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The document ceased to be valid since February 28, 2014 according to item 4 of the Order of the Ministry of the income and charges of Ukraine of December 5, 2013 No. 765

It is registered

Ministry of Justice of Ukraine

September 25, 2007

No. 1096/14363

ORDER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of July 20, 2007 No. 615

About approval of the Procedure for conducting operational accounting of means by customs authorities which are considered on the corresponding accounts of customs authorities as advance payment (surcharge), and the amounts customs and other payments paid by taxpayers during customs clearance of goods

(as amended on on October 19, 2010)

1. Approve the Procedure for conducting operational accounting of means by customs authorities which are considered on the corresponding accounts of customs authorities as advance payment (surcharge) and the amounts of the customs and other payments paid by taxpayers during customs clearance of goods it (is applied).

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

3. To regional information customs (Koposov S.A.):

3.1. In a month together with Department of customs payments (Dzhigalov S. O.) to prepare the specification on development of the software "Operational accounting of means of advance payment (surcharge) and the amounts of the customs and other payments paid by taxpayers during customs clearance of goods".

3.2. In a month from the date of determination of the specification to develop and put the corresponding software into operation.

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

5. In Regulations on the department of customs payments of regional customs, customs of direct subordination, customs approved by the order of the State Customs Service of Ukraine of 28.12.99 of N 864, registered in the Ministry of Justice of Ukraine 27.01.2000 for N50/4271, Sections 1-7 and appendices 1-10 to exclude.

6. To impose control over the implementation of the order on the vice-chairman of the State Customs Service of Ukraine Sheyko A. P.

Chairman of the State Customs Service of Ukraine

A. B. Egorov

Approved by the Order of the State Customs Service of Ukraine of July 20, 2007, No. 615

Procedure for conducting operational accounting of means by customs authorities which are considered on the corresponding accounts of customs authorities as advance payment (surcharge), and the amounts of the customs and other payments paid by taxpayers during customs clearance of goods

I. General provisions

1. This Procedure is developed according to requirements of part two of Article 305 of the Customs code of Ukraine, Items 5, 6 Procedures for entering of the value added tax into the budget during the import (transfer) of goods to customs area of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of 02.04.98 of N 417, the order of the Ministry of Finance of Ukraine and the State Customs Service of Ukraine of 24.01.2006 N25/44 "About Approval of the Procedure for Settlement and Cash Servicing through Bodies of the State Treasury of Ukraine Customs and Other Payments Which Are Made to / or during Customs Clearance" registered in the Ministry of Justice of Ukraine 25.01.2006 behind N64/11938, and other regulatory legal acts.

2. In this Procedure the term "advance payment" means provisional cash cover, namely means of the payer who according to own decision transfers funds on determined according to Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine for customs and other payments which are made to / or during customs clearance, the approved order of the Ministry of Finance of Ukraine and the State Customs Service of Ukraine of 24.01.2006 of N25/44, registered in the Ministry of Justice of Ukraine 25.01.2006 for account N64/11938, for ensuring payment of customs and other payments.

Other terms are used in the values established:

Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine customs and other payments which are made to / or during customs clearance, the approved order of the Ministry of Finance of Ukraine and the State Customs Service of Ukraine of 24.01.2006 N25/44, registered in the Ministry of Justice of Ukraine 25.01.2006 for N64/11938.

3. This Procedure establishes the mechanism of conducting operational accounting of movement of means by customs authorities of advance payment (surcharge), the amounts of customs and other payments, bills of exchange and the amounts of the tax benefits provided during realization of customs affairs.

4. Accounting, control and creation of the reporting are performed in the forms established in appendices 1-18 to this Procedure unified with forms of the Inspector-2006 program.

5. Card - the personal account of the taxpayer, registers and registers specified in Sections II-IX of this Procedure are kept by department of customs payments of customs authority (further - Department) in electronic form.

