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Ministry of Justice of Ukraine 

 September 25, 2013

No. 1650/24182

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 3, 2013 No. 787

About approval of the Procedure for return (transfer) of means, mistakenly or excessively enlisted in state and local budgets

(as amended on 29-04-2021)

According to the Budget code of Ukraine and 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 return (transfer) for means, mistakenly or excessively enlisted in state and local budgets that is applied.

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

of May 29, 2008 No. 181 "About introduction of amendments to the order of the State Treasury of Ukraine of 10.12.2002 No. 226", registered in the Ministry of Justice of Ukraine on June 12, 2008 for No. 530/15221;

of December 14, 2010 No. 480 "About introduction of amendments to the order of the State Treasury of Ukraine of 10.12.2002 No. 226", registered in the Ministry of Justice of Ukraine on January 6, 2011 on No. 12/18750.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.) and to Management of methodology on servicing of budgets, financial accounting and the reporting of the State Treasury 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) of the Ministry of Finance of Ukraine (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 department of interaction from media and public relations its promulgation on the official website of the Ministry of Finance of Ukraine on the Internet.

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

6. 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 September 3, 2013, No. 787

Procedure for return (transfer) for means, mistakenly or excessively enlisted in state and local budgets

I. General provisions

1. This Procedure is developed in pursuance of Articles 43, of 45, 78 and 112 Budget codes of Ukraine, article 43 of the Tax Code of Ukraine, Article 301 of the Customs code of Ukraine, article 7 of the Law of Ukraine "About court fee" and the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375.

In this Procedure terms are used in the values determined Budget and Tax by the codes of Ukraine, other regulatory legal acts regulating the budget process.

2. This Procedure determines procedures:

return of means, mistakenly or excessively enlisted in state and local budgets, namely: taxes, charges, penalty fee, payments and other budget receipts, means from return to budgets of budget advances, the financial aid provided on returnable basis, and the credits, that number attracted with the state (local budgets) or under the state (local) guarantees (further - payments);

transfer between income types and cash budgets, mistakenly and/or excessively enlisted in the relevant budgets through the single account.

Action of this Procedure does not extend to transactions on budget compensation of the value added tax and indisputable write-off of means of the government budget and local budgets based on the judgment.

3. Return is wrong or the payments which are excessively enlisted in the budget and transfers between income types and cash budgets, mistakenly and/or excessively enlisted in the relevant budgets through the single account, in national currency is performed by Treasury or head departments of the Public treasurer service of Ukraine in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol (further - head departments of Treasury) from the corresponding budget accounts for transfer of the receipts (further - accounts on receipts) opened in Treasury according to the legislation, way of execution of settlement documents.

Return of payments in national currency is performed into the accounts of receivers of means opened in banks or Treasury, specified in the statement of the payer. Return of payments to the physical persons who do not have accounts in banks can be performed by return in cash form of funds by the check of body of Treasury from the corresponding accounts opened in banks addressed to head department of Treasury or postal order through or the companies of mail service specified in the statement of the payer (his authorized representative).

4. Return is wrong or the payments which are excessively enlisted in the government budget in foreign currency is performed in payment currency from the currency accounts of Treasury opened addressed to Treasury in banks, or in the hryvnia equivalent of foreign currency calculated on the official rate of hryvnia to the foreign currencies established by the National Bank of Ukraine for date of return of means from the budget from the corresponding accounts on receipts opened in Treasury according to the legislation about what the payer specifies in the statement.

4-1. In case of return of excessively paid tax liabilities on the value added tax enlisted in the budget from the account of the taxpayer in system of electronic administration of the value added tax according to the procedure, determined by Item 200-1.5 of article 200-1 of the Tax Code of Ukraine, such means are subject to return only into the account of the payer in system of electronic administration of the value added tax, and in case of its absence at the time of the address of the taxpayer with the statement for return of excessively paid tax liabilities on the value added tax or at the time of the actual return of means - by transfer to the current account of the taxpayer in organization of bank.

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