ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 28, 2010 No. 1674

About approval of the Procedure for carrying out offsetting of excessively paid monetary commitments or the amounts of uncompensated taxes of the taxpayer in case of the liquidation which is not connected with bankruptcy

According to Item 97.6 of Article 97 of the Section II of the Tax code of Ukraine I ORDER:

1. Approve the Procedure for carrying out offsetting of excessively paid monetary commitments or the amount of uncompensated taxes of the taxpayer in case of the liquidation which is not connected with bankruptcy which is applied.

2. To department of monitoring of administration of payments (Nikolaychenko V. I.) provide submission of this order in the procedure established by the legislation on state registration in the Ministry of Justice of Ukraine.

3. Declare invalid the order of the Ministry of Finance of Ukraine of 05.07.2001 N 327 "About approval of the Procedure for carrying out offsetting of excessively paid or uncompensated tax payments of the taxpayer which is liquidated", registered in the Ministry of Justice of Ukraine 28.02.2002 for N 208/6496.

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

5. To impose control over the implementation of the order on the First Deputy Minister Kopylov V. A.

Approved by the Order of the Ministry of Finance of Ukraine of December 28, 2010, No. 1674

Procedure for carrying out offsetting of excessively paid monetary commitments or the amount of uncompensated taxes of the taxpayer in case of the liquidation which is not connected with bankruptcy

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