LETTER OF THE STATE TAX SERVICE OF UKRAINE

of August 14, 2012 No. 320/0/61-12/17-115

About cancellation by the creditor of debt of physical person

The State Tax Service of Ukraine, being guided by article 52 of the Tax Code of Ukraine of 02.12.2010 No. 2755-VI (further - the Code), within competence considered your letter concerning question of the message to debtors about the cancelled debt and reports.

According to Article 6 of the Civil code of Ukraine of 16.01.2003 No. 435-IV of the party have the right to sign the agreement which is not provided by acts of the civil legislation, but answers the general principles of the civil legislation.

The parties in the agreement can depart from provisions of acts of the civil legislation and settle the relations at discretion.

The parties in the agreement cannot depart from provisions of acts of the civil legislation if in these acts it is directly specified about it and also if obligation for the parties of provisions of acts of the civil legislation comes up from their content or from essence of the relations between the parties.

According to the Law of Ukraine of 04.10.2001 No. 2759-III "About mail service" mailings - letters, postcards, parcels post, sekogramma, small packets, the international departures with the announced value, sending, the direct post containers which are drawn up according to the legislation of Ukraine.

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