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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 22, 2025 No. 479

About modification of the Procedure for return (transfer) for means, mistakenly or excessively enlisted in state and local budgets

According to part two of Articles 45 and 78 of the Budget code of Ukraine 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. Bring in the Procedure for return (transfer) for means, mistakenly or No. which are excessively enlisted in state and local budgets, the Ministry of Finance of Ukraine approved by the order of September 03, 2013 787, registered in the Ministry of Justice of Ukraine on September 25, 2013 at No. 1650/24182, the following changes:

1) in the Section I:

to add Item 5 after the paragraph of the sixth with the paragraph the seventh the following content:

"Return mistakenly or excessively paid amounts from rent payment for use of natural resources for mining of nation-wide value determined as Assets of natural resources, from the effective date Agreements on fund of the recovery ratified by the Law of Ukraine of May 08, 2025 No. 4417-IX "About ratification of the Agreement between the Government of Ukraine and the Government of the United States of America about creation of the American-Ukrainian investment fund of recovery", but not earlier than the date of entry into force of the Agreement on limited partnership is performed in the procedure established by the legislation, and the share of such receipts which arrived in special fund of the government budget and is subject to return, returns due to the corresponding current receipts to special fund of the government budget.".

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