WHERE TO PAY FINES AND PENALTIES?
As a rule, the amounts of penalties (financial) sanctions and penalties are paid to the budgets, which, according to the law, pay the corresponding taxes and fees (paragraphs 113.1, 131.3 of the Tax Code):
“113.1. … The amounts of penalties (financial) sanctions (fines) are credited to the budgets to which, according to the law, the corresponding taxes and fees are credited.
131.3. The amounts of interest are credited to the budgets or state trust funds to which the relevant taxes are credited according to the law. ”
This also applies to self-penalties (3%, 5%) accrued during self-correction on the basis of paragraph 50.1 of the TCU.
But sometimes the penalty is not related to a specific tax (take the same paragraph 117.1 of the TCU). In this case, you need to look for the appropriate budget classification code.
What do you need to pay attention to? Just like that – “at the behest of the tax authorities” you do not need to pay anything. Tax authorities send the payer the corresponding tax notice-decision (NUR). Got? Then it’s the turn of payment.
Recall that the procedure for sending supervisory bodies of NUR to tax payers was approved by order of the Ministry of Finance dated 12.28.2015 No. 1204. In paragraph 3 of Sec. II of this Procedure it is said, in particular, that NUR is compiled for each penalty (financial) sanction. Moreover, the established forms of NUR contain, among other things, information on the details of budget accounts, to which the payer must pay the amount of penal (financial) sanctions and / or interest. Focus primarily on these details.
Details of budget accounts are also available on the official GFSU web portal at: sfs.gov.ua/byudjetni-rahunki/.
Remember: when filling out the penalty payment, it is necessary to strictly observe Order No. 666. In particular, each type of payment and each type of payment must be executed in a separate transfer document (paragraph 6 of Order No. 666).
The list of codes of types of payment (which are indicated in the field “Purpose of payment”) of the settlement document is given in the annex to Procedure No. 666.
If you have any questions, you can ask for clarification at the territorial office of the SFS at the place of registration (paragraph 9 of Order No. 666).
Author: Kristina Vorozhbitova