Good day! Here is a brief analysis of the provided order:
1. **Essence of the Order:** This order of the Ministry of Finance of Ukraine amends the procedure for information interaction between the State Tax Service, the State Treasury Service, and local financial bodies regarding the return of erroneously or excessively paid amounts to taxpayers. The changes concern the royalty for the use of mineral resources for the extraction of minerals of national importance, which are defined as Natural Resource Assets, in connection with the establishment of the American-Ukrainian Investment Fund for Reconstruction. The order stipulates that the return of such amounts credited to the special fund of the state budget is carried out at the expense of current revenues to the same fund.
2. **Structure and Main Provisions:**
* The order amends Section I of the Procedure for Information Interaction, approved by the Ministry of Finance Order No. 60 of February 11, 2019.
* A new paragraph 4 has been added, which regulates the return of erroneously or excessively paid amounts of royalty for the use of mineral resources related to the activities of the American-Ukrainian Investment Fund for Reconstruction.
* It is indicated that the return of funds is carried out at the expense of current revenues to the special fund of the state budget.
* The order comes into force from the date of its official publication, but not earlier than the entry into force of the Law of Ukraine No. 4468-IX regarding the implementation of the Agreement on the Reconstruction Fund.
3. **Key Provisions for Use:**
* The procedure for the return of funds applies only to royalty for the use of mineral resources for the extraction of minerals of national importance, defined as Natural Resource Assets.
* The return is carried out only if the funds have been credited to the special fund of the state budget.
* It is important to consider the effective date of both the order itself and the Law of Ukraine No. 4468-IX, as the application of the new rules depends on this.
* Attention should be paid to the Agreement between the Government of Ukraine and the Government of the United States of America on the establishment of the American-Ukrainian Investment Fund for Reconstruction.
