RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of December 28, 2012 No. 590

About modification of some regulatory legal acts of the National Bank of Ukraine

According to article 7 of the Law of Ukraine "About the National Bank of Ukraine", for the purpose of ensuring money recovery from accounts of taxpayers with bodies of the State Tax Service according to requirements of the Tax code of Ukraine the Board of the National Bank of Ukraine DECIDES:

1. Bring in the Instruction about clearing settlements in Ukraine in national currency approved by the resolution of Board of the National Bank of Ukraine of January 21, 2004 No. 22, registered in the Ministry of Justice of Ukraine on March 29, 2004 for No. 377/8976 (with changes), such changes:

1.1. To add paragraph two of Item 1.17 of Chapter 1 with the new offer of such content: "The bank performs renewal of account account transactions of the client based on the decision of the tax managing director or court".

1.2. In Item 3.10 of Chapter 3:

the paragraph one after the word to add "payment" with the word of "taxable";

after paragraph one to add Item with the new paragraph of such content:

"If the tax agent transfers into accounts of employees of the company which are opened in banks, the income from which according to the Tax code of Ukraine the income tax does not keep, then in the detail "Purpose of payment" of the settlement document shall be specified that the income is not subject to the taxation".

With respect thereto paragraphs two and third to consider respectively paragraphs the third and fourth.

2. Approve Changes to the Regulations on procedure for accomplishment by banks of documents for transfer, forced write-off and arrest of means in foreign currencies and bank metals approved by the resolution of Board of the National Bank of Ukraine of July 28, 2008 No. 216, registered in the Ministry of Justice of Ukraine on October 1, 2008 for No. 910/15601 (with changes) which are applied.

3. To general department of information technologies and payment systems (Sinyavskaya N. B.) after state registration in the Ministry of Justice of Ukraine to bring contents of this resolution to permission Operational, territorial administrations of the National Bank of Ukraine and banks of Ukraine for use in work.

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

Approved by the Resolution of Board of the National Bank of Ukraine of December 28, 2012 No. 590

Changes to Regulations on procedure for accomplishment by banks of documents for transfer, forced write-off and arrest of means in foreign currencies and bank metals

1. To add preamble after words of "The civil code of Ukraine" with words of "The tax code of Ukraine".

2. In Chapter 1:

2.1. In Item 1.2:

state paragraph two in such edition:

"the debtor bank - bank which correspondent account (dalshekorscht) is opened in authorized bank and from which corresponding account forced write-off (further - write-off) means in foreign currencies and/or bank metals based on payment request on write-off of means in foreign currencies or bank metals is performed (further - payment request on write-off) / the collection order (order) on money recovery in foreign currencies [further - the collection order (order)] which is drawn up in accordance with the established procedure";

the fourth to state the paragraph in such edition:

"the client debtor - the client who has accounts in authorized bank and from whose accounts based on the payment request on write-off which is drawn up in accordance with the established procedure write-off of means in foreign currencies and/or bank metals is performed or based on the collection order (order) which is drawn up in accordance with the established procedure is performed money recovery in foreign currencies";

add Item with the new paragraph of such content:

"Other terms which are used in this Provision are used in the values determined by the civil, tax and foreign exchange legislation of Ukraine".

2.2. Add Chapter with new Item of such content:

"1.6. The authorized bank performs stop/renewal of account account transactions to clients/corresponding accounts of banks according to the regulatory legal act of National Bank concerning implementation of clearing settlements in Ukraine in national currency".

3. Add the Provision with the new head of such content: "7. Procedure for write-off of means by authorized bank in foreign currencies from accounts of clients debtors / from corresponding accounts of debtor banks based on the collection order (order) which is drawn up by body of the State Tax Service

7.1. The collection order (order) is drawn up, accepted, sent for accomplishment to authorized bank, is carried out, returns and responds according to the procedure determined by the regulatory legal act of National Bank concerning implementation of clearing settlements in national currency in Ukraine taking into account the features stated in this Provision.

7.2. The collection order (order) moves/is sent by body of the State Tax Service to directly authorized bank in which the account client debtor/corresponding account of debtor bank is opened.

7.3. The authorized bank accepts the collection order (order) irrespective of availability on the account client debtor/corresponding account of debtor bank of sufficient balance and carries out it only within the available means in foreign currency of that type which is specified in the collection order (order).

In the collection order (order) on write-off of means in the type of foreign currency specified in it for its sale and further transfer of national currency to the account of the receiver are surely specified:

account number of client debtor/corresponding account of debtor bank in foreign currency from which write-off will be performed;

account number in national currency of the receiver of means;

the amount and the name of foreign currency which is subject to write-off with further sale.

In the detail "Purpose of payment" it is specified that the foreign currency is subject to sale on MVRU for national currency, and also the name, date of issue and number (if it is appropriated) the judgment.

The judgment based on which the collection order (order) is drawn up to authorized bank does not move.

7.4. The authorized bank which services the client debtor or in which the corresponding account of debtor bank is open performs sale on MVRU of the means charged off account of client debtor/corresponding account of debtor bank in foreign currencies till five working days from the date of their write-off. Restriction concerning the term of sale of foreign currencies does not extend to foreign currencies which do not belong to the 1st group of the Qualifier.

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