LAW OF UKRAINE

of April 13, 2020 No. 559-IX

About modification of some legal acts 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. Make changes to such legal acts of Ukraine:

1. Part third of Article 170 of the Criminal Procedure Code of Ukraine (2013, Art. No. No. 9-13, 88) to add sheets of the Verkhovna Rada of Ukraine with the paragraph third such content:

"It is forbidden to impose arrest money on the single account opened according to the procedure, determined by article 35-1 of the Tax Code of Ukraine, means on accounts of payers in system of electronic administration of the value added tax on the money which is on the current accounts with the special mode of use opened according to article 15-1 of the Law of Ukraine "About power industry" on the current accounts with the special mode of use opened according to article 19-1 of the Law of Ukraine "About heat supply" on current accounts with the special mode of use for carrying out calculations for investing programs on the current accounts with the special mode of use of borrowing facilities opened according to article 26-1 of the Law of Ukraine "About heat supply" and article 18-1 of the Law of Ukraine "About drinking water, drinking water supply and water disposal" on the special account of the operating organization (operator) according to the Law of Ukraine "About streamlining of the questions connected with ensuring nuclear safety".

2. In the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (Sheets of the Verkhovna Rada of Ukraine, 2011, No. 2-3, of Art. 11 with subsequent changes):

in Article 9:

in part five:

the paragraph one after the words "transfers" to add with the words "into the single account";

paragraphs two and third to add with the words "into the single account";

in part seven:

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