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    Ukrainian legislation (general), Ukrainian legislation (important)

    **On the Approval of the Procedure for Documentary Confirmation of the Status of Taxpayer’s Settlements with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance** In accordance with Articles 41 and 42¹ of the Budget Code of Ukraine, subparagraph 70.16.1 of paragraph 70.16 of Article 70, subparagraph 78.1.11 of paragraph 78.1 of Article 78, subparagraph 81.1.11 of paragraph 81.1 of Article 81, paragraph 89.3 of Article 89, paragraph 94.6 of Article 94, paragraph 100.11 of Article 100 of Article 100 of the Tax Code of Ukraine, paragraphs 6 and 12 of the Procedure for Directing Funds from the Single Account to Accounts Based on Registers of Payment Instructions, approved by the resolution of the Cabinet of Ministers of Ukraine dated April 7, 2023, No. 360, and clause 9 of the Regulations on the Ministry of Finance of Ukraine, approved by the resolution of the Cabinet of Ministers of Ukraine dated August 20, 2014, No. 375, **I ORDER:** 1. To approve the Procedure for Documentary Confirmation of the Status of Taxpayer’s Settlements with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (hereinafter – the Procedure), which is attached. 2. To recognize as invalid the Order of the Ministry of Finance of Ukraine dated September 3, 2018, No. 723 “On Approval of the Procedure for Sending to Taxpayers Notifications on the Availability of Overpaid Monetary Obligations and the Possibility of Their Return or Direction to Cover Existing Tax Debt for Taxes, Fees, Payments, Single Contribution for Mandatory State Social Insurance,” registered with the Ministry of Justice of Ukraine on September 26, 2018, under No. 1094/32546. 3. To establish that this order shall enter into force on the day of its official publication. 4. To assign the coordination of the implementation of this order to the Deputy Minister of Finance in accordance with the distribution of responsibilities. **Minister** **[Signature]** **APPROVED** by the Order of the Ministry of Finance of Ukraine dated [Date] No. [Number] **PROCEDURE** **for Documentary Confirmation of the Status of Taxpayer’s Settlements with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance** **I. General Provisions** 1. This Procedure regulates the procedure for documentary confirmation of the status of settlements of taxpayers on taxes, fees, payments, single contribution for mandatory state social insurance (hereinafter – payments), which are controlled by the State Tax Service of Ukraine (hereinafter – STS). 2. Documentary confirmation of the status of settlements with payments is carried out in the form of: * an extract on the status of settlements with taxes, fees, payments, single contribution for mandatory state social insurance, generated through the electronic cabinet (hereinafter – Extract); * a certificate of absence of debt in taxes, fees, payments, single contribution for mandatory state social insurance (hereinafter – Certificate). 3. An Extract is formed automatically by the electronic cabinet based on the data of the integrated card of the taxpayer. A Certificate is formed based on the results of consideration by the controlling body of the application of the taxpayer for its issuance. 4. The term of validity of the Extract is not defined. The term of validity of the Certificate is ten calendar days from the date of its formation. 5. An Extract is provided free of charge. A Certificate is issued free of charge. **II. Procedure for Obtaining an Extract** 1. To obtain an Extract, the taxpayer submits an electronic request through the electronic cabinet, the form of which is provided in Annex 1 to this Procedure (hereinafter – Request for an Extract). The identification of the author of the Request for an Extract is carried out using a qualified electronic signature. 2. The Extract is generated in electronic form by software within the electronic cabinet no later than the next business day from the day of receipt of the Request for an Extract. The Extract is sent to the taxpayer’s electronic cabinet. The form of the Extract is provided in Annex 2 to this Procedure. 3. If the Request for an Extract contains errors, the taxpayer is notified through the electronic cabinet, no later than the next business day from the day of receipt of the Request for an Extract, indicating the reason for the refusal to form the Extract. 4. The Extract contains information on the taxpayer’s settlements with the budget for each tax, fee, payment, single contribution. The Extract may contain information on the absence of debt (overpayment) in payments. **III. Procedure for Obtaining a Certificate** 1. To obtain a Certificate, the taxpayer submits an application in electronic form through the electronic cabinet, the form of which is provided in Annex 3 to this Procedure (hereinafter – Application for a Certificate). The identification of the author of the Application for a Certificate is carried out using a qualified electronic signature. 2. The Application for a Certificate is submitted by the taxpayer to the controlling body at the place of registration or to the electronic address of the authorized body determined by the STS in the electronic form through the electronic cabinet. 3. The Certificate is issued free of charge by the controlling body at the request of the taxpayer within five business days from the date of receipt of the Application for a Certificate. The Certificate is prepared in electronic form. The Certificate is sent to the taxpayer’s electronic cabinet. The form of the Certificate is provided in Annex 4 to this Procedure. 