LAW OF UKRAINE

of October 4, 2019 No. 190-IX

About introduction of amendments to the Tax Code of Ukraine concerning implementation of the single account for tax payment and charges, single fee on obligatory national social insurance

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. To add Item 1.3 of Article 1 after the words "on obligatory national social insurance" with words "(except features of functioning of the single account, submission of the reporting on the amounts of the assessed single contribution)".

2. To add Items 6.1 and 6.2 of article 6 after words of "the relevant budget" with the words "into the single account".

3. In Article 14:

in Item 14.1:

subitems 14.1. 14.1.115, 14.1.156 after words of "the relevant budget" to add 39, with the words "into the single account";

to add subitem 14.1.182 after words of "the relevant budget" with the words "and/or into the single account", and after words of "monetary commitments" - words and figures "and in cases, the stipulated in Article 35-1 this Code";

add with Item 14.3 of the following content:

"14.3. For the purposes of of this Code introduction (transfer, receipt, payment, transfer) of money by the taxpayer into the single account in cases, stipulated in Article 35-11 these Codes, is considered entering (transfer, receipt, payment, offset) of money by such taxpayer into the budget".

4. To add Item 35.2 of Article 35 with the paragraph the second such content:

"For the purposes of this Code the obligation of the taxpayer concerning tax payment and charges into the single account determined by article 35-1 of this Code is considered executed since the moment when initiation of transfer is complete for such taxpayer according to the Law of Ukraine "About payment systems and money transfer in Ukraine".

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