Ministry of Justice of Ukraine
July 14, 2017
of June 16, 2017 No. 586
About approval of the Procedure for application of tax pledge by tax authorities
According to Articles 88 - 90, 92, the 93 and 100 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 application of tax pledge by tax authorities which is applied.
2. Declare invalid the order of the Ministry of the income and charges of Ukraine of October 10, 2013 No. 572 "About approval of the Procedure for application of tax pledge by bodies of the income and charges", registered in the Ministry of Justice of Ukraine on October 31, 2013 at No. 1841/24373.
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.
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.
Approved by the Order of the Ministry of Finance of Ukraine of June 16, 2017, No. 586
1. This Procedure is developed according to Articles 88 - 90, 92, the 93 and 100 Chapter 9 of the Section II of the Tax code of Ukraine (further - the Code) and determines the mechanism of application of tax pledge by tax authorities.
2. Action of this Procedure extends to taxpayers - physical persons (residents and nonresidents), legal entities (residents and nonresidents) and their separate divisions which have are received (transfer) the taxation objects or perform activities (transactions) which are the taxation object according to the Code or the tax laws and to whom the obligation on tax payment, charges, payments according to the Code is assigned.
3. In this Procedure terms are used in the values given in the Code.
4. For the purpose of ensuring execution by the taxpayer of the obligations determined by the Code, the property of such taxpayer in the cases established by the Code is transferred to tax pledge.
5. The right of tax pledge arises according to the Code and does not require written registration.
6. If the tax debt arose on transactions which were carried out within cooperation agreements, the property of the taxpayer who according to terms of the contract was responsible for transfer of taxes in the budget and/or the property brought in joint activities and/or is result of joint activities of taxpayers is transferred to tax pledge. In case of insufficiency of property of such taxpayer in tax pledge the property of other agreement parties about joint activities is transferred in the sizes pro rata to their participation in such joint activities.
7. The right of tax pledge arises:
in case of failure to pay in the terms established by the Code, the amount of monetary commitment which is independently determined by the taxpayer in the tax declaration, - from the date of, the specified term following behind the last day;
in case of failure to pay in the terms established by the Code, the amount of monetary commitment which is independently determined by tax authority - from the date of emergence of tax debt;
in the case determined in Item 100.11 of Article 100 of Chapter 9 of the Section II of this Code - from the date of the conclusion of the agreement on payment by installments, delay of monetary commitments.
8. Day of emergence of the right of tax pledge is determined based on these information and telecommunication systems of tax authorities according to the legislation.
9. The right of tax pledge extends to any property of the taxpayer which is in its property (economic maintaining or operational management) in day of emergence of such right and which book value corresponds to the amount of tax debt of the taxpayer, except cases, stipulated in Item 89.5 Articles 89 of Chapter 9 of the Section II of the Code, and also on other property on which the taxpayer will acquire the property rights in the future.
If book value of property to which tax pledge extends is less than amount of tax debt of the taxpayer, the right of tax pledge extends to such property.
10. The right of tax pledge does not extend to the property determined by subitem 87.3.7 of Item 87.3 of Article 87 of Chapter 9 of the Section II of the Code on the mortgage assets belonging to the issuer and is ensuring the corresponding release of hypothecation certificates with the fixed profitability, on cash incomes from these mortgage assets before complete execution by the issuer of obligations on this release of hypothecation certificates with the fixed profitability, and also on structure of mortgage covering and cash incomes from it before complete execution by the issuer of obligations on the corresponding release of regular mortgage bonds.
11. The right of tax pledge is not applied if the total amount of tax debt of the taxpayer does not exceed hundred eighty free minima of the income of citizens.
12. The notification on origin at the taxpayer having tax debt, the rights of tax pledge contains in the tax claim which goes according to requirements of Article 59 of Chapter 4 of the Section II of the Code.
13. Payment by installments, delay of tax debt do not exempt property of the taxpayer from under tax pledge.
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