Skip to content Skip to sidebar Skip to footer
Ваш AI помічникНовий чат
    ↵
    Open chat icon
    Court practice (Ukraine)

    Review of Ukrainian Supreme Court’s decisions for 18/10/2025

    [https://reyestr.court.gov.ua/Review/130923008](https://reyestr.court.gov.ua/Review/130923008) **Case No. 415/6909/17 dated 02/10/2025** The subject of the dispute is the appeal against the acquittal of the head of the Lysychansk Interdistrict Medical and Social Expert Commission, who was accused of receiving unlawful gain for extending a disability group. The cassation court agreed with the decision of the appellate court, which upheld the acquittal of the…
    October 18, 20250Likes0CommentsShare
    Court practice (Ukraine), EU legislation (important)

    Case No. 207/4752/23 dated 01/10/2025

    1. The subject of the dispute is the recovery of average earnings for the period of delay in settlement upon dismissal. 2. The court of cassation instance overturned the decisions of the courts of previous instances because they violated the rules of territorial jurisdiction by considering a case that is subject to consideration by a commercial…
    October 18, 20250Likes0CommentsShare
    Ukrainian law bills

    Legislative Bills Overview as of 10/18/2025

    2 draft laws registered: 14000/P Draft Resolution on conclusions and proposals to the draft Law of Ukraine on the State Budget of Ukraine for 2026 Subject of initiative: Member of Parliament of Ukraine 14127 Draft Law on Amendments to Article 38 of the Code of Ukraine on Administrative Offenses Regarding the Increase of Terms for Imposition of Administrative…
    October 18, 20250Likes0CommentsShare
    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]

    Good day! Here is a concise analysis of the provided order: 1. **Essence of the Law:** Order No. 416 of the Ministry of Finance of Ukraine approves the Procedure for Documenting the Status of Settlements of Tax, Fee, Payment and Unified Contribution (UC) Payers with the State. This procedure defines how payers can obtain an…
    October 18, 20250Likes0CommentsShare
    Court practice (Ukraine)

    Review of Ukrainian Supreme Court’s decisions for 17/10/2025

    **Case No. 753/16824/18 dated 08/10/2025** 1. The subject of the dispute is compensation for damage caused by the death of a breadwinner, and moral damage caused to a minor child as a result of a traffic accident involving a military vehicle. 2. The court of cassation agreed with the conclusions of the courts of previous…
    October 17, 20250Likes0CommentsShare
    Court practice (Ukraine), EU legislation (important)

    Case No. 306/818/24 dated 01/10/2025

    1. The subject of the dispute is an individual's claim against a bank for the return of a bank deposit and accrued interest under bank deposit agreements. 2. The courts of previous instances dismissed the claim, reasoning that the bank deposit agreements provided by the plaintiff do not comply with the current form of the agreement,…
    October 17, 20250Likes0CommentsShare
    Court practice (Ukraine), EU legislation (important)

    Case No. 909/496/24 dated 13/10/2025

    1. The subject of the dispute is the application of JSC "Ukrtelecom" for the recovery from Individual Entrepreneur Hoya M.I. of expenses for professional legal assistance incurred in connection with the cassation proceedings in the case of recovery of damages and transfer of the rights and obligations of the lessee. 2. The court partially satisfied the…
    October 17, 20250Likes0CommentsShare
    Court practice (Ukraine), EU legislation (important)

    Case No. 760/10621/24 dated 09/10/2025

    1. The subject of the dispute is the application of PERSON_1 for his appointment as a second guardian over his incapacitated sister. 2. The courts of the first and appellate instances refused to satisfy the application, citing the lack of evidence of the impossibility of the incapacitated person's mother to perform the duties of a guardian,…
    October 17, 20250Likes0CommentsShare
    Ukrainian law bills

    Draft Law on Amendments to the Law of Ukraine “On Burial and Funeral Affairs”

    Analysis of the Draft Law of Ukraine "On Amendments to the Law of Ukraine "On Burial and Funeral Affairs"" Analysis of the Draft Law of Ukraine "On Amendments to the Law of Ukraine "On Burial and Funeral Affairs"" Essence of the draft law This draft law introduces amendments to the current Law of Ukraine "On Burial…
    October 17, 20250Likes0CommentsShare
    Ukrainian law bills

