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LAW OF UKRAINE

of January 12, 2023 No. 2888-IX

About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine of rather payment services

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. In Item 14.1 of Article 14:

1) subitems 14.1. 14.1.247, 14.1.248 to exclude 133,;

Shall be replaced with words 2) in subitem 14.1.266 of the word "into the accounts of the taxpayer opened in organizations of banks and/or" "into accounts of the taxpayer in bank / non-bank provision of payment services, on e-wallet at the issuer of electronic money and/or into accounts", and the words "from the accounts of the taxpayer opened in organizations of banks and/or" - the words "from accounts of the taxpayer in bank / non-bank provision of payment services, from e-wallets at the issuer of electronic money and/or from accounts".

2. In Item 19-1.1 of Article 19-1:

1) in subitem 19-1. 1. 4 words of "the subsequent transfer" shall be replaced with words "accomplishment of payment transactions";

"Bank accounts" shall be replaced with words 2) in subitem 19-1.1.21 of the word "accounts/e-wallets in bank, to other financial institution, non-bank provision of payment services / issuers of electronic money".

3. In Item 20.1 of Article 20:

1) subitems 20.1. 20.1.27, 20.1.28 to state 5, in the following edition:

"20.1.5. receive gratuitously from taxpayers, and also from the National Bank of Ukraine, banks, other financial institutions, non-bank payment service providers, issuers of electronic money of the reference according to the procedure and on the bases determined by this Code taking into account the laws determining procedure for disclosure by specified persons of information which contains bank secrecy, the secret of the payment service provider, and based on the judgment - information on amount and the address of means / electronic money on accounts in bank / non-bank provision of payment services, e-wallets, including about not receipt at the scheduled time of currency earnings from subjects of managing, information on agreements of the debtor on storage of values or provision to the debtor in property employment (lease) of the individual bank safe protected by bank";

"20.1.27. apply in banks, other financial institutions, non-bank payment service providers, issuers of electronic money which did not submit to the relevant monitoring bodies to the time established by the law the notification on opening or closing of accounts/e-wallets of taxpayers or began implementation of account transactions on account/e-wallet of the taxpayer before receipt of the notification of the relevant monitoring body on capture of account/e-wallet on accounting in such body, financial (penalties) sanctions (penalties) in the size established by this Code;

20.1.28. levy from banks, other financial institutions, non-bank payment service providers, issuers of electronic money, the body performing treasurer servicing of budgetary funds, penalty fee for untimely execution of the judgments by them, decisions of the head of body of collection (his deputy or the authorized person) in the cases provided by this Code and payment instructions of taxpayers about tax payment, charges, payments";

Shall be replaced with words 2) in subitem 20.1.31 of the word "on accounts of such taxpayer in banks and other financial institutions" "on accounts/e-wallets of such taxpayer in banks, other financial institutions, non-bank payment services which provide to issuers of electronic money";

Shall be replaced with words 3) in subitem 20.1.32 of the word "on accounts of the taxpayer by seizure of the securities and/or money and other values of such taxpayer which are in bank" "on accounts/e-wallets of the taxpayer by seizure of the securities and/or money and other values of such taxpayer which are in bank, other financial institution, non-bank provision of payment services, issuers of electronic money";

Shall be replaced with words 4) in subitem 20.1.33 of the word of "payer bank" "in bank, other financial institution, non-bank provision of payment services, issuers of electronic money of the payer";

5) in subitem 20.1.34 of the word "banks" shall be replaced with words "in banks, other financial institutions, non-bank payment services which provide e-wallets to issuers of electronic money".

4. To state Item 35.2 of Article 35 in the following edition:

"35.2. Tax payment and charges is performed in cash or non-cash form (including with use of electronic money), except the cases provided by this Code or the laws concerning customs affairs. For the purposes of of this Code the obligation of the taxpayer on tax payment and charges into the single account determined by Article 35-1 of this Code is considered executed since the moment when initiation of transfer is complete for such taxpayer according to the Law of Ukraine "About payment services".

5. In Article 35-1:

1) Item 35-1. 1 to add with the paragraph third the following content:

"Acceptance into the single account of electronic money is not allowed";

2) in Item 35-1.5:

in the paragraph the second "settlement documents" shall be replaced with words words "payment instructions";

in paragraph six of the word "Settlement documents" shall be replaced with words "Payment instructions";

3) in Items 35-1.6 and 35-1.7 of the word "settlement documents" in all cases and numbers shall be replaced with words "payment instructions" in the corresponding case and number.

6. In subitem 39-2.6.3 of Item 39-2.6 of Article 39-2 of the word "bank or financial institution" shall be replaced with words "the bank, other financial institution, the non-bank payment service provider, the issuer of electronic money".

