ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 27, 2019 No. 577

About approval of Changes in the Procedure for return of means, mistakenly or excessively enlisted in state and local budgets

According to part two of Article 45 of the Budget code of Ukraine, the order of the Cabinet of Ministers of Ukraine of December 4, 2019 No. 1217-r "Questions of the State Customs Service" I ORDER to the subitem 5 of item 4 of 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, to the resolution of Board of the National Bank of Ukraine of December 28, 2018 No. 162 "About introduction of the international bank account number (IBAN) in Ukraine", to the order of the Cabinet of Ministers of Ukraine of August 21, 2019 No. 682-r "Questions of the State Tax Administration":

1. Approve Changes in the Procedure for return of means, mistakenly or excessively enlisted in state and local budgets, No. approved by the order of the Ministry of Finance of Ukraine of September 03, 2013 787, registered in the Ministry of Justice of Ukraine on September 25, 2013 for No. 1650/24182 (with changes) which are applied.

2. To provide to department of forecasting of budget receipts and methodology of financial accounting of the Ministry of Finance of Ukraine:

submission 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. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine according to distribution of obligations and the Chairman of the Public treasurer service of Ukraine Slyuz T.

 

It is approved: Chairman of the State Tax Administration of Ukraine

S. Verlanov

Chairman of the Public treasurer service of Ukraine

T. Slyuz

Chairman of the State Customs Service of Ukraine

M. Nefedov

 

Approved by the Order of the Ministry of Finance of Ukraine of December 27, 2019 No. 577

Changes in the Procedure for return of means, mistakenly or excessively enlisted in state and local budgets

1. In the Section I:

1) in the paragraph the second Item 3:

"representation or" to exclude words;

shall be replaced with words the words "from the corresponding bank accounts or" "postal order through";

"specified" to replace the word with the word "specified";

2) in item 4:

words "The public treasurer service of Ukraine (further - Treasury of Ukraine), opened addressed to Treasury of Ukraine" shall be replaced with words "Treasuries, opened addressed to Treasury";

shall be replaced with words the words "in bodies of Treasury" "in Treasury";

3) in Item 5:

in paragraph one:

after the words "on representation" to add with the word to "(conclusion)";

shall be replaced with words the words "according to the court order which took legal effect" "according to the judgment which took legal effect";

in the paragraph the second:

shall be replaced with words the words "Representation" "In case";

words "The public fiscal service of Ukraine (further - bodies of GFS))" shall be replaced with words "The State Tax Service of Ukraine (further - bodies of GNS) and bodies of the State Customs Service of Ukraine (further - bodies of State Customs Service)) representations";

third to state the paragraph in the following edition:

"In case of return mistakenly or the taxes which are excessively enlisted in the budget, charges, penalty fee, payments, control of which collection is imposed on bodies of GNS, bodies of State Customs Service, in Treasury the conclusion approved with the relevant local financial body in cases of the tax return, charges, penalty fee, payments which are enlisted in local budgets or subject to distribution between state and local budgets is submitted. Provision and approval of the conclusion is performed according to Procedure for information exchange of the Public fiscal service of Ukraine, its territorial authorities, the Public treasurer service of Ukraine, its territorial authorities, local financial bodies in the course of return to taxpayers mistakenly and/or excessively paid amounts of monetary commitments and penalty fee, the approved order of the Ministry of Finance of Ukraine of February 11, 2019 No. 60, registered in the Ministry of Justice of Ukraine on April 08, 2019 for No. 370/33341, and Procedure for return of advance payments (advance payment) and mistakenly and/or excessively paid amounts of customs payments approved by the order of the Ministry of Finance of Ukraine of July 18, 2017 No. 643, registered in the Ministry of Justice of Ukraine on August 09, 2017 for No. 976/30844.";

the fourth to exclude the paragraph.

With respect thereto the fifth - the ninth to consider paragraphs respectively paragraphs the fourth - the eighth;

in paragraph four of the word and figure "in form according to appendix 1 to this Procedure" and the words "in body of Treasury" to exclude;

in paragraph five of the word "original or properly verified copy of the court order" shall be replaced with words "the copy of the judgment certified properly";

in paragraph six:

shall be replaced with words the words "Determination of Court" "The copy of the judgment certified properly";

" (in case of finding of the original document on transfer confirming transfer of court fee in the budget in materials of legal case and specifying about it in the court order)" to exclude words;

in paragraph seven:

words" which moves in relevant organ of Treasury," to exclude;

replace the word "reasons" with the word "reason";

after the word "series" to add with words "(in the presence)";

4) in Item 8:

the paragraph one to state in the following edition:

