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Ministry of Justice of Ukraine

July 18, 2012

No. 1206/21518

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 22, 2012 No. 758

About approval of the Procedure for opening and closing of accounts in national currency in bodies of the Public treasurer service of Ukraine

(as amended on 01-02-2021)

According to the Budget code of Ukraine, Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 8, 2011 No. 446, I ORDER:

1. Approve the Procedure for opening and closing of accounts in national currency in bodies of the Public treasurer service of Ukraine (further - the Procedure) which is applied.

2. Declare invalid the order of the State Treasury of Ukraine of December 2, 2002 No. 221 "About approval of the Procedure for opening and closing of accounts in national currency in bodies of the State Treasury of Ukraine", registered in the Ministry of Justice of Ukraine on December 17, 2002 for No. 976/7264 (with changes).

3. To department of the government budget of the Ministry of Finance of Ukraine (Lozitsky V.P.) and Management of methodology on servicing of budgets, financial accounting and the reporting of the Public treasurer service of Ukraine (Sushko N. I.) provide submission of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.

4. (Press service) (Kosarchuk V. P.) in ten-day time from the date of state registration of this order in the Ministry of Justice of Ukraine to provide to management of communications its promulgation on the official website of the Ministry of Finance of Ukraine on the Internet.

5. Authorize to provide explanations concerning application of the Procedure the Public treasurer service of Ukraine.

6. This order becomes effective from the date of its official publication.

7. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and Chairman of the Public treasurer service of Ukraine Harchenko S. I.

Minister

Yu.Kolobov

Approved by the Order of the Ministry of Finance of Ukraine of June 22, 2012, No. 758

Procedure for opening and closing of accounts in national currency in bodies of the Public treasurer service of Ukraine

I. General provisions

1.1. This Procedure regulates relations between bodies of the Public treasurer service of Ukraine (further - Treasury) both the managers of budgetary funds and receivers of budgetary funds isolated by structural divisions of managers of budgetary funds, the companies, organizations, the organizations and physical litsamipredprinimatel (further - clients), and also the bodies controlling collection of receipts of the budget and local government bodies in the course of opening (closing) of accounts.

1.2. In this Procedure the below included terms are used in such value:

budget accounts - accounts which are opened in bodies of Treasury for ensuring treasurer servicing of means state and local budgets;

budget accounts for transfer of receipts (the account on receipts) - accounts for transfer of the income of budgets, receipts regarding return to budgets of the budget loans, the financial aid provided on rotary basis and the credits (loans) including attracted with the state (The Verkhovna Rada of the Autonomous Republic of Crimea, regional councils, city councils) or under the state (local) guarantees;

budget accounts for transactions with budgetary funds - accounts for implementation of transactions with the budgetary appropriations provided on accomplishment of appropriate programs and actions in state and local budgets which open to managers of budgetary funds and receivers of budgetary funds, the isolated structural divisions of managers of budgetary funds. Budget accounts for transactions with budgetary funds are divided into personal accounts which are opened for managers of means of local budgets, registration accounts of managers of budgetary funds, special registration accounts of managers of budgetary funds, accounts of receivers of budgetary funds, accounts for accounting of transactions on nation-wide expenses and crediting, accounts for accounting of transactions with the interbudget transfers;

Deposit accounts - the accounts opened in bodies of Treasury for transactions with means which with approach of the corresponding conditions are subject to return or transfer to destination;

other budget accounts - accounts which are opened by the corresponding codes of budget classification for implementation of transactions on servicing of internal and external debt obligations of the state and in other cases determined by regulatory legal acts;

off-budget accounts - accounts which are opened by bodies of Treasury in the cases provided by legal and other regulatory legal acts, to managers of budgetary funds and receivers of budgetary funds, the isolated structural divisions of managers of budgetary funds, the companies, organizations, the organizations and physical persons - to entrepreneurs on transactions which do not belong to transactions on accomplishment of budgets. Deposit accounts, accounts for transfer of means of single social fee which are subject to distribution by types of obligatory national social insurance, the account of funds of obligatory national social and pension insurance, the single account, accounts for transactions with means from privatization of property, means of financial provision and other customer accounts on the transactions which are not relating to transactions on accomplishment of budgets belong to off-budget accounts;

personal accounts - accounts which are opened for managers of means of local budgets by the corresponding codes of budget classification of expenses and crediting of the budget for accounting of movement of the funds allocated from general and/or special funds of local budgets for distribution between managers and receivers of means of local budgets and also the isolated structural divisions of managers of means of local budgets;

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