of April 8, 2011 No. 166/4/24-0113
On accomplishment of the address the State Tax Administration of Ukraine considered the letter concerning the solution of the urgent problems connected with increase in overall performance of state bodies and reports.
According to Item 89.2 of Article 89 of the Section II of the Tax code of Ukraine (further - the Code) the right of tax pledge extends to any property of the taxpayer which is in its property (economic vedaniye or operational management) in day of emergence of such right and which book value answers the amount of tax debt of the taxpayer.
Article 95 of the Section II of the Code determines procedure for sale of property which is in tax pledge.
The body of the State Tax Service performs for the taxpayer and for benefit of the state of measure for repayment of tax debt of such payer by money recovery which are in its property, and in case of their insufficiency - by sale of property of such taxpayer who is in tax pledge.
By Item 95.3 of article 95 of the Code it is determined that the body of the State Tax Service takes a legal action concerning provision of permission to repayment of all amount of tax debt at the expense of property of the taxpayer which is in tax pledge.
The judgment concerning provision of the specified permission is the basis for acceptance by body of the State Tax Service of the decision on repayment of all amount of tax debt.
Therefore, the decision of the head of tax authority on repayment of all amount of tax debt can be made only based on the judgment concerning provision of permission to repayment of all amount of tax debt at the expense of property of the taxpayer which is in tax pledge.
Thus, for repayment of any amount of tax debt the body of the State Tax Service shall get the leave of court.
The commission chairman on carrying out reorganization of GNAU, the Chairman of GNS of Ukraine V. Zakharchenko
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