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Ministry of Justice of Ukraine

April 10, 2023

No. 596/39652

ORDER OF THE MINISTRY OF JUSTICE OF UKRAINE

of April 7, 2023 No. 1273/5

About modification of some regulatory legal acts of the Ministry of Justice of Ukraine

According to Items 3, 10 Regulations on the Ministry of Justice of Ukraine, the Cabinet of Ministers of Ukraine approved by the resolution of July 02, 2014 228, order to No.:

1. Make to the section VIII instructions on the organization of forced execution of decisions approved by the order of the Ministry of Justice of Ukraine of April 02, 2012 No. 512/5, of Ukraine registered in the Ministry of Justice on April 02, 2012 at No. 489/20802 (in edition of the order of the Ministry of Justice of Ukraine of September 29, 2016 No. 2832/5), the following changes:

1) the paragraph third Item 19 after words "acting on the date of cost determination of property, "add with the words "excluding tax on value added";

Item 27 to add 2) with new paragraphs of the following content:

"By preparation of the request for realization of distrained property the contractor shall check whether the debtor whose property is implemented, the taxpayer on value added is registered, and in case when the debtor whose distrained property is implemented is registered by the taxpayer on value added - to check rate of the value added tax which according to the Tax code of Ukraine shall be applied in case of realization of such distrained property.

Results of such check are specified in the request for realization of distrained property.".

2. Bring in procedure for realization of the distrained property approved by the order of the Ministry of Justice of Ukraine of September 29, 2016 No. 2831/5, registered in the Ministry of Justice of Ukraine on September 30, 2016 at No. 1301/29431, the following changes:

The paragraph the thirtieth Item 1 of the Section I to state 1) in the following edition:

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