LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of June 20, 2011 No. 17016/7/24-0117

About accomplishment of the Law of Ukraine of 12.05.2011 No. 3320-VI

GNAU directs to execution the Law of Ukraine of 12.05.2011 N 3320-V "About introduction of amendments to the Tax Code of Ukraine concerning the tax matters of natural gas and electrical energy" (further - the Law N 3320) which became effective 04.06.2011.

This Law, in particular, to the section XX "Transitional provisions" makes changes concerning write-off of tax debt, uncoordinated additional accruals and the spread (restructured) tax liabilities (tax debt) of the separate companies of energy industry, and also monetary commitments which will arise at these companies in connection with use of the mechanism of write-off according to article 2 of the Law of Ukraine of 12.05.2011 N 3319-VI "About some questions of debt write-off for the used natural gas and electrical energy" (further - the Law N 3319, became effective 04.06.2011).

By the law N 3320 it is determined that relevant decisions are made by monitoring bodies within their competence on write-off of the specified amounts according to the procedure, provided for write-off of bad tax debt, within ten working days from the date of submission of the statement of the taxpayer.

Therefore decisions on write-off are made by bodies of GNS in place of registration of taxpayers in form according to appendix 2 to the Procedure for write-off of bad tax debt of the taxpayer approved by the order GNAU of 24.12.2010 N 1034, registered in Ministry of Justice of Ukraine 30.12.2010 for N 1429/18724, with the exclusive reference in decisions on the Law N 3320.

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