of April 29, 2020 No. 321
About approval of the Procedure for functioning of the single account and accomplishment of regulations of article 35-1 of the Tax Code of Ukraine by the central executive bodies
According to Item 35-1.10 of article 35-1 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve the Procedure for functioning of the single account and accomplishment of regulations of article 35-1 of the Tax Code of Ukraine by the central executive bodies which is applied.
2. To provide to the State Tax Service and the Public treasurer service till December 31, 2020 for the account and in the expense limits provided by it in the Law of Ukraine "About the Government budget of Ukraine for 2020", implementation and functioning of the single account.
3. To the Ministry of Finance to bring in three-months time own regulatory legal acts into accord with this resolution.
4. This resolution becomes effective from the date of its publication, except Item 1 of this resolution which becomes effective along with the Law of Ukraine "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".
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of April 29, 2020 , No. 321
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