ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 14, 2012 No. 1329

About approval of the Procedure for write-off of bad tax debt of taxpayers

According to Article 101 of Chapter 9 of the Section ІІ the Tax code of Ukraine and the subitem 64 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 08, 2011 No. 446, I ORDER:

1. Approve the Procedure for write-off of bad tax debt of taxpayers which is applied.

2. Declare invalid the order of State Tax Administration of Ukraine of December 24, 2010 No. 1034 "About approval of the Procedure for write-off of bad tax debt of taxpayers", registered in the Ministry of Justice of Ukraine on December 30, 2010 for No. 1429/18724.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk M. O.), to Department of repayment of tax debt of the State Tax Administration of Ukraine (Tarasenko V. O.) in accordance with the established procedure to provide:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

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

5. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I., vice-chairman of the State Tax Administration of Ukraine Ignatov A. P.

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