax code of Ukraine (further - the Code), single fee on obligatory national social insurance according to provisions of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - single fee) and other payments which are determined by the relevant legislation and control of which collection is imposed on GNS, debt on other payments (further - monetary commitments and/or tax debt (debt) on taxes and fees, single fee and other payments, control of which collection is imposed on GNS) and accomplishment of regulations of article 35-1 of the Code.
2. Terms which are used in this Procedure have such value:
single card of the payer - the electronic module of movement of means of the payer on the single account;
the integrated payer's card - form of operational account of taxes, charges, payments and single fee which is kept on each payment type;
information and telecommunication system - the integrated complex of processes, components and means hardware and the software for accomplishment of criterion function;
the control rating of payers on indicators - the ordered information on payers created by means of the GNS information and telecommunication system by certain quantitative indices by which GNS and its territorial authorities (further - bodies of GNS) are guided in case of determination of the amounts and priority of payment of payments from the single account on budget accounts for transfer of revenues and/or to the off-budget accounts of bodies of GNS opened in Treasury for transfer of single fee;
online information - set of the data created in the GNS information and telecommunication system by payers on revenues to the single account based on information on movement of the means on the single account fixed for certain date and time;
offline - information - set of the data created in the GNS information and telecommunication system by the payers on revenues to the single account based on information on purpose of payment which is specified/determined through electronic office to the corresponding receiver fixed for certain date and time;
payers - physical persons (residents and nonresidents of Ukraine), legal entities (residents and nonresidents of Ukraine) and their separate divisions which have receive (give) the taxation objects or perform the activities (transactions) which are the taxation object according to the Code, the legislation on collection and accounting of single fee and other relevant legislation and to whom the obligation on tax payment, charges, single fee and other payments, control of which collection is imposed on GNS, is assigned.
Other terms in this Procedure are used in the value given in the Code, the Budget code of Ukraine, the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and in the budget legislation.
3. The single account cannot be used by the payer for payment of monetary commitments and/or tax debt from the value added tax, the excise tax from realization of fuel and alcohol ethyl, and also for payment of part of net profit (income) in the budget state both municipal unitary enterprises and their associations.
4. Means which are considered on the single account do not belong to GNS.
Mechanism of transfer by payers of funds for the single account
5. For payment of monetary commitments and/or tax debt (debt) on taxes and fees, single fee and other payments, control of which collection is imposed on GNS, in Treasury addressed to GNS the single account on sub-account according to the chart of accounts of financial accounting in public sector approved by the Ministry of Finance is in accordance with the established procedure opened.
6. The notification on use or on refusal of use of the single account moves the payer electronically through electronic office according to the procedure, the stipulated in Clause 42-1 Code.
The payer has the right to notify on use or on refusal of use of the single account once within calendar year.
If the payer - the legal entity has separate divisions, then the notification on use or on refusal of use of the single account moves such legal entity on each separate division.
Use of the single account by the payer begins with the working day following behind day of submission to them of the notification on use of the single account.
In case of refusal the payer from use of the single account such use stops since January 1 of the next calendar year based on the notification on refusal of use of the single account.
7. Based on the notification on use of the single account of GNS no later than the next working day after its representation by the payer includes such payer in the register of payers who use the single account.
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