6. Filling of forms of operational accounting is performed in hryvnias with two decimal signs.

II. Accounting of advance payment receipt (surcharge)

1. The amounts of means of advance payment (surcharge) which are considered on the deposit accounts opened addressed to customs authorities in bodies of the State Treasury of Ukraine for the balance sheet account 3734 "Deposit Accounts of Bodies of Collection" (further - the deposit account 3734) or on the corresponding account opened by customs authority in authorized bank according to the balance sheet account 2603 "Distribution Accounts of Business Entities" (further - the bank account 2603), are confirmed by the statement of body of the State Treasury of Ukraine or the original of the receipt cash document which confirms surcharge with cash in authorized bank (cash desk of customs authority).

2. In payment powers of attorney on payment of customs and other payments for the cargo customs declaration (further - GTD), the unified customs receipt MD-1 (further - MD-1) in the column "Purpose of payment" shall be specified "Advance payment (surcharge) for customs clearance".

3. The Department receives confirmation about receipt of advance payment amount (surcharge) throughout the working day in the ON-LINE mode.

In the absence of the corresponding technical supply the Department daily verifies the amounts of receipts with statements from the corresponding accounts and the receipt cash documents which are available in Service of finance, financial accounting and reporting of customs authority (further - Service).

4. Based on the data specified in statements from accounts, receipt cash documents, the amounts, dates and numbers of payment documents according to which transfer of the amounts of means of advance payment (surcharge) is performed are introduced in card - the personal account of the taxpayer (further the Card) which form is given in appendix 1 to this Procedure, in the "Balance of the Taxpayer on the Deposit Account 3734 of Customs Authority" card (further - the Card about balance) which form is given in appendix 2 to this Procedure, in the register of accounting of the receipt of funds of advance payment (surcharge) which arrived into the deposit account 3734, form of which is given in appendix 3 to this Procedure, and in the register of accounting of receipt of funds of advance payment (surcharge) which arrived on bank account 2603 from the subjects of foreign economic activity or physical persons performing customs clearance of goods according to the procedure, provided for subjects of foreign economic activity, on condition of registration of GTD which form is given in appendix 4 to this Procedure.

5. If necessary the corresponding statement from the register of accounting of payment powers of attorney of the State Treasury of Ukraine in electronic form is distributed in divisions of customs clearance, on customs posts.

In case of introduction of cash payments confirmation of the fact of transfer of funds for the corresponding account of customs authority is the original of the receipt cash document.

6. When implementing transactions on write-off of the amounts of the customs and other payments added on GTD money which is considered on bank account 2603 are charged off in the beginning and are intended for payment of customs and other payments, and then money which is on the deposit account of customs authority is charged off.

Cash which is in cash desk of customs authority for the end of the working day no later than the next working day is given Service into the corresponding accounts of customs authority.

III. Procedure for maintaining personal accounts of taxpayers

1. The card opens Department annually on each taxpayer under condition:

receipts of the daily statement from the accounts opened addressed to customs authorities in bodies of the State Treasury of Ukraine about receipt of funds of advance payment (surcharge) on the deposit account 3734 of customs authority;

availability at the taxpayer of remaining balance of the amounts of means after holding all necessary procedures for closing of accounting year on payments which are controlled by customs authorities (according to the removed initial balance by results of transactions for the end of fiscal year on the personal account of the payer).

2. Graphs Kartochki are filled in the following procedure:

2.1. In graphs of the Information on the Taxpayer block information concerning the taxpayer is specified namely:

the name of the payer - the legal entity, or surname, name and the payer's middle name - physical person;

identification code according to the Unified state register of the companies and organizations of Ukraine (further - EGRPOU) platelshchikayuridichesky person or identification number according to the State register of physical persons - taxpayers and other obligatory payments (further - GRFL) (in the presence) the payer - physical person;

account details in such procedure: IFI, the name of financial institution, number and type of the account - in foreign currency or in national currency.

2.2. In the "Information on Movement of Means on Deposit Account 3734" block are specified:

in the line "The Period for Which the Card Is Created" - start date and the end of the period for which the Card is created (format: number, month, year);

in the line "Balance of Advance Payment (Surcharge) at the Beginning of the Period" - the total amount of balance of advance payment (surcharge) at the beginning of the period for which the Card is created.

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