of January 29, 2013 No. 2227/7/15-1317
About codes of budget classification
The order of the Ministry of Finance of Ukraine of 17.01.2013 No. 19 the budget classification approved by the order of the Ministry of Finance of Ukraine of 14.01.2011 No. 11 "About budget classification" (with changes) is added with line items which are intended for payment by payers of monthly advance installments on the income tax.
With respect thereto the Public treasurer service of Ukraine opens the corresponding accounts for payment by taxpayers of monthly advance installments on the income tax.
According to Item 126.1 of article 126 of the Tax Code of Ukraine in case of failure to pay advance installments by payers on the income tax during certain terms penalties are applied to taxpayers.
At the same time on other codes of budget classification to the tax discharge on profit penalties are not applied to income tax payers who paid advance installments in January, 2013 (before establishment of codes for payment of advance installments for the income tax).
Vice-chairman
A. Ignatov
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