4. The basis for refusal to issue the Certificate is the presence of debt (tax debt) in the taxpayer in payments controlled by the STS. In case of refusal to issue the Certificate, the taxpayer is sent a refusal to issue the Certificate in electronic form through the electronic cabinet, signed by a qualified electronic signature of an authorized person of the controlling body, indicating the reason for the refusal. The form of the refusal to issue the Certificate is provided in Annex 5 to this Procedure. **Director of the Department of** **Methodological Support** **[Signature]** Annex 1 to the Procedure for Documentary Confirmation of the Status of Settlements of Taxpayers with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (paragraph 2 of Section II) (Form) To the State Tax Service of Ukraine **REQUEST FOR AN EXTRACT** Please provide an extract on the status of settlements with taxes, fees, payments, single contribution for mandatory state social insurance. Taxpayer’s Name ____________________________________________________________ Taxpayer’s Identification Code ________________________________________________ Date \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ [Electronic Signature] Annex 2 to the Procedure for Documentary Confirmation of the Status of Settlements of Taxpayers with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (paragraph 2 of Section II) (Form) STATE TAX SERVICE OF UKRAINE **EXTRACT** **on the Status of Settlements with Taxes, Fees, Payments,** **Single Contribution for Mandatory State Social Insurance** as of \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Taxpayer’s Name ____________________________________________________________ Taxpayer’s Identification Code ________________________________________________ | No. | Name of Tax, Fee, Payment, Single Contribution | Budget Account | Payment Code | Debt Amount | Overpayment Amount | | :– | :———————————————- | :————- | :———– | :———- | :—————— | | 1 | | | | | | | 2 | | | | | | | 3 | | | | | | Head of Structural Unit of the Controlling Body [Signature] [Full Name] [Electronic Signature] Annex 3 to the Procedure for Documentary Confirmation of the Status of Settlements of Taxpayers with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (paragraph 1 of Section III) (Form) To the State Tax Service of Ukraine _____________________________________________________________________________ (Name of the Controlling Body) **APPLICATION FOR A CERTIFICATE** Please issue a certificate of absence of debt in taxes, fees, payments, single contribution for mandatory state social insurance. Taxpayer’s Name ____________________________________________________________ Taxpayer’s Identification Code ________________________________________________ Contact Phone Number _________________________________________________________ Method of Receiving the Certificate: in electronic form through the electronic cabinet. Date \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ [Electronic Signature] Annex 4 to the Procedure for Documentary Confirmation of the Status of Settlements of Taxpayers with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (paragraph 3 of Section III) (Form) STATE TAX SERVICE OF UKRAINE **CERTIFICATE** **of Absence of Debt in Taxes, Fees, Payments,** **Single Contribution for Mandatory State Social Insurance** No. \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ as of \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ This Certificate is issued to confirm that, as of the specified date, the taxpayer Taxpayer’s Name ____________________________________________________________ Taxpayer’s Identification Code ________________________________________________ does not have debt (tax debt) in taxes, fees, payments, single contribution for mandatory state social insurance, which are controlled by the State Tax Service of Ukraine. This Certificate is valid for ten calendar days from the date of its formation. Head of the Controlling Body / Authorized Person [Signature] [Full Name] [Electronic Signature] Annex 5 to the Procedure for Documentary Confirmation of the Status of Settlements of Taxpayers with Taxes, Fees, Payments, and Single Contribution for Mandatory State Social Insurance (paragraph 4 of Section III) (Form) STATE TAX SERVICE OF UKRAINE **REFUSAL TO ISSUE A CERTIFICATE** **of Absence of Debt in Taxes, Fees, Payments,** **Single Contribution for Mandatory State Social Insurance** No. \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ To Taxpayer _________________________________________________________________ Taxpayer’s Identification Code ________________________________________________ We hereby inform you that it is impossible to issue a certificate of absence of debt in taxes, fees, payments, single contribution for mandatory state social insurance due to the presence of debt (tax debt) in taxes, fees, payments, single contribution for mandatory state social insurance, which are controlled by the State Tax Service of Ukraine. Reason: _____________________________________________________________________ Head of the Controlling Body / Authorized Person [Signature] [Full Name] [Electronic Signature]

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    October 18, 20250Likes0CommentsShare
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