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Registered by

Ministry of Justice of Ukraine

August 10, 2022

No. 908/38244

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 28, 2022 No. 220

About approval of the Procedure for write-off of bad tax debt of taxpayers

According to Article 101 of Chapter 9 of the Section II of the Tax code of Ukraine, 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, I order:

1. Approve the Procedure for write-off of bad tax debt of taxpayers which is applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of October 10, 2013 No. 577 "About approval of the Procedure for write-off of bad tax debt of taxpayers", registered in the Ministry of Justice of Ukraine on October 31, 2013 for No. 1844/24376.

3. In accordance with the established procedure to provide to department of ensuring coordination and monitoring work:

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.

5. I impose control of execution of this order on the First Deputy Minister Ulyutin D. V. and the Chairman of the State Tax Administration of Ukraine.

Minister

S. Marchenko

It is approved

Acting as Chairman of the State Tax Administration of Ukraine

T. Kiriyenko

Chairman of the Public regulatory service of Ukraine

A. Kucher

 

Approved by the Order of the Ministry of Finance of Ukraine of July 28, 2022, No. 220

Procedure for write-off of bad tax debt of taxpayers

I. General provisions

1. This Procedure is developed according to Article 101 of Chapter 9 of the Section II of the Tax code of Ukraine (further - the Code) and determines the mechanism of write-off of bad tax debt.

2. Action of this Procedure according to the Code extends to physical persons (residents and nonresidents), legal entities (residents and nonresidents) and their separate divisions which have are received (transfer) the taxation objects or perform the activities (transactions) which are the taxation object and to whom the obligation of tax payment and charges is assigned.

Regulations of this Procedure do not extend to the monetary commitments or tax debt remaining outstanding after the liquidation of the taxpayer which is not connected with bankruptcy.

3. In this Procedure terms are used in the values given in the Code.

II. Determination of the bad tax debt which is subject to write-off

1. The bad tax debt, including the penalties, penalty fee added on such tax debt is subject to write-off.

2. Bad tax debt is:

1) tax debt of the taxpayer declared in accordance with the established procedure bankrupt, requirements for whom were not met in connection with insufficiency of property of the bankrupt, - as of date of the introduction in legal force of the court order about approval of the report of the liquidator and the liquidation balance sheet (in case of bankruptcy of the debtor legal entity) or determinations of court about completion of the procedure of repayment of debts of the debtor and closing of proceeedings about insolvency (in case of bankruptcy of the debtor - physical person);

2) tax debt of the physical person recognized judicially as incapacitated it is unknown absent or declared the dead, in case of insufficiency of property on which collection according to the law can be turned, - as of date of the introduction in legal force of the relevant decision of court;

3) tax debt of the died physical person in case of insufficiency of property on which collection according to the law can be turned, - as of signature date of the act of the inventory of heritable property on condition of receipt of information on signing of such act according to the current legislation;

4) tax debt of physical person which is wanted more than 720 days, - as of the date of receipt of information on request of body of GNS according to relevant organs;

5) tax debt of the taxpayer, including tax agent concerning which prescriptive limit expired, stipulated in Item 102.4 Articles 102 of Chapter 9 of the Section II of the Code, - as of decision date the head (his deputy or the authorized person) of territorial authority of GNS;

6) the tax debt of the taxpayer which arose owing to force majeur circumstances (force majeure circumstances) - as of the date following deadline of payment of monetary commitments for the period of which the date specified in the document confirming the fact of force majeur circumstances (force majeure circumstances) is the share.

Such fact of force majeur circumstances (force majeure circumstances) is confirmed by the certificate on force majeur circumstances (force majeure circumstances) (further - the Certificate) issued by Chamber of Commerce and Industry of Ukraine or regional Chambers of Commerce and Industry authorized by it;

7) tax debt of the taxpayer concerning which in the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming record about its termination based on the judgment is made, - as of the date of the termination of state registration of the taxpayer specified in the adequate notice of the state registrar;

8) tax debt of bank concerning which there is decision of Fund of guaranteeing household deposits on approval of the report on completion of liquidation of bank or the decision of the National Bank of Ukraine on approval of the liquidation balance sheet, adoption of the final report of the liquidator and completion of the liquidating procedure, - as of acceptance date of the relevant decision.

3. Determination of the amount of the bad tax debt which is subject to write-off is performed by territorial authorities of GNS based on the GNS this information and communication systems (further - IKS) as of day of emergence of bad tax debt for each of the cases determined by Item 2 of this Section.

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