How to fill out payment documents
Experts of the Ukraine’s MRD National Tax Inspectorate in Holosiiv district of Kyiv city elucidate: the procedure for filling out documents in case of payment (imposition) of taxes, fees, customs dues, single tax, VAT refunds, return of funds credited erroneously or in excess is set forth in resolution of the Ministry of Revenue & Duties of Ukraine dd. 22.10.2013, No. 609.
To pay the tax amounts due, it is necessary to choose an adequate tax code:
140 |
To pay off the tax debt |
141 |
To pay off the tax debt levied upon the court decision through taking out the money from the clients’ accounts |
142 |
To pay off the tax debt levied upon the court decision through cashing it out |
143 |
To pay off the tax debt upon the court decision through sale of the taxpayer’s property collateral |
144 |
To pay off the tax debt upon the court decision using the sources of extra income (accounts receivable, debt of a separate unit of the legal entity, etc.) |
147 |
Collection through taking an enforcement action |
148 |
To pay off the tax debt arisen out of international relationships |
149 |
The funds paid for the budget from sale of the mismanaged property, troves, inherited property, currency assets and monetary funds which owners are unknown, and treasures |
017 |
To pay funds for the government budget due to a claim for adjudging a taxpayer (legal persons) bankrupt |
018 |
To pay funds for the government budget due to a claim for adjudging a taxpayer (natural person - entrepreneur) bankrupt |
019 |
To pay funds for the government budget due to a claim for adjudging a taxpayer bankrupt (from excise duty) |
139 |
To pay funds for the government budget due to a claim for adjudging a taxpayer bankrupt (after checkouts) |
054 |
To pay off the tax debts of legal persons |
055 |
To pay off the tax debt of natural persons |
056 |
To pay off the excise duty debt |
057 |
To pay off the tax debt after checkouts |
196 |
To pay by instalments (deferred payments) by legal persons |
197 |
To pay by instalments (deferred payments) by natural persons |
198 |
To pay excise duty in instalments (deferred payments) |
199 |
To pay in instalments (deferred payments) after checkouts |
356 |
To pay off the tax debt upon the findings revealed by fiscal and customs audit units |
147 |
Recovering payment through the enforcement action |