RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of November 15, 2011 godv No. 400

About approval of the List of standard transactions on settlement and cash services which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object

According to article 196 of the Tax Code of Ukraine and for the purpose of determination of standard transactions which belong to services in settlement and cash services the Board of the National Bank of Ukraine DECIDES:

1. Approve the enclosed List of standard transactions on settlement and cash services which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object.

2. To accounting department (Lukasiewicz B. V.) to bring contents of this resolution to permission of banks of Ukraine for use in work.

3. The resolution becomes effective from the date of its official publication.

4. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine Rychakivskaya V. I.

Approved by the Resolution of Board of the National Bank of Ukraine of November 15, 2011 godv No. 400

The list of standard transactions on settlement and cash services which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object

1. Transactions on opening (closing) of customer accounts in national and foreign currencies.

1.1. Opening, closing of any customer accounts in national and foreign currencies.

1.2. Renewal of current accounts of clients in connection with liquidation of the company into the account of liquidation commission.

2. Transactions on documentary registration or confirmation of calculations of clients.

2.1. Provision of forms of cards with specimen signatures, including for replacement of cards with specimen signatures.

2.2. Provision of statements from customer accounts (on paper and in electronic form, in the form of text messages, by means of self-service software and hardware complexes (further - PTKS) and so forth) and appendices to them.

2.3. Provision of duplicates of statements from accounts in case of their loss by clients.

2.4. Provision of certificates of settlement and cash services of clients, documents which are documentary confirmation of the transfer of means (including on transactions with special means of payment), issue of duplicates of cash, settlement and other documents which are stored in archive.

2.5. Document creation (cash checkbooks and so forth) during opening, servicing of accounts, and also closing of customer accounts on their initiative.

2.6. Search (request), refining, return, cancellation, change of conditions of the translations advised and the provided guarantees, letters of credit; confirmation of the registered payments, account balances.

2.7. Issue of references on export from Ukraine of the foreign currency (checks, payment cards) withdrawn from account or purchased in authorized bank.

2.8. Provision of references to the account holder upon the demand of state bodies which concern settlement and cash services of clients (about opening (closing) and availability of accounts, about payment confirmation of the authorized capital, confirmation of remaining balance of means on accounts, absence or availability of the credits, condition of calculations and so forth), according to Articles 60 - 62 Laws of Ukraine "About banks and banking activity".

2.9. Departure of messages on refining of payment details, return or withdrawal of the settlement document based on the document on response.

3. Transactions on carrying out calculations of clients.

3.1. Carrying out calculations of clients for write-off and transfer of means by all types of accounts in national and foreign currencies.

3.2. Money transfer in national and foreign currencies from one customer account into other its account.

3.3. Money transfer (including acceptance of utility and other payments from physical persons) in national and foreign currencies through accounts and without their opening (irrespective of payment procedure).

3.4. Account management of corresponding banks.

3.5. Accomplishment of transactions on money transfer by means of systems of remote servicing (including by means of PTKS with use of special means of payment, the systems "client bank", "Client — Internet Bank", telephone banking and so forth).

3.6. Accomplishment of transactions on privatization accounts.

3.7. Conversion transactions in non-cash currency.

3.8. Accomplishment of translated orders of foreign banks for benefit of citizens.

3.9. Purchase sale of non-cash foreign currency at the request of clients and for implementation of own transactions of bank.

3.10. Transfer and transfer of the receipt of the receiver of the translation in accordance with the terms of the translated order.

4. Transactions which provide accomplishment of calculations or are their component.

4.1. Verification of documents, accomplishment of transactions, opening, advising and confirmation of letters of credit in any currency on intra trading, import, export trading activities of clients.

4.2. Entering of the approved changes into conditions of letters of credit and guarantees.

4.3. Provision/advising of guarantees and accomplishment of transactions on the provided/advised guarantees.

4.4. Carrying out calculations using the net or documentary collection.

4.5. Execution of collection orders on export collections.

4.6. Acceptance and document transfer on import collections.

4.7. Collection of cheques payable to a named person.

4.8. Transfer or return for collection payment documents, road, cheques payable to a named person, including unpaid.

4.9. Change of conditions of collection orders or their cancellation on export collections, advising of change of conditions of collection orders on import collections.

4.10. Protest of the bills of exchange received according to the collection in case of their failure to pay.

4.11. Transactions on release, issue and repayment of savings books, savings (deposit) certificates which according to the legislation of Ukraine are equated to deposits (deposits), their renewal in case of loss or damage (unfitness to use), the termination of the previous savings book.

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