"8. Representation constitutes body which performs accounting of debt by borrowers, in form according to appendix 1 to this Procedure.";

in paragraph three:

words" which moves in relevant organ of Treasury," to exclude;

replace the word "reasons" with the word "reason";

after the word "series" to add with words "(in the presence)";

Paragraph one of Item 9 after the words "return of payments" to add 5) with words "(except taxes, charges, penalty fee, payments, control of which collection is imposed on bodies of GNS and bodies of State Customs Service)";

6) to add the Section after Item with 9-1novy Item 9-2 of the following content:

"9-2. Return mistakenly or the money which is excessively enlisted in local budgets from the accounts opened for transfer of interbudget transfers is performed by bodies of Treasury based on the letter of the relevant local financial body signed by the head (his deputy) sealed official with obligatory specifying of the following information: reasons for need of return of means from the budget, the payment amount which is subject to return, account details on which it is necessary to transfer the funds, date and document number on transfer confirming money transfer in the relevant budget.";

7) in Item 10:

in paragraph one of the word "determination of court" shall be replaced with words "the copy of the judgment certified properly";

exclude paragraph two.

With respect thereto third to consider the paragraph the paragraph the second;

state paragraph two in the following edition:

"The payer submits to relevant organ of Treasury the application and representation which dates of creation do not exceed 30 calendar days, taking into account regulations of part two of Article 255 of the Civil code of Ukraine.";

To state Item 11 in the following edition:

"11. Representation or the copy of the judgment certified properly return relevant organs of Treasury to suppliers without execution in the following cases:

1) excesses of the submission due dates of the statement and submission to body of Treasury established by the legislation;

2) discrepancies of information stated in the application of the payer, to the data provided in representation or the copy of the judgment certified properly or data of body of Treasury on transfer of means in the budget;

3) provisions of the statement and representation or the copy of the judgment certified properly, not to destination;

4) provisions of the statement and representation or the copy of the judgment certified properly, unauthorized person;

5) violations of the established requirements for registration of representation or the copy of the judgment.";

9) in Item 12:

in subitem 1 of the word "" shall be replaced with words representations (statements and representations) "the statement and representation (conclusion)";

in subitem 2:

word in paragraph one "" shall be replaced with words representations (statements and representations) "the statement and representation (conclusion)";

in the paragraph the second to exclude the word of Ukraine;

10) in Item 13:

word in paragraph one "fax connection" shall be replaced with words to "electronic form";

in the paragraph the second to exclude the word of Ukraine;

in paragraph three to exclude the word of Ukraine, shall be replaced with words the words "provided reinforcement means" "provided such reinforcement";

in paragraph six to exclude the word of Ukraine;

11) in Item 15:

replace figures "19090000" with figures "19090500";

add Item with the new paragraph of such content:

"In case of change of account details on receipts from which it is necessary to perform return of means state and/or local budgets return performs body of Treasury from the changed account on receipts.".

2. In the Section II:

The subitem 12 of Item 1 to exclude 1).

With respect thereto subitems 13 - 17 to consider respectively subitems 12 - 16;

Item 2 in paragraph one the word "bodies" shall be replaced with words 2) "Treasury addressed to bodies";

3) in Item 3:

"bodies of Treasury" to exclude words;

after words of "account holders" to add with the words "provided to bodies of Treasury for the place of servicing".

3. In the Section III:

1) in Item 1:

exclude subitem 2.

With respect thereto to consider subitem 3 subitem 2;

in subitem 2 of the word", through the companies of mail service for the registers of receivers of money prepared by the bodies controlling collection of receipts of the budget" to exclude;

"Banks or" to exclude 2) in the subitem 2 of Item 2 of the word;

3) in Item 3:

in paragraph one of the word "specified in specified" shall be replaced with words "specified in determined";

paragraphs two, the fourth to exclude.

With respect thereto third to consider the paragraph the paragraph the second;

And "tax" to replace 4) in item 4 of the word of "taxes" respectively with words of "payments" and "payment".

4. In appendices to the Procedure:

1) in appendix 1:

" (series and passport number *)" shall be replaced with words words "(series (in the presence) and passport number *);

shall be replaced with words the words "initials, surname" "the name and surname";

shall be replaced with words words of "The public fiscal service of Ukraine" "The State Tax Service of Ukraine";

Appendix 2 to be reworded as follows 2) which is applied;

3) in appendix 3:

in appendix mark the word and figure "item 4" to replace with the word and figure "Item 5";

" (initials, surname)" shall be replaced with words words "(name and surname)".

Appendix 2

to the Procedure for return of means, mistakenly or excessively enlisted in state and local budgets (Item 13 of the Section I)

Address

See Appendix 2 (7Kb In original language)

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