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Ministry of Justice of Ukraine

May 20, 2021

No. 667/36289

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 23, 2021 No. 166

About approval of the Procedure for accounting of the taxes, charges and other payments, single fee on obligatory national social insurance brought into the single account

(as amended of the Order of the Ministry of Finance of Ukraine of 16.05.2022 No. 140)

According to subitems 19-1.1.1 and 19-1.1.10 of Item 19-1.1 of Article 19-1 of the Section I of the Tax code of Ukraine, Article 9 of the Section III and Article 25 of the Section VI of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", to the Procedure for functioning of the single account and in pursuance of regulations of article 35-1 of the Tax Code of Ukraine, the central executive bodies, to No. approved by the resolution of the Cabinet of Ministers of Ukraine of April 29, 2020 321, to 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, for the purpose of streamlining of accounting of funds deposited into the single account, PRIKAZYVAYU:

1. Approve the Procedure for accounting of the taxes, charges and other payments, single fee on obligatory national social insurance brought into the single account which is attached.

2. In accordance with the established procedure to provide to department of forecasting of budget receipts:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control of execution of this order on the First Deputy Minister of Finance of Ukraine Ulyutin D. V. and the Chairman of the State Tax Administration of Ukraine Lyubchenko A. M.

Minister

S. Marchenko

 

It is approved:

First Deputy Minister of digital transformation of Ukraine

 

A. Vyskub

Chairman of the Public regulatory service of Ukraine

A. Kucher

Chairman of Public service of special communication and information security of Ukraine

Yu.Shchigol

Chairman of the State Tax Administration of Ukraine

V. Lyubchenko

Chairman of the Public treasurer service of Ukraine

T. Slyuz

 

Approved by the Order of the Ministry of Finance of Ukraine of March 23, 2021, No. 166

Procedure for accounting of the taxes, charges and other payments, single fee on obligatory national social insurance brought into the single account

I. General provisions

1. This Procedure determines the procedure of accounting of the taxes, charges and other payments, single fee on obligatory national social insurance brought into the single account for payment of monetary commitments and/or tax debt on the taxes and fees provided by the Tax code of Ukraine (further - the Code), single fee on obligatory national social insurance, including penalty fee and penalties, 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).

2. Terms in this Procedure are used in the values given in the Code, the Budget code of Ukraine, the Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance", "About electronic confidential services", "About electronic documents and electronic document management", the resolution of the Cabinet of Ministers of Ukraine 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, the central executive bodies", the regulatory legal acts of National Bank and other regulatory legal acts regulating the budget process.

3. The purpose of accounting of cash flow on the single account is ensuring timeliness and completeness of money transfer, brought into the single account, on budget accounts for transfer of taxes, charges and other payments, control for which collection is imposed on GNS, and/or into the off-budget accounts of bodies of GNS opened in Treasury for transfer of single fee (further - budget/off-budget accounts).

4. Accounting of cash flow on the single account is performed in the GNS information and telecommunication system (further - ITS GNS).

Information resource concerning accounting of cash flow on the single account consists of such processes:

1) maintaining the Transaction journal on the single account and the single card of the payer (further - EKP) as its component;

2) obtaining, processing and display in ITS GNS of Treasury of information on cash flow on the single account;

3) forming of notifications to payers about the found errors or discrepancies in the detail "Purpose of payment" of the settlement document;

4) reflection in ITS GNS of information obtained from payers through the information and telecommunication system "Electronic Office" (further - the Electronic office):

about use or about refusal of use of the single account;

about refining of the detail "Purpose of payment" of the settlement document on which money into the single account, and determination of accessory of payment is paid to the corresponding receiver;

5) return of funds from the single account to payers who cannot be identified and/or who are not included in the register of payers who use the single account;

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