ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 15, 2015 No. 1146

About approval of the Order of interaction of territorial authorities of the Public fiscal service of Ukraine, local financial bodies and territorial authorities of the Public treasurer service of Ukraine in the course of return to taxpayers mistakenly and/or excessively paid amounts of monetary commitments and penalty fee

According to Article 43 of Chapter 1, I order to Article 102 of Chapter 9 of the Section II of the Tax code of Ukraine, part two of Article 45 of Chapter 8 of the Section II and part two of Article 78 of Chapter 12 of the Section III of the Budget code of Ukraine, the Customs code of Ukraine, 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 Order of interaction of territorial authorities of the Public fiscal service of Ukraine, local financial bodies and territorial authorities of the Public treasurer service of Ukraine in the course of return to taxpayers mistakenly and/or excessively paid amounts of monetary commitments and penalty fee which is applied.

2. In accordance with the established procedure to provide to management of the organization of exchange and information analysis of the Ministry of Finance of Ukraine:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

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

4. Declare invalid the order of the Ministry of the income and charges of Ukraine, the Ministry of Finance of Ukraine of December 30, 2013 No. 882/1188 "About approval of the Order of interaction of territorial authorities of the Ministry of the income and charges of Ukraine, local financial bodies and territorial authorities of the Public treasurer service Ukraine in the course of return to taxpayers mistakenly and/or excessively paid amounts of monetary commitments", registered in the Ministry of Justice of Ukraine on January 23, 2014 at No. 146/24923.

5. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L., Chairman of the Public fiscal service of Ukraine Nasirov R. M. and Chairman of the Public treasurer service of Ukraine Slyuz T. Ya.

Approved by the Order of the Ministry of Finance of Ukraine of December 15, 2015, No. 1146

Order of interaction of territorial authorities of the Public fiscal service of Ukraine, local financial bodies and territorial authorities of the Public treasurer service of Ukraine in the course of return to taxpayers mistakenly and/or excessively paid amounts of monetary commitments and penalty fee

1. This Procedure regulates relations of territorial authorities of the Public fiscal service of Ukraine (further - bodies of GFS) with local financial bodies and territorial authorities of the Public treasurer service of Ukraine (further - bodies of Treasury) in the course of return to taxpayers mistakenly and/or excessively paid amounts of monetary commitments and penalty fee on payments, control of which collection is imposed on bodies of GFS, for the purpose of proper accomplishment of provisions of Articles 43, 102 Tax codes of Ukraine, parts two of Article 45 and part two of Article 78 of the Budget code of Ukraine.

Action of this Procedure does not extend on:

1) compensations of the value added tax;

2) return of advance payments (advance payment), mistakenly and/or excessively brought by taxpayers at own will into the accounts opened addressed to the GFS relevant organs as provisional cash cover of payment of future customs and other payments in / or during customs clearance, and cash pledge;

3) return mistakenly and/or excessively transferred (deposited) payers funds paid by provision in case of customs clearance of the tax anticipation bill;

4) return of the sum of the excise tax granted on the account of repayment of tax anticipation bills;

5) accomplishment of decisions of the courts about indisputable write-off of means, mistakenly or excessively enlisted in budgets.

2. In this Procedure terms are used in the values determined in Tax, Customs and Budget codes of Ukraine.

3. In case of availability at the payer of tax debt return mistakenly and/or excessively paid amounts of monetary commitments and penalty fee is carried out only after complete repayment of such tax debt by the taxpayer.

4. Return mistakenly and/or excessively paid monetary commitments and penalty fee to taxpayers is performed from the budget in which such means were enlisted.

If the payment was paid to general (special) fund of the government or corresponding local budget, but according to the legislation is not provided among sources of forming of the relevant budget, return is performed at the expense of the taxes and fees which are not referred to other categories (code of classification of budget receipts 19090000) or other receipts (code of classification of budget receipts 24060300) the relevant budget.

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