of January 14, 1998 No. 343/10/19-0217
About accounting of offsets
For the organization of control of receipt of funds in budgets of all State Tax Administration of Ukraine levels obliges State Tax Administrations, since 01.01.98, to provide separate accounting of the amount of funds which are allocated for repayment of tax debts of payers in the budget by carrying out offset of means for financing of expenses in accounts of repayment of shortage on proper payments in the State and local budgets. Account is kept behind such procedure: the amounts of tax debt which is repaid by carrying out offset are considered as payment receipt in the additional register f. N 26 (amendments 1 and 2), got for accounting of repayment of the tax liabilities without available payment and on cards of personal accounts in the column "Settlement without Available Payment".
Records in cards of personal accounts about repayment of tax debt are carried out not later than the next day after receipt of the protocol on payment due date which answers date of the protocol.
Protocols of financial bodies and bodies of treasury are registered in the Magazine of registration of protocols of settlement between the manager of means who is financed from the Government (local) budget and the taxpayer in form and procedure which is given in appendices 3 and 4.
Accounting treatment for the amount offset in the daily report for f. N 1-PT "The certificate of the amounts of actual receipts of the Consolidated budget of Ukraine (by payment types, according to operational financial accounting GNA)" will be finished in addition.
Finish noted to subordinate tax administrations and provide obligatory urgent task performance.
Vice-chairman O. Ya. Savchenko
form No. 26
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