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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 18, 2024 No. 23

About modification of the Procedure for opening and closing of accounts in national currency in bodies of the Public treasurer service of Ukraine

According to the Budget 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. Make changes to the Procedure for the opening and closing of accounts in national currency in bodies of the Public treasurer service of Ukraine approved by the order of the Ministry of Finance of Ukraine of June 22, 2012 No. 758, registered on July 18, 2012 at No. 1206/21518, having been reworded as follows it which is applied the Ministry of Justice of Ukraine.

2. In accordance with the established procedure to provide to department of the government budget 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.

3. In three-months time from the date of entry into force of this order to provide to the public treasurer service of Ukraine renewal with clients of agreements on implementation of settlement and cash servicing according to requirements of this order.

In case of impossibility of renewal of the contracts on implementation of settlement and cash servicing with clients located in the territories in which are conducted fighting or temporarily occupied, and not performing the activities in the normal mode, in time, established by paragraph one of this Item (was conducted), to provide renewal of such agreements within three months from the date of the termination or cancellation of legal regime of warlike situation in Ukraine.

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

5. To impose control over the implementation of this order on Deputy Ministers of Finance of Ukraine according to distribution of obligations and the Chairman of the Public treasurer service of Ukraine Slyuz T. Ya.

Approved by the Order of the Ministry of Finance of Ukraine of June 22, 2012, No. 758

(in edition of the Order of the Ministry of Finance of Ukraine of January 18, 2024 No. 23)

Procedure for opening and closing of accounts in national currency in bodies of the Public treasurer service of Ukraine

I. General provisions

1. This Procedure regulates relations between bodies of the Public treasurer service (further - bodies of Treasury) and the managers of budgetary funds, receivers of budgetary funds isolated by divisions / the isolated structural divisions of managers of budgetary funds (receivers of budgetary funds), the companies, organizations, the organizations, physical persons - entrepreneurs and funds of obligatory national social and pension insurance (further - clients), and also the bodies controlling collection of receipts of the budget and local government bodies in the course of opening (closing) of accounts.

2. In this Procedure the following terms are used in the following sense:

budget accounts accounts which open in bodies of Treasury for ensuring treasurer servicing of means state and local budgets;

budget accounts for transfer of receipts (the account on receipts) - accounts which are opened by bodies of Treasury for transfer of the income of budgets, own receipts of budgetary institutions, receipts from return of the credits (loans) including attracted with the state (The Verkhovna Rada of the Autonomous Republic of Crimea, regional councils, city territorial communities) or under the state (local) guarantees;

budget accounts for implementation of expenses (the account on expenses) - accounts which are opened by bodies of Treasury for implementation of transactions for expenses state and local budgets for ensuring accomplishment of the Law on the Government budget of Ukraine and decisions on local budgets;

budget accounts for transactions with budget means accounts which open to managers of budgetary funds and receivers of budgetary funds, the isolated divisions / to the isolated structural divisions of managers of budgetary funds (receivers of budgetary funds) for implementation of transactions with the budgetary funds allocated for accomplishment of the budget programs provided by the relevant budget. Budget accounts for transactions with budgetary funds are subdivided into personal accounts which are opened for managers of means of local budgets, registration accounts of managers of budgetary funds, special registration accounts of managers of budgetary funds, accounts of receivers of budgetary funds, accounts for accounting of transactions on nation-wide expenses and crediting, accounts for accounting of transactions with interbudget transfers, accounts for accounting of transactions on loan granting;

deposit accounts - off-budget accounts which are opened for clients in bodies of Treasury for transactions with means which with approach of the corresponding conditions are subject to return or transfer to destination;

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