It is registered
in the Ministry of Justice of Ukraine
January 22, 2013.
No. 168/22700
of December 28, 2012 No. 590
About modification of some regulatory legal acts of the National Bank of Ukraine
According to article 7 of the Law of Ukraine "About the National Bank of Ukraine", for the purpose of ensuring money recovery from accounts of taxpayers with bodies of the State Tax Service according to requirements of the Tax code of Ukraine the Board of the National Bank of Ukraine DECIDES:
1. Bring in the Instruction about clearing settlements in Ukraine in national currency approved by the resolution of Board of the National Bank of Ukraine of January 21, 2004 No. 22, registered in the Ministry of Justice of Ukraine on March 29, 2004 for No. 377/8976 (with changes), such changes:
1.1. To add paragraph two of Item 1.17 of Chapter 1 with the new offer of such content: "The bank performs renewal of account account transactions of the client based on the decision of the tax managing director or court".
1.2. In Item 3.10 of Chapter 3:
the paragraph one after the word to add "payment" with the word of "taxable";
after paragraph one to add Item with the new paragraph of such content:
"If the tax agent transfers into accounts of employees of the company which are opened in banks, the income from which according to the Tax code of Ukraine the income tax does not keep, then in the detail "Purpose of payment" of the settlement document shall be specified that the income is not subject to the taxation".
With respect thereto paragraphs two and third to consider respectively paragraphs the third and fourth.
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