RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 27, 2010 No. 1231

About approval of the Procedure for write-off of outstanding monetary commitments or tax debt after the liquidation of the taxpayer which is not connected with bankruptcy

According to article 97 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for write-off of outstanding monetary commitments or tax debt after the liquidation of the taxpayer which is not connected with bankruptcy who is applied.

2. Recognize to invalid:

the resolution of the Cabinet of Ministers of Ukraine of July 25, 2002 No. 1056 "About approval of the Procedure for write-off of the outstanding tax liabilities or tax debt after liquidation of the taxpayer" (The Official Bulletin of Ukraine, 2002, No. 31, the Art. 1464);

Item of 13 changes which are made to resolutions of the Cabinet of Ministers of Ukraine, approved by the resolution of the Cabinet of Ministers of Ukraine of December 12, 2002 No. 1854 (The Official Bulletin of Ukraine, 2002, No. 51, the Art. 2290).

3. This resolution becomes effective since January 1, 2011.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1231

Procedure for write-off of outstanding monetary commitments or tax debt after the liquidation of the taxpayer which is not connected with bankruptcy

1. Are considered as the bad debt and the monetary commitments and/or tax debt of the taxpayer remaining outstanding after the liquidation of such payer which is not connected with bankruptcy in connection with insufficiency of property of the taxpayer and persons on whom in the cases provided by the law responsibility for repayment of monetary commitments and/or tax debt of such debtor is conferred (further - bad tax debt), in particular, in case are subject to write-off according to this Procedure:

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