of August 1, 2017 No. 73
About approval of the List of services in accomplishment of payment transactions, settlement and cash services which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object
According to Articles 7, of 15, 56 Laws of Ukraine "About the National Bank of Ukraine", article 196 of the Tax Code of Ukraine and for the purpose of activity definition which belong to services in settlement and cash services the Board of the National Bank of Ukraine decides:
1. Approve the List of services in accomplishment of payment transactions, settlement and cash services which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object which is applied.
2. Declare invalid the resolution of Board of the National Bank of Ukraine of November 15, 2011 No. 400 "About approval of the List of standard transactions on settlement and cash services which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object", registered in the Ministry of Justice of Ukraine on December 7, 2011 at No. 1410/20148.
3. To accounting department (Lukasiewicz B. V.) after official publication to bring contents of this resolution to the attention of banks of Ukraine for use in work.
4. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine Borisenko R. M.
5. The resolution becomes effective from the date of, its official publication following behind day.
Acting as chairman
A.E.Chury
Approved by the Resolution of Board of the National Bank of Ukraine of August 1, 2017, No. 73
1. Transactions on opening (closing) of accounts of users (further - accounts), change of customer accounts of banks and renewal of correspondent accounts of banks.
2. Transactions on documentary registration or confirmation of accomplishment of payment transactions of users:
1) provision of statements/duplicates of statements from accounts of users (including provision on paper, in electronic form, in the form of text messages, with use of payment devices, mobile communication) and appendices to them;
2) provision of documents (copies of documents) which are documentary confirmation of accomplishment/cancellation/refusal of implementation of payment transactions, including the payment instruments initiated with use; issue of duplicates/copies of payment instructions on money transfer in cash or non-cash form and other documents which are stored in archive;
3) document creation (including execution of cash checkbooks, powers of attorney on the order / or accomplishment of account transactions) during opening, servicing of accounts of users, and also closing of accounts of users on their initiative;
4) search (request), refining, return, change of conditions of accomplishment of the payment transactions advised and the provided guarantees, letters of credit; confirmation of accomplishment of payment transactions, account balances;
5) issue of the cash documents confirming removal of cash by physical person from own accounts for cross-border movement of currency values;
6) issue of the documents confirming acquisition of bank metals by physical person in bank for cross-border movement of currency values;
7) provision of references to the account holder upon the demand of the state bodies concerning settlement and cash services of users [including certificates of opening (closing) and availability of accounts, of payment confirmation of the authorized capital, confirmation of remaining balance of means on accounts, absence or availability of the credits, condition of calculations], according to the legislation;
8) provision of the references concerning settlement and cash services of users [including certificates of opening/closing, availability of accounts, confirmation of remaining balance of means on accounts, absence or availability of the credits, hryvnia exchange rate to foreign currencies and bank metals, condition of agreement settlements (including agreements of credit/loan, export/import), the performed transactions on purchase, sale, exchange of foreign currency, including for loan repayment], and also information necessary for forming of the audit report;
9) sending notifications on refining of details of the payment instruction, return or withdrawal of the payment instruction based on the document on response;
10) provision of information on accomplishment of payment transaction by the written request of the user.
3. Transactions on accomplishment of payment transactions of users:
1) accomplishment of payment transactions of users and transfer of means by all types of accounts in national and foreign currencies;
2) money transfer in national and foreign currencies from one account of the user into other its account;
3) accomplishment of payment transactions of the users connected with provision of service in money transfer without opening of the account (including acceptance of utility and other payments from physical persons) in national and foreign currencies;
4) account management of corresponding banks;
5) accomplishment of payment transactions with use of means of remote communication (including payment transactions by means of payment devices with use of payment instruments);
6) accomplishment of transactions on privatization accounts;
7) accomplishment at the request of clients of transactions on purchase, sale, exchange of currency values;
8) accomplishment of translated orders of foreign banks for benefit of citizens;
9) transfer and transfer of the receipt of the receiver of the translation in accordance with the terms of the translated order;
10) the servicing of accounts providing carrying out payments under agreements on accomplishment by residents of debt obligations before nonresidents on the credits/foreign currency loans attracted from nonresidents;
11) maintaining settlement accounts of non-bank payment service providers.
4. The transactions providing accomplishment and/or maintenance of payment transactions or being their component:
1) verification of the payment instructions provided by the user; registration and/or entering of corrections into payment instructions / agreements based on which transactions on settlement and cash services are carried out;
2) entering of the approved changes into conditions of letters of credit and guarantees;
3) provision, advising of guarantees and accomplishment of transactions on the provided/advised guarantees;
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