    **Overview of Draft Laws as of 17/10/2025**

    4 bills registered: 13450/P2 Draft Resolution on Adoption as a Basis of the Draft Law of Ukraine on Infrastructure Projects in the Energy Sector That Are of Public Interest Subject of Initiative: Member of Parliament of Ukraine 14124 Draft Law on Amendments to the Criminal Code of Ukraine Regarding Strengthening Liability for Committing Crimes Against Minors Subject of Initiative:…
    October 17, 20250Likes0CommentsShare
    Ukrainian legislation (detailed)

    Review of Ukrainian legislation for 17/10/2025

    Digest of Ukrainian Legislation Decree of the President of Ukraine on Amendments to the List of Positions That Can Be Held by Military Personnel The list of positions that can be held by military personnel has been amended, adding the position of Head of the Odesa City Military Administration. Now, this position can be held by…
    October 17, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    **On Approval of Amendments to the Procedure for Conducting a Full Review of a Declaration of a Person Authorized to Perform State or Local Government Functions**

    Certainly, here is the translation of the description of changes to the procedure for conducting a full review of declarations: 1. **Essence of Changes:** The order introduces changes to the procedure for conducting a full review of declarations of persons authorized to perform functions of the state or local self-government. The changes relate to increasing…
    October 17, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    Certain Issues Regarding the Protection of the Rights of Children Who Have Been Deported or Forcibly Displaced, or Were at Risk of Deportation and/or Forcible Displacement as a Result of the Armed Aggression of the Russian Federation against Ukraine, and Persons from Among Them

    Good day! I will gladly help you understand this document. 1. **Essence of the law:** This resolution of the Cabinet of Ministers of Ukraine is aimed at protecting the rights of children who have suffered from the armed aggression of the Russian Federation, namely those who have been deported, forcibly displaced, or…
    October 17, 20250Likes0CommentsShare
    Court practice (Ukraine)

    Review of Ukrainian Supreme Court’s decisions for 16/10/2025

    Case No. 555/66/24 dated October 7, 2025 1. The subject of the dispute is the claim of the Farm Enterprise "AVM-S" against the Main Department of the State Tax Service in Rivne Oblast for compensation of damages in the form of lost profits, caused, as the plaintiff claims, by unlawful actions of the tax authority. 2. The…
    October 16, 20250Likes0CommentsShare
    Ukrainian law bills

    **Legislative Bills Review as of October 16, 2025**

    4 draft laws have been registered: 14025/P Draft Resolution on Adoption as a Basis of the Draft Law of Ukraine on Amendments to the Tax Code of Ukraine and the Law of Ukraine "On Banks and Banking Activities" Regarding the Implementation of International Automatic Exchange of Information on Income Received Through Digital Platforms Subject of initiative: People's…
    October 16, 20250Likes0CommentsShare
    Ukrainian legislation (detailed)

    Review of Ukrainian legislation for 16/10/2025

    Legislation Digest Digest of Ukrainian Legislation Notification of the National Bank of Ukraine (NBU) on Accounting Prices for Bank Metals This is an official notification from the NBU establishing accounting prices for gold, silver, platinum, and palladium per troy ounce in hryvnias. These prices are used for accounting, reporting, and asset valuation purposes but do not…
    October 16, 20250Likes0CommentsShare
    Ukrainian legislation (general), Ukrainian legislation (important)

    **On Amendments to the Regulation on the Coordination Headquarters for the Treatment of Prisoners of War**

    This resolution of the Cabinet of Ministers of Ukraine introduces amendments to the Regulations on the Coordination Headquarters for the Treatment of Prisoners of War. The amendments concern the expansion of the composition of the Coordination Headquarters by including representatives of the Staff of the National Security and Defense Council of Ukraine and the Secretary…
    October 16, 20250Likes0CommentsShare
    E-mail
    Password
    Confirm Password
    Lexcovery
    Powered by  GDPR Cookie Compliance
    Privacy Overview

    This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.