It is registered
Ministry of Justice of Ukraine
September 25, 2013
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
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.
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.
Approved by the Order of the Ministry of Finance of Ukraine of September 3, 2013, No. 787
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.
The terms used in this Procedure have the following value:
excessively enlisted means - cash amount which constitutes positive difference between the amount of actually paid means and the amount of means which the payer of payments (charges) which are determined by the relevant legislation shall pay to the relevant budget (except payments (charges), control of which collection is imposed on bodies of GNS and bodies of State Customs Service), for full implementation of the monetary commitment assigned to it;
mistakenly enlisted means - the means paid by the payer by the form of the income, not corresponding to essence of payment (collection), determined in paragraph three of this Item, and/or in the inappropriate budget.
Other terms in this Procedure are used in the values determined Budget and Tax by codes of Ukraine, the Laws of Ukraine "About electronic confidential services" and "About electronic documents and electronic document management" and also other regulatory legal acts regulating the budget process.
2. This Procedure determines procedures:
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