LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of September 24, 2010 No. 11910/5/19-0116/488

About responsibility of payers and banks for violations of terms of transfer of taxes

The State Tax Administration of Ukraine considered directed by the letter of the State committee of Ukraine concerning regulatory policy and entrepreneurship (...) address (...) also reports that the question of opportunity to provide in the bank account agreement signed between bank and the client, condition concerning execution of settlement documents (concerning tax payment) on cash write-off from the accounts of the payer which arrived in bank later of [end] of operational time in day of their receipt is outside functional powers of GNA of Ukraine.

At the same time we report that if the amount of the approved tax liability is not settled by the payer in legislatively fixed terms, such amount of the tax liability according to subitem 5.4.1 of Item 5.4 of article 5 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" (with changes and amendments) (further - the Law N 2181) is recognized the amount of tax debt of the taxpayer.

By subitem 16.1.1 of Item 16.1 of article 16 of the Law N 2181 it is determined that after the expiration of fixed maturities of the approved tax liability on the amount of tax debt the penalty fee according to the procedure, determined by this Law is charged.

According to provisions of subitem 16.1.2 of Item 16.1 and subitem 16.3.1 of Item 16.3 of article 16 of the Law N 2181 charges of penalty fee begin with the first working day following behind the last day of deadline of payment of the tax liability and come to an end in day of acceptance by the bank servicing the taxpayer, the payment order on payment of the amount of tax debt.

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