The writing off from the taxpayer’s account of the tax debt, which exceeds UAH 5 mln, is carried out upon the decision of the head of regulatory body (his deputy or authorized person) without resorting to the court.
For the fulfilment of requirements of the Law № 1797, the banks accept and fulfill the order for collection of the tax debt, which is executed by the regulatory body, based on the decision of the head of regulatory body (his deputy or authorized person). The details of “Purpose of Payment” of the collection order should contain the name, the date of issue and number (if given) of the decision of the head (his deputy or authorized person) of the regulatory body. The decision of the head (his deputy or authorized person) of the regulatory body, based on which the collection order is executed, is not submitted to the bank.
As of today, NBU has prepared the relevant draft amendments to Chapter 12 of the Instruction on Non-Cash Settlements in Ukraine in the national currency, approved by NBU Board Resolution №22 dated 21.01.2014. Soon, draft amendments will be posted on the Official Website of the National Bank of Ukraine, NBU reported in the letter № 57-0007/12776 dated 17.02.2017.
