ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 8, 2021 No. 330

About modification of the Procedure for application of administrative detention of property of the taxpayer

According to Article 94 of Chapter 9 of the Section II of the Tax code of Ukraine, 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, I ORDER:

1. Bring in the Procedure for application of administrative detention of property of the taxpayer approved by the order of the Ministry of Finance of Ukraine of July 14, 2017 No. 632, registered in the Ministry of Justice of Ukraine on August 02, 2017 for No. 948/30816, the following changes:

to state Item 3 of the Section VII in the following edition:

"3. For application of arrest of means on the account of the taxpayer the tax authority files a lawsuit the statement according to the procedure, provided by the Code of administrative legal proceedings of Ukraine.";

to add Item 2 of the Section VIII with the new subitem 10 of the following content:

"10) capture by tax authority on tax accounting of the nonresident based on the inspection statement.";

in Item 1 of the Section IX of figure "9" to replace 8, with figures "8 - 10".

2. In accordance with the established procedure to provide to department of tax policy:

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. I reserve control of execution of the order and I assign to the Chairman of the State Tax Administration of Ukraine Lyubchenko Alexey.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info