ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of December 17, 2010 No. 953

About approval of the Instruction about procedure for charge and repayment of penalty fee on payments which are controlled by bodies of the State Tax Service

1. Approve the Instruction about procedure for charge and repayment of penalty fee on payments which are controlled by bodies of the State Tax Service which is applied.

2. To provide to records department and the reporting (Tereshchenko V. V.) submission of this order on state registration in the Ministry of Justice of Ukraine in accordance with the established procedure.

3. Declare invalid the order of State Tax Administration of Ukraine of 11.06.2003 No. 290 "About approval of the Instruction about procedure for charge and repayment of penalty fee on payments which are controlled by bodies of the State Tax Service", registered in the Ministry of Justice of Ukraine 27.06.2003 for No. 522/7843.

4. This order becomes effective from the date of official publication.

5. To impose control over the implementation of this order on the vice-chairman Malikov V. O.

Approved by the Order of State Tax Administration of Ukraine of December 17, 2010 No. 953

The instruction about procedure for charge and repayment of penalty fee on payments which are controlled by bodies of the State Tax Service

I. General provisions

1.1. This Instruction is developed according to Articles 2, 8 Laws of Ukraine "About the State Tax Service in Ukraine" and for the purpose of accomplishment of Articles 129, of 130, of 131 Tax code of Ukraine (further - the Code).

1.2. This Instruction establishes procedure for maintaining by bodies of the State Tax Service of accounting of charge and repayment of penalty fee which is levied from taxpayers in connection with untimely repayment of the approved monetary commitment, and penalty fee on the tax liability added by monitoring body in case of identification of its understating and/or determined by the tax agent in case of payment (charge) of the income for benefit of payers of nalogovfizichesky persons and/or monitoring body during check of such tax agent.

1.3. In this Instruction terms are used in such value:

monetary commitment of the taxpayer - the amount of means which the taxpayer shall pay to the relevant budget as the tax liability and/or the penal (financial) sanction, and also sanctions for violation of the law in the sphere of foreign economic activity;

penalty fee - the amount of means in the form of the percent added on the amounts of the monetary commitments which are not paid to the terms established by the legislation;

the tax declaration, calculation - the document which is submitted by the taxpayer (including separate division in the cases determined by the Code) to monitoring body to the terms established by the law and based on which charge and/or payment of the tax liability, or the document testimonial of income amounts added (paid) for benefit of taxpayers - physical persons, the amounts of the withheld and/or paid tax is performed;

the tax liability - the amount of means which the taxpayer, including the tax agent, shall pay to the relevant budget as tax or collection on the basis, according to the procedure and in the terms determined by the tax legislation (including the amount of means determined by the taxpayer in the tax anticipation bill and not paid to the time established by the law);

the tax message decision - the written message of monitoring body (decision) on obligation of the taxpayer to pay the monetary commitment amount determined by monitoring body in the cases provided by the Code and other legal acts which control over the implementation is imposed on bodies of the State Tax Service or to make corresponding changes to tax statements;

tax debt - the monetary commitment amount (taking into account penalties in case of their availability) which is independently approved by the taxpayer or the appeal approved according to the procedure but not paid to the time established by the Code, and also the penalty fee added on the amount of such monetary commitment;

the penalty (the financial sanction, penalty) - the payment in the form of fixed amount and/or percent levied from the taxpayer in connection with violation by him of requirements of the tax legislation and other legislation, control of which observance is imposed on monitoring bodies, and also penalties for violation in the sphere of foreign economic activity.

II. Charge of penalty fee

2.1. The penalty fee is charged:

2.1.1 after the end of the repayment periods of the approved monetary commitment established by the Code on the amount of tax debt.

Charge of penalty fee begins:

in case of independent charge of the amount of monetary commitment by the taxpayer - from the first working day following behind the last day of deadline of payment of the monetary commitment determined by the Code;

when charging the amount of monetary commitment by monitoring bodies - from the first working day following behind the last day of deadline of payment of the monetary commitment determined in the tax message decision according to the Code;

2.1.2 in day of approach of repayment period of the tax liability added by monitoring body or the taxpayer in case of identification of its understating on the amount of such understating and for the entire period of understating (including for the period administrative and/or judicial appeal);

2.1.3 in day of approach of repayment period of the tax liability determined by the tax agent in case of payment (charge) of the income for benefit of taxpayers - physical persons and/or monitoring body during check of such tax agent.

2.2. Charge of the penalty fee determined by subitem 2.1.1 of Item 2.1 of this Section is performed in day of the actual repayment of tax debt (part of tax debt).

2.3. Charge of penalty fee comes to an end:

2.3.1 in day of transfer of funds for the corresponding account of the State Treasury of Ukraine and/or in other cases of repayment of tax debt and/or monetary commitments;

2.3.2 in day of carrying out settlement of outstanding counter monetary commitments of the relevant budget before such taxpayer;

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