of April 24, 2013 No. 2039/7/99-99-11-02-03-17
About some questions of payment by installments (delay) of monetary commitments (tax debt) of taxpayers
According to Item 2.3 of the Procedure for payment by installments (delay) of monetary commitments (tax debt) of taxpayers approved by the order of the Ministry of Finance of Ukraine of 30.11.2012 No. 1261 and registered in the Ministry of Justice of Ukraine on December 21, 2012 for No. 2143/22455 (further - the Procedure), the decision on payment by installments (delay) of monetary commitments (tax debt) of rather nation-wide taxes and fees for the term which goes beyond one fiscal year is accepted by the head (deputy manager) of the Ministry of the income and charges of Ukraine in coordination with the Ministry of Finance of Ukraine.
At the same time by Item 3.1 of the Procedure it is determined that for payment by installments (delay) of monetary commitments (tax debt) the taxpayer addresses to division of repayment of tax debt of body of the State Tax Service in the place of the accounting or in the place of accounting of such monetary commitment (tax debt) with the written application and applies the corresponding document package.
That is anyway the taxpayer shall address to body of GNS in which it or its monetary commitment (tax debt) are on accounting for date of the address.
If the decision on payment by installments (delay) is made by body of the State Tax Service of higher level, the body of the State Tax Service for the place of accounting of the taxpayer or for the place of accounting of its monetary commitments (tax debt) within 10 calendar days considers the application of the payer, performs the analysis of its financial condition and creates the corresponding conclusion about possibility of provision of payment by installments (delay) which together with copies of the documents enclosed by the payer to the application sends to the address of body of the State Tax Service of higher level.
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