LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of April 6, 2010 No. 3774/5/10-5014/1151

Concerning application of subitem 4.4.1 of Item 4.4 of article 4 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds"

State Tax Administration of Ukraine, having considered your addresses of 01.03.2010 of N A-126-03, directed GNA of Ukraine the letter of the Secretariat of the Cabinet of Ministers of Ukraine of 11.03.2010 N 11133/1/1-10, and of 01.03.2010 N A-127-03, directed GNA of Ukraine the letter of the State agency of Ukraine on investments and innovations of 13.03.2010 N 0561/01-08-1-05, concerning application of subitem 4.4.1 of Item 4.4 of article 4 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" (further - the Law), reports the following.

According to part two of article 19 of the Constitution of Ukraine public authorities, their officials shall act only on the basis of the, within powers and method which are provided by the Constitution and the laws of Ukraine.

The law is the special legal act on the tax matters establishing procedure for repayment of obligations of legal entities or physical persons to budgets and the state trust funds on taxes and fees (obligatory payments) including collection on compulsory national pension insurance and fees on obligatory national social insurance, charges and payments of penalty fee and penalties which are applied to taxpayers by monitoring bodies, including for violations in the field of foreign economic activity, and determining appellate procedure of actions of bodies of collection.

According to subitems 2.1.1 and 2.1.4 of Item 2.1 of article 2 of the Law monitoring bodies in understanding of this legal act are:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info