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Ministry of Justice of Ukraine

February 19, 2013

No. 291/22823

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 29, 2013 No. 43

About approval of the Procedure for treasurer servicing of the income and other receipts of the government budget

(as amended on 23-06-2023)

According to Articles 43, of 45, 112 Budget codes of Ukraine, the subitem 64 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 08, 2011 No. 446, I ORDER:

1. Approve the Procedure for treasurer servicing of the income and other receipts of the government budget which is applied.

2. Recognize invalid orders of the State Treasury of Ukraine:

of December 19, 2000 No. 131 "About approval of the Procedure for treasurer servicing of the income and other receipts of the government budget", registered in the Ministry of Justice of Ukraine on January 24, 2001 for No. 67/5258;

of March 3, 2008 No. 80 "About modification of the Procedure for accomplishment of the government budget according to the income", registered in the Ministry of Justice of Ukraine on April 14, 2008 for No. 301/14992;

of January 9, 2009 No. 3 "About introduction of amendments to some orders of the State Treasury of Ukraine", registered in the Ministry of Justice of Ukraine on January 21, 2009 for No. 41/16057;

of December 7, 2010 No. 468 "About introduction of amendments to the order of the State Treasury of Ukraine of 19.12.2000 No. 131", registered in the Ministry of Justice of Ukraine on December 23, 2010 for No. 1326/18621.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk M. O.) and to Management of methodology on servicing of budgets, financial accounting and the reporting of the Public treasurer service of Ukraine (Sushko N. I.), to provide provision of this order on state registration in the Ministry of Justice of Ukraine.

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

5. 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 January 29, 2013, No. 43

Procedure for treasurer servicing of the income and other receipts of the government budget

I. General provisions

1.1. This Procedure is developed according to Articles 43, of 45, 112 Budget codes of Ukraine, Item 35-1.1 of Article 35-1 and to Item 43.5 of article 43 of the Tax Code of Ukraine.

1.2. This Procedure determines procedures of treasurer servicing of the income and other receipts of the government budget, including: receipts from return of the budget loans, the financial aid provided on returnable basis and the credits including attracted with the state or under the state guarantees.

1.3. In this Procedure the concepts determined by the Budget code of Ukraine, the Tax code of Ukraine, the Laws of Ukraine "About electronic documents and electronic document management", "About electronic confidential services" and other regulatory legal acts regulating the budget process are applied.

1.4. In the course of treasurer servicing of the income and other receipts of the government budget the system of remote servicing "The client of treasury - Treasury" (further - system of Treasury) with use of means of cryptographic information security of the Public treasurer service of Ukraine can be applied.

In case of use of system of Treasury between the bodies of Treasury, bodies controlling collection of receipts of the budget, and the budgetary institutions containing at the expense of means of the government budget exchange of documents electronically, including electronic documents is performed.

II. Basic provisions about the organization of work

2.1. Treasurer servicing of the income and other receipts of the government budget is performed by the central executive body realizing state policy in the sphere of treasurer servicing of budgetary funds and its territorial authorities (further - bodies of Treasury) according to the legislation.

2.2. In the course of treasurer servicing of the income and other receipts of the government budget bodies of Treasury:

open, close budget accounts in national currency in treasury for transfer in the government budget of the income and other receipts (further - payments);

open, close and serve accounts in systems:

electronic administration of the value added tax according to the Procedure for electronic administration of the value added tax approved by the resolution of the Cabinet of Ministers of Ukraine of October 16, 2014 No. 569 (in edition of the resolution of the Cabinet of Ministers of Ukraine of December 30, 2015 No. 1177);

electronic administration of realization of fuel according to the Procedure for electronic administration of realization of fuel and ethyl alcohol approved by the resolution of the Cabinet of Ministers of Ukraine of April 24, 2019 No. 408;

perform in the automated mode distribution of payments between general and special funds of the government budget, between state and local budgets according to standard rates of the assignments determined by the budget legislation and transfer the distributed funds on accessory;

create payment instructions for implementation of internal transactions about transfer of the amounts:

the value added tax in the budget and into the corresponding accounts of taxpayers on value added from the accounts opened in system of electronic administration of the value added tax based on registers of the State Tax Administration of Ukraine of Ukraine;

the excise tax from realization of fuel in the budget from the accounts opened in system of electronic administration of realization of fuel;

create payment instructions for implementation of internal transactions on return (transfer) of means, mistakenly or excessively enlisted in the budget, on provision or the conclusion of the bodies controlling production of receipts of the budget;

create payment instructions for implementation of internal transactions on carrying out budget compensation of the value added tax according to the Tax code of Ukraine and regulatory legal acts of rather budget compensation of the value added tax;

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