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About the desperate plump borg

Clause 101.1 of Article 101 of the Tax Code of Ukraine is written off for a bad debt Borg, including a penalty and penalty sanctions, anchored on such a taxable Borg.
It is stipulated in clause 101.2 of the Central Statute, under the term “hopeless borg borg” to grow up, zokrem, borg borg of the tax-paying payer, one hundred and fifty years past, the provisions of the cim Code.
Clause 102.1 of article 102 of the PC of Ukraine stipulates 1095 calendar days, and clause 102.4 of the statute of statistics has been transferred to the extent that the control body does not have enough money until the end of the line of limitation, which was assigned to clause 102.1. The connection from the self-extinguishing of such a penny goiter can be contracted over the next 1095 calendar days from the day of the recognition of the taxed Borg.
Obligation to pay off the pay-off of the bandages with the obligation to extinguish the tax-payable borg. Oskilki the Borg himself is getting the status of a hopeless one, and a penny for a hopeless Borg does not come.
Otzhe, at the time of the 1095-day line from the day of the recognition of the taxable Borg, such a Borg will be recognized as hopeless and written off at once with penalties and penalties imposed on such a taxable Borg. For three hours in a taxable organ, the right to live would come when the sumi borg was pulled together.
Such a decision was made by the Supreme Court at the warehouse of the collegium of judges of the Casacian Administrative Court at its ruling issued on 06.02.2018 by reference No. 807/2097/16.

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