ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 17, 2013 No. 484

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

According to Article 101 of Chapter 9 of the Section II of the Tax code of Ukraine I ORDER:

1. Registered in the Ministry of Justice of Ukraine on January 08, 2013 for No. 75/22607, to state subitem 2.1.5 of Item 2.1 of the Section II of the Procedure for write-off of the bad tax debt of taxpayers approved by the order of the Ministry of Finance of Ukraine of December 14, 2012 No. 1329, in such edition:

"2.1.5. Tax debt of the taxpayer concerning which record about its termination based on the judgment is entered in the State register, and for banks - based on the decision of Fund of guaranteeing household deposits on approval of the report on completion of liquidation of bank or the decision of the National Bank of Ukraine on approval of the liquidation balance sheet, adoption of the final report of the liquidator and completion of the liquidating procedure.".

2. (Chmeruk M. O.) in the procedure established by the legislation to provide to department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine:

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

promulgation of this order.

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

4. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I.

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