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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of May 12, 2023 No. 477

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 by the 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 by 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, Art. 1219; 2021, No. 29, the Art. 1642), the enclosed changes.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of May 12, 2023 No. 477

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 by the central executive bodies

1. In Item 10:

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

"the funds transferred from accounts of the payer in bank, to non-bank predostavitel of payment services;

the means collected from accounts of the payer in bank, to non-bank predostavitel of payment services by bodies of GNS"";

2) to add Item after the paragraph of the sixth with the new paragraph of the following content:

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

With respect thereto the seventh or ninth to consider paragraphs respectively paragraphs the eighth or tenth;

In paragraph ten of the word "on the current account of the payer in bank" shall be replaced with words 3) "into the account of the payer in bank, to non-bank predostavitel of payment services".

2. In Item 11:

Paragraph one to state 1) in the following edition:

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