09.01.2013
The new Order of direction of the tax compliance by State Taxation Service, approved by the Ministry of Finance of Ukraine № 1113 of 10.24.2012 (hereinafter - the Order) recentlz came into force.
The major novels of the document is, firstly, the establishment of additional grounds for the transfer of the tax claim. Thus, according to Section 2.2. Order request is to be formed in such cases:
the taxpayer fails to pay the tax liability specified in the tax return filed by him in terms established by the Code;
the taxpayer fails to pay the agreed sum of money obligations, as defined in the tax notice, a decision within the statutory period;
fee payer has not paid the agreed amount of the fee for certain types of business activities in a timely manner;
a single tax payer I or Group II failed to pay the amount of down payment in a timely manner;
the Supervisory body, which has determined the amount of monetary liability of the taxpayer, (but not the State Taxation Service) and sent the relevant authority of the State Tax Service presentation on the implementation of measures to settle tax debts of the taxpayer, and the calculation of its size.
In addition, under the new Order, the tax claim is not sent (not delivered) if the total amount of the tax debt is less than 20 non-taxable minimum incomes of citizens. In case of increase in the total amount of the tax debt, the body sends the State taxation Service (delivered) tax claim to such taxpayer.
Date of submission (delivery) is placed on the spine of the tax claim by an official entity (or an individual entrepreneur) - in the case of delivery of a receipt for the tax claim, the employee of the structural unit, which functions belong to the reception, recording and processing of incoming and outgoing correspondence, in the case Sending a letter with a return receipt. The message of the presentation is attached to the spine of the tax claim.
If after submission (delivery) taxable amount of the tax debt has changed, but not the tax debt was repaid in full, the tax claim is not further directed (not given).
Tax claim is sent (delivered) no earlier than the 1st working day after the expiry of the deadline for payment of the Code, the amount of monetary liability.
Order also established a form of tax requirements(claim) for taxpayers under Appendix 1 and 2 to the Order.
Useful link:
The procedure for sending the state tax service tax compliance of taxpayers, approved by the Ministry of Finance of Ukraine № 1113 of 24.10.2012
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