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Ministry of Justice of Ukraine

June 26, 2017

No. 786/30654

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 25, 2017 No. 529

About approval of the Procedure for appointment and release of the tax managing director with determination of its functions and powers

(as amended on 12-01-2022)

According to Articles 89, of 91, of 92, of the 95th Chapter 9 of the Section II of the Tax code of Ukraine, I order to 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 appointment and release of the tax managing director with determination of its functions and powers which is applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of October 10, 2013 No. 578 "About approval of the Procedure for appointment and release, and also function and power of the tax managing director", registered in the Ministry of Justice of Ukraine on October 31, 2013 at No. 1837/24369.

3. In accordance with the established procedure to provide to department of tax policy 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.

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

5. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine M. V Is sold.

Minister

A. Danilyuk

Approved by the Order of the Ministry of Finance of Ukraine of May 25, 2017, No. 529

Procedure for appointment and release of the tax managing director with determination of its functions and powers

I. General provisions

1. This Procedure determines rules of appointment and release, function and power of the tax managing director, and also procedure for adoption of the act of the belongings list by it which is transferred to tax pledge, and the act of preventing by the taxpayer to accomplishment of powers by the tax managing director.

2. The tax managing director has the rights and obligations determined by the Tax code of Ukraine (further - the Code).

3. In this Procedure terms are used in the values given in the Code.

4. The tax managing director - official (office) person of monitoring body to who accomplishment of the functions directed to repayment of tax debt of the taxpayer is assigned.

II. Appointment of the tax managing director

1. The tax managing director is appointed to the taxpayer having tax debt, the order of the head (his deputy or the authorized person) monitoring body in place of registration of the taxpayer.

2. Official (office) person of monitoring body is allocated with powers of the tax managing director from the date of the publication of the order of the head (his deputy or the authorized person) of monitoring body about appointment of such person of the tax managing director.

III. Main functions and powers of tax managing rather tax pledge

1. Institution on each taxpayer having tax debt, case in which in chronological procedure all documents concerning the adequate measures performed by the taxpayer on repayment of tax debt are stored.

2. Sending (delivery) to the payer of the tax claim.

3. Obtaining from the taxpayer of the documents necessary for the belongings list in tax pledge.

4. Implementation of financial analysis of the taxpayer which has tax debt, and conditions of providing such debt with tax pledge.

5. Implementation of the belongings list in the cases provided by the Code and creation of the act of the inventory of such property.

6. Creation of the act of lack of property which shall be described in tax pledge.

7. Creation of the act of refusal of the taxpayer of the belongings list in tax pledge.

8. Registration of tax pledge in the corresponding state registers and its exception of such registers.

9. Preparation of documents for the appeal of monitoring body to court on suspension of account transactions on accounts of the taxpayer, including by seizure of the securities and/or means and other values of such taxpayer which are in bank (except transactions on salary payment and tax payments, charges, single fee, and also the determined monitoring body of monetary commitments of the taxpayer, repayment of tax debt), and obligations of such taxpayer to fulfill the legal requirements of the tax managing director provided by the Code.

10. Implementation of check of condition of safety of the property which is in tax pledge.

11. Creation of the act of preventing by the taxpayer to accomplishment of powers by the tax managing director in form according to appendix 1 to this Procedure.

12. Preparation of the decision on creation of the relevant acts and the direction of such decision to banks, other financial institutions, and also the taxpayer for updating of account transactions on accounts of the taxpayer and cancellation of prohibition on property acquisition.

13. Preparation of the decision on early cancellation of suspension of account transactions on accounts of the taxpayer on form according to appendix 2 to this Procedure and the direction of such decision to banks and other financial institutions for early renewal of account transactions on accounts of the taxpayer.

14. Preparation of the answer to the taxpayer on its address about provision (failure to provide) of consent to property acquisition and/or property exchange which is in tax pledge.

15. Obtaining from the taxpayer of information and documents on transactions with property which is in tax pledge.

16. Reclamation from the taxpayer or his office (official) persons of the explanation on property acquisition which is in tax pledge without the consent of monitoring body (provided that availability of such consent shall be obligatory according to requirements of the Code).

17. Preparation of materials for application of penalty in case of the property acquisition which is in tax pledge without the consent of monitoring body.

18. Consideration of the address of the taxpayer and preparation of documents for provision to it payments by installments (delay) of payment of monetary commitments (tax debt).

19. Implementation of actions for write-off of bad tax debt.

20. Ensuring obtaining from the taxpayer of information on property which is in tax pledge, and also technical, technological and other accompanying documentation on such property.

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