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Ministry of Justice of Ukraine

February 3, 2016

No. 178/28308

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 9, 2015 No. 1124

About approval of the Procedure for consideration by tax authority of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on the decision on charge of penalty fee and imposing of penalty 

(as amended on 23-12-2021)

According to article 25 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", I order to the subitem 5 of item 4 of 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,:

1. Approve the Procedure for consideration by tax authority of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on the decision on charge of penalty fee and imposing of penalty which is applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of September 9, 2013 No. 452 "About approval of the Procedure for consideration by bodies of the income and charges of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and decisions on charge of penalty fee and imposing of penalty", registered in the Ministry of Justice of Ukraine on September 16, 2013 for No. 1593/24125.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.), to Department of legal work of the Public fiscal service of Ukraine () in accordance with the established procedure to provide Minyaylo S.A.:

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