RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 31, 2021 No. 290

About modification of the Procedure for functioning of the single account and accomplishment of regulations of article 35-1 of the Tax Code of Ukraine, central executive bodies

The Cabinet of Ministers of Ukraine decides:

Bring in the Procedure for functioning of the single account and accomplishment of regulations of article 35-1 of the Tax Code of Ukraine, the central executive bodies approved by the resolution of the Cabinet of Ministers of Ukraine of April 29, 2020 No. 321 (The Official Bulletin of Ukraine, 2020, No. 37, the Art. 1219), changes which are applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 31, 2021 No. 290

Changes which are made to the Procedure for functioning of the single account and accomplishment of regulations of article 35-1 of the Tax Code of Ukraine, the central executive bodies

1. In Item 1 of the word "the national social insurance in compliance" shall be replaced with words "the national social insurance, including penalty fee and penalties, respectively".

2. Add Item 5 with the paragraph of the following content:

"Information on details of the single account is placed on the GNS official web portal, Treasuries, the Single state web portal of electronic services "Portal Deystviye", and also is available to the payer in electronic office.".

3. Item 8 in paragraph one the word "opens" to replace with the word "conducts", and the words "only based on data" - words ", included in".

4. In Item 10:

Paragraphs two and third to state 1) in the following edition:

"the means paid by the payer with current and other bank accounts;

the means collected from accounts of the payer in bank by bodies of GNS;";

The paragraph of the sixth after the word it is "wrong" to add 2) with the words "and/or it is excessive";

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