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Ministry of Justice of Ukraine

April 27, 2023

No. 694/39750

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 13, 2023 No. 188

About approval of Changes in the Procedure for application of tax pledge by tax authorities

According to Articles 88-90, 92, of the 93 and 100 Chapter 9 of the Section II of the Tax code of Ukraine, the laws of Ukraine of November 3, 2022 to No. 2719-IX "About introduction of amendments to the Tax Code of Ukraine and some other laws of Ukraine concerning privatization of the state-owned and utility property which is in tax pledge and ensuring administration of repayment of tax debt", 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" and the subitem 5 of item 4 of 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. Approve Changes in the Procedure for application of the tax pledge by tax authorities approved by the order of the Ministry of Finance of Ukraine of June 16, 2017 No. 586, registered in the Ministry of Justice of Ukraine on July 14, 2017 at No. 859/30727, which are applied.

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

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.

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