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The document ceased to be valid since  September 26, 2017 according to Item 2 of the Order of the State Customs Service of Ukraine of  July 18, 2017 No. 643

It is registered

in the Ministry of Justice of Ukraine

September 25, 2007.

No. 1097/14364

ORDER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of July 20, 2007 No. 618

About approval of the Procedure for return to taxpayers of means who are considered on the corresponding accounts of customs authority as advance payment, and customs and other payments, mistakenly and/or excessively paid to the budget, control for which collection is exercised by customs authorities,

(as amended on on December 24, 2010)

1. Approve the Procedure for return to taxpayers of means who are considered on the corresponding accounts of customs authority as advance payment and customs and other payments, mistakenly and/or excessively paid in the budget, control for which collection is exercised by customs authorities, it (is applied).

2. To department of customs payments (Dzhigalov S. O.) and to Legal department (Not brother L.M.) provide provision of this order on state registration in the Ministry of Justice of Ukraine.

4. To regional customs, customs to inform subjects of foreign economic activity on requirements of this order by lighting it in mass media and at evident information stands in the locations of divisions of customs, including at check points through frontier of Ukraine.

5. Determine that this order becomes effective in 10 days after its official publication.

6. To impose control of execution of this order on the vice-chairman of the State Customs Service of Ukraine Sheyko O. P.

 

Chairman State

Customs Service of Ukraine O. B. Egorov

Approved by the Order of the State Customs Service of Ukraine of July 20, 2007, No. 618

Procedure for return to taxpayers of means who are considered on the corresponding accounts of customs authority as advance payment, and customs and other payments, mistakenly and/or excessively paid to the budget, control for which collection is exercised by customs authorities,

I. General provisions

1. This Procedure is developed according to part two of Article 45 of the Budget code of Ukraine and Articles 43, 102 Tax codes of Ukraine.

II. Procedure for return to taxpayers of means who are considered on the corresponding accounts of customs authority as advance payment

1. The taxpayer has the right to return of remaining balance of funds of advance payment from the deposit account 3734, opened addressed to customs authority in Head department of the State Treasury of Ukraine in the city of Kiev (further - the deposit account 3734), and from the corresponding bank balance sheet account 2603 "Distribution Accounts of Business Entities" open for customs authority in authorized bank (further - the bank account 2603).

2. For return of these means by the taxpayer the application of any form signed by the head and the chief accountant of business entity or physical person is submitted to customs authority.

Return reasons of means, details of financial institution, identification code according to the Unified state register of the companies and organizations of Ukraine (DALEEEGRPOU) of the payer - the legal entity or surname, name and middle name and identification number according to the State register of physical litsplatelshchik of taxes and other obligatory payments (further - GRFL) (in the presence) the payer - physical person are specified in the statement.

In the statement the direction of transfer of means is determined:

a) into the account of the taxpayer opened in financial institution;

b) on bank account 2603 for payment of means to payers cash if such funds were deposited by cash.

3. The head (deputy manager) of customs authority considers the application registered in general department of customs authority (further - General department), and gives the assignment to the head (deputy manager) of department of customs payments of customs authority (further - Department) rather further review of the statement.

4. Department for 10 days:

checks availability of means on the corresponding account by studying of compliance of the amounts of means declared to return by the taxpayer to the available data in the Card - to the personal account of the taxpayer which form is given in appendix 1 to the Accounting treatment (further - the Kartochkalichny account of the taxpayer);

draws up the statement of reconciliation of remaining balance of the amounts of means of advance payment on the corresponding account of customs authority (further - the Reconciliation statement) in the form given in appendix 12 to the Accounting treatment;

prepares the conclusion about return to the taxpayer of means of advance payment which are considered on the corresponding account of customs authority (further - the Conclusion about return of means of advance payment), in the form given in appendix 1 to this Procedure.

5. The original of the statement, the Conclusion about return of means of advance payment signed by the head (deputy manager) of Department, the Reconciliation statement together with the service record signed by the head (deputy manager) of Department (further - document package), move to the head (deputy manager) of customs authority for acceptance of the final decision. Within three working days the head (deputy manager) of customs authority shall make the decision on return of means of advance payment by imposing of the resolution "To return" on the service record and sign the Conclusion about return of means of advance payment.

6. In case of acceptance by the head (deputy manager) of customs authority of the decision on return of means of advance payment, the Conclusion about return of means of advance payment is registered the official of Department in the magazine of registration of the conclusions about return to the taxpayer of means of advance payment which are considered on the corresponding accounts of customs authority (further - the Magazine of registration of the conclusions about return of means of advance payment) which form is given in appendix 2 to this Procedure.

The document package is transferred to General department for registration of the service record and its transfer together with the original of the Conclusion about return of means of advance payment to Service of finance, financial accounting and the reporting of customs authority (further - Service) for return of means.

Copies of the service record and the Conclusion about return of means of advance payment together with originals of the Reconciliation statement and the statement of the taxpayer remain in Department.

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