RESOLUTION OF THE SUPREME ECONOMIC COURT OF UKRAINE

of February 21, 2002 No. 3/192

Concerning payment due date of the income tax

Open joint stock company "..." on September 10, 2001 the invalidation action of the decision is declared BEND in the city of Poltava of September 4 2001 N1493/15-2/14299824/12742/10/15-144 about charge to the claimant to payment in the budget of penalty in the amount of 10% of the amount of the approved tax liability for delay for 5 days of the tax discharge on profit for June, 2001. Society considered that it paid in time the income tax as, according to instructions of subitem 5.3.1 of article 5 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds", the taxpayer shall pay independently the amounts tax the obligation within 10 days following behind the last day of the corresponding deadline established by subitem 4.1.4 of article 4 of this Law for provision of the tax declaration.

The decision of economic court of Poltava region of October 25, 2001 made by the judge B., claims are satisfied. The disputed decision of Tax Service is nullified because of its discrepancy to instructions of articles 4 and 5 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds".

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