7. In Article 43:

Items 43.2 and 43.4 to state 1) in the following edition:

"43.2. In case of availability at the taxpayer of tax debt, return mistakenly and/or excessively paid amount of monetary commitment into the account of such taxpayer in bank or non-bank provision of payment services, or into the single account, or by return by cash by the check, in case of absence at the taxpayer of the bank account, non-bank provision of payment services, is carried out only after complete repayment of such tax debt by the taxpayer";

"43.4. The taxpayer submits the application for return mistakenly and/or excessively paid monetary commitments and penalty fee in any form in which he specifies the direction of money transfer: into the account of the taxpayer in bank, non-bank provision of payment services; into the single account (in case of its use); on repayment of monetary commitment and/or tax debt on other payments, control of which collection is imposed on monitoring bodies, irrespective of budget type; return in cash form of money in case of absence at the taxpayer of the bank account, to non-bank provision of payment services";

In paragraph one of Item 43.4-1 of the word "on the current account of the taxpayer in organization of bank" shall be replaced with words 2) "into the account of the taxpayer in bank, non-bank provision of payment services".

8. In paragraph one of Item 49.20 of Article 49 "(bank)" to exclude the word.

9. In Article 57:

The thirteenth Item 57.1 the word "(bank)" to exclude 1) in the paragraph;

Paragraph one of Item 57.5 to state 2) in the following edition:

"57.5. Physical persons - taxpayers shall pay taxes and fees which are established by this Code, through banks (including with use of the single account according to the procedure, determined by Article 35-1 of this Code) or non-bank payment service providers, issuers of electronic money".

10. In Article 63:

The second Item 63.2 of the word "legal entities - nonresidents who open accounts in banks" shall be replaced with words 1) in the paragraph also in figures of "the nonresidents specified in Item 64.5 of Article 64 of this Code";

Item 63.6 to state 2) in the following edition:

"63.6. The taxpayer registration in monitoring bodies is kept according to tax numbers. Tax number is:

1) identification code of the legal entity (resident), separate division of the legal entity (the resident and the nonresident) in the Unified state register of the companies and organizations of Ukraine;

2) accounting number which is assigned by monitoring bodies in case of registration:

to the companies, the organizations formed according to the legislation of other states;

to foreign diplomatic representations and consular establishments, representative offices of the international organizations in Ukraine;

to authorized persons on the cooperation agreements managing property under agreements of property management, investors (operators) under production sharing agreements, contractors of projects (programs) of the international technical assistance and representative offices of donor organizations in Ukraine, to other persons and payers in case of their additional capture on accounting;

3) registration number of accounting card of the taxpayer - physical person.

The procedure for determination of tax number is established by the Central executive body providing forming and realizing the state financial policy.

Accounting of persons who through the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and notified on it the relevant monitoring body, it is conducted by last name, to name, middle name, series (in the presence) and to number of the valid passport of the citizen of Ukraine in the form of book or to number of the valid passport of the citizen of Ukraine in the form of card who is drawn up using means of the Unified state demographic register (further - series and passport number). The mark is brought in the passport of the citizen of Ukraine from among specified persons that testifies to availability of the right to make any payments on series and passport number. Such mark is brought:

monitoring bodies - in passports of citizens of Ukraine in the form of book. The procedure for introduction of such mark is established by the central executive body providing forming of the state financial policy;

the body performing execution of the passport of the citizen of Ukraine in the form of card, according to the procedure, established by the Cabinet of Ministers of Ukraine.

Information exchange between the State register of physical persons - taxpayers and the Unified state demographic register concerning exchange of data on tax number (registration number of accounting card of the taxpayer) or the right to make payments on series (in the presence) and passport number is performed according to the procedure, established by the central executive body which provides forming and realizes the state financial policy, and the central executive body providing forming of state policy in the field of migration (immigration and emigration), including counteractions of illegal (illegal) migration, nationality, registration of physical persons, refugees and other categories of migrants determined by the legislation";

3) in Item 63.7:

in paragraph one the word "series" shall be replaced with words "series (in the presence)";

in the paragraph the second the word "series" shall be replaced with words "series (in the presence)", and words "payment documents" - words "payment instructions".

11. The first and fifth Item 64.5 of Article 64 to state paragraphs in the following edition:

"64.5. Nonresidents (foreign law companies, the organizations) who perform in Ukraine activities through separate divisions, including permanent missions either acquire real estate or acquire property rights for such property in Ukraine, or open accounts in banks of Ukraine (except the correspondent accounts opened for nonresident banks), in other financial institutions, in non-bank payment services which are provided, or open e-wallets at issuers of electronic money according to article 64 of the Law of Ukraine "About payment services", or acquire the property right to the investment asset determined by paragraphs third - the sixth the subitem "e" of subitem 141.4.1 of Item 141.4 of Article of 141 of this Code, other nonresident who does not have permanent mission in Ukraine shall get registered in monitoring bodies";

"before opening of account/e-wallet in Ukraine, - in monitoring body on the location of organization (department) of bank, other financial institution of the non-bank supplier of payment services / the issuer of electronic money in which the accounts/e-wallet open".

12. In Article 66:

Subitem 66.1.2 of Item 66.1 to state 1) in the following edition:

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