ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of December 24, 2010 No. 1036

About approval of the Procedure for payment by installments (delay) of monetary commitments (tax debt) of taxpayers

According to Article 100 of the Section II of the Tax code of Ukraine and article 8 of the Law of Ukraine "About the State Tax Service in Ukraine" I ORDER:

1. Approve the Procedure for payment by installments (delay) for monetary commitments (tax debt) of taxpayers which is applied.

2. Declare invalid the order of State Tax Administration of Ukraine of 18.09.2001 N 378 "About approval of the Procedure for payment by installments and delay of the tax liabilities of taxpayers", registered in the Ministry of Justice of Ukraine 29.10.2001 for N 912/6103.

3. (Chmeruk M. O.) in accordance with the established procedure to provide to department of repayment of the overdue tax liabilities:

3.1 submission of the order to the Ministry of Justice of Ukraine on state registration;

3.2 promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation of the order on the vice-chairman Matveev O. V.

Approved by the Order of State Tax Administration of Ukraine of December 24, 2010, No. 1036

Procedure for payment by installments (delay) for monetary commitments (tax debt) of taxpayers

I. General provisions

1.1. This Procedure is developed according to Article 100 of the Section II of the Tax code of Ukraine (further - the Code).

1.2. Action of this Procedure extends to taxpayers - physical persons (residents and nonresidents), legal entities (residents and nonresidents) and their separate divisions which have are received (transfer) the taxation objects or perform activities (transactions) which are the taxation object, according to the Code or the tax laws and to whom the obligation on tax payment and charges according to the Code is assigned.

1.3. In this Procedure terms are used in the value given in the Code.

1.4. Payment by installments (delay) of monetary commitments (tax debt) is considered provided if based on the statement of the taxpayer the relevant decision of body of the State Tax Service is made and the agreement on payment by installments (delay) is signed.

Determination of the amounts of the monetary commitments (tax debt) which are subject to payment by installments (delay) is performed according to the automated information system (further - AIS) which is conducted by bodies of the State Tax Service.

1.5. The period in case of payment of the spread (delayed) monetary commitments (tax debt) equals to calendar month or other term in the consent of the parties which is fixed in the agreement on payment by installments (delay).

1.6. On the amount of the spread (delayed) monetary commitment (tax debt) there are percent for each calendar day of use of the payer of payment by installments (delay) of monetary commitments (tax debt).

The amount of the added percent which is not paid by the taxpayer in the terms defined by the agreement on payment by installments (delay) of monetary commitment (tax debt) is recognized the amount of tax debt of the taxpayer.

If the penalty fee added for untimely payment of monetary commitment is part of the spread (delayed) amount, then for calculation of percent the amount less the amount of such penalty fee undertakes.

1.7. Payment by installments (delay) of monetary commitments (tax debt) within the procedure of renewal of solvency of the debtor is performed according to the legislation concerning bankruptcy.

1.8. Filing of application about payment by installments (delay) of monetary commitments (tax debt) does not stop payment by the taxpayer of monetary commitment (tax debt) about day of decision making about payment by installments (delay).

1.9. Effective period of payment by installments (delay) of monetary commitment begins with the date determined by the law for the tax discharge, collection which are provided to be spread (to delay), and comes to an end with the date specified in the agreement, except as specified early repayment of such monetary commitment.

Effective period of payment by installments (delay) of tax debt begins body of the State Tax Service of the decision on payment by installments (delay) of monetary commitment (tax debt) with acceptance date and comes to an end with the date specified in the agreement on payment by installments (delay) of monetary commitment (tax debt), except as specified early repayment of such tax debt.

II. Bodies which make the decision on payment by installments and delay of monetary commitments or tax debt

2.1. Payment by installments (delay) of monetary commitments (tax debt) can be provided within powers on each special case:

the central body of the State Tax Service - without restrictions of the amount;

bodies of the State Tax Service in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol - on the amount there are no more than 3 million hryvnias;

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