Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 29, 2010 No. 1244

Some questions of implementation of article 95 of the Tax Code of Ukraine

(as amended on 23-12-2020)

According to Items 95. 95.5, 95.15, 95.16 and 95.18 of article 95 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides 4,:

1. Approve applied:

Procedure for collection of cash which belongs to the taxpayer, on account of repayment of its tax debt;

Procedure for change of starting price of sale of property of the taxpayer which is in tax pledge, on account of repayment of its tax debt and the bringing to publicity of information on time and conditions of carrying out the corresponding biddings;

Procedure for compensation for expenses, connected with the organization and tendering selling property of the taxpayer which is in tax pledge, and payments of banking services for money transfer in the relevant budget.

2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of April 15, 2002 N 538 "About approval of the Procedure for money recovery and sale of other assets of the taxpayer which are in tax pledge" (The Official Bulletin of Ukraine, 2002, N 16, of the Art. 871).

3. This resolution becomes effective since January 11, 2011.

Prime Minister of Ukraine

N. Azarov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 29, 2010, No. 1244

Procedure for collection of cash which belongs to the taxpayer, on account of repayment of its tax debt

1. This Procedure determines the mechanism of collection of cash which belongs to the taxpayer, on account of repayment of its tax debt.

2. The cash withdrawal at the taxpayer on account of repayment of its tax debt is performed by employees of monitoring body (further - workers) taking into account requirements of Items 95.2 - 95.5 articles 95 of the Tax Code of Ukraine.

In the cases provided by Items 95.2 - 95.4 articles 95 of the Tax Code of Ukraine, the decision of the head (his deputy or the authorized person) monitoring body about repayment of all amount of tax debt are issued in form according to appendix 1 based on the judgment about money recovery by the cash belonging to the taxpayer.

In case, stipulated in Item 95.5 articles 95 of the Tax Code of Ukraine, money recovery by the cash belonging to the taxpayer it is performed according to the decision of the head (his deputy or the authorized person) of monitoring body without appeal to the court which is issued in form according to appendix 3.

3. During cash withdrawal workers consider the available means.

In case when the cash amount at the taxpayer exceeds the amount of its tax debt, cash on amount of debt is subject to withdrawal.

4. Repayment of tax debt goes to the account also the cash found by workers in cash desk of the taxpayer, including in box of the registrar of settlement transactions, and in other storage locations of means.

5. By results of cash withdrawal the statement in form according to appendices 2, 4 is drawn up.

6. The withdrawn cash in national currency is brought by the worker in bank for transfer in the relevant budget / into the single account according to the procedure, No. 321 determined by the resolution of the Cabinet of Ministers of Ukraine of April 29, 2020 "About approval of the Procedure for functioning of the single account and accomplishment of regulations of article 35-1 of the Tax Code of Ukraine by the central executive bodies" (The Official Bulletin of Ukraine, 2020, No. 37, the Art. 1219), / into the account of the payer in system of electronic administration of the value added tax according to the procedure, No. 569 "Some questions of electronic administration of the value added tax" determined by the resolution of the Cabinet of Ministers of Ukraine of October 16, 2014 (The Official Bulletin of Ukraine, 2014, No. 87, the Art. 2482), in day of its collection, and in case of impossibility of such introduction - the next working day.

Cash in foreign currency is transferred to the bank or other financial institution having the right to realization of foreign currency to noted time for its sale according to the legislation and the subsequent transfer according to requirements of paragraph one of this Item.

Appendix 1

to the Procedure for collection of cash which belongs to the taxpayer, on account of repayment of its tax debt

See Appendix 1 (7Kb In original language)

Appendix 2

to the Procedure for collection of cash which belongs to the taxpayer, on account of repayment of its tax debt

See Appendix 2 (7Kb In original language)

Appendix 3

to the Procedure

See Appendix 3 (7Kb In original language)

Appendix 4

to the Procedure

See Appendix 4

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 29, 2010, No. 1244

Procedure for change of starting price of sale of property of the taxpayer which is in tax pledge, on account of repayment of its tax debt and the bringing to publicity of information on time and conditions of carrying out the corresponding biddings

1. This Procedure determines the mechanism of change of starting price of sale of property of the taxpayer which is in tax pledge (further - property), on account of repayment of its tax debt and the bringing to publicity of information on time and conditions of carrying out the corresponding biddings.

2. Repayment of all amount of tax debt of the taxpayer at the expense of its property is performed according to the decision of monitoring body made taking into account requirements of Item 95.3 of article 95 of the Tax Code of Ukraine in form according to appendix.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.