LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of April 6, 2010 No. 3774/5/10-5014/1151

Concerning application of subitem 4.4.1 of Item 4.4 of article 4 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds"

According to part two of article 19 of the Constitution of Ukraine public authorities, their officials shall act only on the basis, within powers and method which are provided by the Constitution and the laws of Ukraine.

The law is the special legal act on the tax matters establishing procedure for repayment of obligations of legal entities or physical persons to budgets and the state trust funds on taxes and fees (obligatory payments) including collection on compulsory national pension insurance and fees on obligatory national social insurance, charges and payments of penalty fee and penalties which are applied to taxpayers by monitoring bodies, including for violations in the sphere of foreign economic activity, and determining appellate procedure of actions of bodies of collection.

- customs authorities - concerning the excise duty and the value added tax (taking into account cases when the obligation on their collection or control is assigned by the law to tax authorities), import and export customs duties, other taxes and fees (obligatory payments) which according to the laws are collected when importing (transfer) of goods and objects to customs area of Ukraine or export (transfer) of goods and objects from customs area of Ukraine;

- bodies of the Pension fund of Ukraine - concerning collection on compulsory national pension insurance;

- bodies of funds of obligatory national social insurance - concerning fees on obligatory national social insurance, within the competence of these bodies established by the law;

- tax authorities - concerning taxes and fees (obligatory payments) levied in budgets and the state trust funds except specified in subitems 2.1.1-2.1.3 of this Item.

Execution of subitem 4.4.1 of Item 4.4 of article 4 of the Law is performed by bodies of GNS of Ukraine according to legal acts of Ukraine during the appeal procedures using tax explanations.

The line item of courts on the specified question is stated in Item 7.6 of the resolution of the Plenum of the Supreme Economic Court of Ukraine of 25.07.2002 N 1056 "About measures for ensuring identical and correct application of the legislation on taxes" according to which provisions of subitem 4.4.1 of Item 4.4 of article 4 of the Law concern only the procedure of appeal coordination of the tax liabilities.

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