LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of March 24, 2009 No. 3291/5/24-0613

Concerning legitimacy of payment by taxpayers of the tax debt which resulted from non-execution of orders of clients by bank institutions on money transfer

The State Tax Administration of Ukraine considered (...) the appeal sent by the letter of the State committee of Ukraine concerning regulatory policy and entrepreneurship (...), concerning legitimacy of payment by taxpayers of the tax debt which resulted from non-execution of orders of clients by bank institutions on money transfer also reports.

According to subitem 16.5.1 of item 16.5 of Art. 16 of the Law of Ukraine of December 21, 2000 N 2181-III "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" (далееЗ windows N 2181) the bank pays penalty fee for each day of delay for violation of terms of transfer of taxes, charges (obligatory payments) in budgets established by the Law of Ukraine "About payment systems and money transfer in Ukraine", in the sizes established by subitem 16.4.1 of item 16.4 of the Art. 16, and the penalties established by subitem 17.1.7 of item 17.1 of the Art. 17, and also bears other responsibility established by this Law for violation of procedure for timely and complete introduction of tax, collection (obligatory payment) in the budget. At the same time the taxpayer, charges (obligatory payments) is exempted from liability for untimely or incomplete transfer of such payments in budgets, including the added penalty fee or penalties.

Thus, despite the reason of failure to pay the tax liabilities, in particular in case of violation of completion dates of orders of clients by bank on money transfer, the Law N 2181 does not exempt the taxpayer from obligation to pay the main amount of the tax liability or tax debt, and tax authority соответственноот penalties of such tax debt.

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