Act Concerning Tax Legislation
Essence of the Act:
The order establishes a new procedure for electronic interaction between the State Tax Service, the Treasury, and payment service providers when collecting funds from taxpayers’ accounts. The document regulates the procedure for forming, transmitting, and executing electronic payment instructions for tax debt collection.
Structure and Main Provisions:
1. General Provisions – define terms and scope of application
2. Electronic Interaction Regulations – establish technical requirements for document exchange
3. Procedure for Interaction in Forming and Executing Payment Instructions
4. Procedure for Withdrawing Payment Instructions
5. Information Protection Requirements
Key Provisions for Application:
– The State Tax Service forms information about amounts subject to collection daily by 9:00 AM
– Territorial State Tax Service bodies confirm this information by 10:00 AM
– The Treasury checks payment instructions within an hour and transfers them to payment service providers
– All interaction occurs electronically using qualified electronic signatures
– Possibility of withdrawing payment instructions before funds are debited is provided
– Requirements for information protection and confidentiality are established
