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The document ceased to be valid since  June 10, 2016 according to Item 2 of the Order of the Ministry of Finance of Ukraine of April 7, 2016 No. 422

Registered by

Ministry of Justice of Ukraine

February 4, 2014

No. 217/24994

ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of December 5, 2013 No. 765

About approval of the Procedure for maintaining by bodies of the Ministry of the income and charges of Ukraine of operational accounting of taxes, charges, customs payments, single fee on obligatory national social insurance, other payments paid in case of customs clearance of goods

For the purpose of ensuring maintaining by territorial authorities of the Ministry of the income and charges of Ukraine of operational accounting of taxes, charges, customs payments, single fee on obligatory national social insurance, other payments paid in case of customs clearance of goods, being guided by requirements of Tax and Customs codes of Ukraine, the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and according to the subitem 10 of item 4 of the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of March 18, 2013 No. 141, I order:

1. Approve the Procedure for maintaining by bodies of the Ministry of the income and charges of Ukraine of operational accounting of taxes, charges, customs payments, single fee on obligatory national social insurance, other payments paid in case of customs clearance of goods it (is applied).

2. Coordination monitoring to department of the Ministry of the income and charges of Ukraine (Sanzharevskaya I. S.) in the procedure established by the legislation:

submit this order to the Ministry of Justice of Ukraine on state registration;

provide promulgation of this order.

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

4. Recognize invalid orders:

State Tax Administration of Ukraine of July 18, 2005 No. 276 "About approval of the Instruction about procedure for conducting operational accounting of payments by bodies of the State Tax Service in the budget, control of which collection is exercised by bodies of the State Tax Service of Ukraine", registered in the Ministry of Justice of Ukraine on August 2, 2005 on No. 843/11123;

The State Customs Service of Ukraine of July 20, 2007 No. 615 "About approval of the Procedure for conducting operational accounting of means by customs authorities which are considered on the corresponding accounts of customs authorities as advance payment (surcharge), and the amounts of the customs and other payments paid by taxpayers in case of customs clearance of goods", No. 1096/14363 registered in the Ministry of Justice of Ukraine on September 25, 2007 (with changes).

5. I reserve control of execution of this order.

Minister

A. V. Klimenko

It is approved:

Acting as Chairman

Public service of Ukraine

concerning regulatory policy

and developments of entrepreneurship

 

 

 

 

A.Yu.Potimkov

Acting as

Minister of Finance of Ukraine

 

A. I. Myarkovsky

Acting as Chairman

Public treasurer service of Ukraine

 

A. S. Danevich

Approved by the Order of the Ministry of the income and charges of Ukraine of December 5, 2013, No. 765

Procedure for maintaining by bodies of the Ministry of the income and charges of Ukraine of operational accounting of taxes, charges, customs payments, single fee on obligatory national social insurance, other payments paid in case of customs clearance of goods

I. General provisions

1. This Procedure is developed according to requirements of Tax and Customs codes of Ukraine, the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", other regulatory legal acts.

2. This Procedure establishes the mechanism of maintaining by territorial authorities of the Ministry of the income and charges of Ukraine (further - Mindokhodov) operational accounting of taxes, charges, customs payments, single fee on obligatory national social insurance (further - single fee), other payments paid in time of customs clearance of goods.

3. Terms in this Procedure are used in the following values:

advance payments (advance payment) (further - advance payment) - the money deposited by the payer at own will into the accounts opened addressed to head departments Mindokhodov in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol (further - GU Mindokhodov) in relevant organ of the public treasurer service of Ukraine as provisional cash cover of payment of future customs payments

the integrated card of the payer - form of operational accounting of taxes, charges, customs payments, advance payment and the single fee including complex of accounting ratios from the integrated subsystems for which completeness, reliability and timeliness of reflection structural divisions of territorial authorities Mindokhodov in the functional areas of work bear responsibility;

the payer - the taxpayer, charges, customs payments, single fee, other payments paid in case of customs clearance of goods.

Other terms used in this Procedure are applied in the values given in Tax and Customs codes of Ukraine, the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance".

4. Accounting of taxes, charges and single fee is conducted by divisions of Interregional head department Mindokhodov - the Central office on servicing of large payers (further - Interregional GU), specialized state tax authorities on servicing of large payers (further - SGNI), the state tax authorities in areas, the cities (except the cities of Kiev and Sevastopol), areas in the cities, the joint state tax authorities (further - GNI) according to functional powers.

5. Accounting of customs payments, advance payment and other payments paid in case of customs clearance of goods is conducted by divisions of GU Mindokhodov according to functional powers.

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