ORDER OF THE STATE TREASURY OF UKRAINE

of December 10, 2002 No. 226

About approval of the Procedure for return of means, mistakenly or excessively enlisted in state and local budgets

According to the Budget code of Ukraine and Regulations on the State Treasury of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of 21.12.2005 of N1232.

1. Approve the Procedure for return of means, mistakenly or excessively enlisted in state and local budgets which is applied.

2. In the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol it is wrong to chiefs of managements of the State Treasury to provide return to payers and/or excessively paid taxes, charges (obligatory payments) according to the approved Procedure.

3. To the head of department of the organization of clerical work and control of performing discipline Radzikhovsky L. F. provide bringing the order to permission of managements of the State Treasury in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol in three-day time after its approval.

4. To impose control of execution of this order on the vice-chairman of the State Treasury of Ukraine O. O. Chechulina and the vice-chairman of the State Treasury of Ukraine O. S. Danevich.

Approved by the Order of the State Treasury of Ukraine of December 10, 2002, No. 226

Procedure for return of means, mistakenly or excessively enlisted in state and local budgets

1. General provisions

1. This Procedure is developed in pursuance of Articles 43, 45 and 78 Budget codes of Ukraine and according to the Regulations on the State Treasury of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of 21.12.2005 of N1232.

2. This Procedure determines procedures of return of means, mistakenly or excessively enlisted in state and local budgets, namely: taxes, charges (obligatory payments) and other budget receipts, means from return to budgets of budget advances, the financial aid provided on returnable basis and the credits including attracted with the state or under the state guarantees (further - payments).

Action of the Procedure does not extend to transactions on compensation of the value added tax and return from the budget of means by a court decision.

3. Return mistakenly or the payments which are excessively enlisted in the budget in national currency is performed by bodies of the State Treasury of Ukraine from the corresponding accounts opened in bodies of the State Treasury of Ukraine according to the Chart of accounts of financial accounting of accomplishment state and local budgets approved by the order of the State Treasury of Ukraine of 28.11.2000 of N 119, with changes (further - the Chart of accounts), by execution of settlement documents.

Return of payments is performed into the accounts of receivers of means opened in banks or bodies of the State Treasury of Ukraine, specified in representation or the statement of the payer. Return of payments to physical persons which have no accounts in banks can be performed in cash form through the banks or the companies of mail service specified in representation or the statement of the payer (his authorized representative).

4. Return mistakenly or the payments which are excessively enlisted in the government budget in foreign currency is performed in payment currency from the currency accounts of the State Treasury of Ukraine opened on his name in banks, or in the hryvnia equivalent of foreign currency calculated on the official rate of hryvnia to the foreign currencies established by the National Bank of Ukraine for date of return of means from the budget from the corresponding accounts on accounting of receipts opened in bodies of the State Treasury of Ukraine about what the payer notes in the statement.

5. Return mistakenly or the taxes which are excessively enlisted in the budget, charges (obligatory payments) and other income of budgets, is performed on provision of the bodies controlling production of receipts of the budget. Representation goes to body of the State Treasury of Ukraine for the form provided by the corresponding joint regulatory legal acts of the State Treasury of Ukraine and the bodies controlling production of receipts of the budget concerning return mistakenly or the means which are excessively enlisted in the budget, or in any form on the official form of organization, signed by the head of organization or his deputies according to their competence with obligatory specifying of the following information: reasons for need of return of means from the budget, the name (First name, middle initial, last name) the payer, identification code on EGRPOU or registration number of accounting card of the taxpayer from GRFL, or series and passport number (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it relevant organ of the State Tax Service and have mark in the passport), payment amounts which is subject to return, dates and numbers of the settlement document confirming money transfer in the relevant budget.

Representation in any form moves the payer in body of the State Treasury of Ukraine together with its statement for return of means from the budget and the original or the copy of the settlement document (the receipt, the payment order and so forth) confirming money transfer in the budget.

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