of August 18, 2017 No. 618
About introduction of amendments to the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1231
The Cabinet of Ministers of Ukraine decides:
Bring in the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1231 "About approval of the Procedure for write-off of outstanding monetary commitments or tax debt after the liquidation of the taxpayer which is not connected with bankruptcy" (The Official Bulletin of Ukraine, 2011, No. 1, the Art. 16) changes which are applied.
Prime Minister of Ukraine
V. Groysman
Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 18, 2017 No. 618
1. In introductory part of the resolution of the word and figures "Articles 67 and 97" to replace with the word and figures "Article 97".
2. According to the procedure of write-off of outstanding monetary commitments or tax debt after the liquidation of the taxpayer which is not connected with bankruptcy, approved by the specified resolution:
Items 1 and 2 to state 1) in the following edition:
"1. Are considered as the bad debt and the monetary commitments and/or tax debt of the taxpayer remaining outstanding after the liquidation of such payer which is not connected with bankruptcy in connection with insufficiency of property of the taxpayer and persons on whom in the cases provided by the law responsibility for repayment of monetary commitments and/or tax debt of such debtor is conferred (further - bad tax debt), in particular, in case are subject to write-off according to this Procedure:
liquidations of the taxpayer as legal entity - property of the taxpayer and founders or members of such company if they bear complete or accessorial responsibility according to obligations of the taxpayer according to the law, within the complete or accessorial liability;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.