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Vorozhbitova Krystyna

Chief Accountant

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Chief accountant Kristina Vorozhbitova about the certificate of absence of tax debt

From November 7, an updated Certificate of the absence of arrears in payments has been in effect, the control over the collection of which is entrusted to the regulatory authorities.

The procedure for confirming that the payer has no debt to the budget today is regulated by Procedure No. 733. An approximate list of normative documents that serve as the basis for issuing a Certificate is given in the information card of the administrative service “Issuance of information about the presence of foreign trade from payments to the budget, which is monitored by state financial authorities. service “.

The certificate is needed primarily for tenderers in the public procurement procedure in order to confirm the absence of arrears in the payment of taxes and fees (mandatory payments). Otherwise, Part 2 of Art. 17 of the Law of Ukraine “On Public Procurement” dated 25.12.2015 No. 922-VIII provides for the possibility of rejecting the tender offer of the participant who owes the budget.

You will also definitely need Help, in particular, upon receipt of:
– financial support from the state by farms;
– budgetary subsidies to farmers;
– budgetary subsidies by enterprises to create special jobs for people with disabilities.
But for the state registration of the termination of a legal entity or the termination of the activity of an individual entrepreneur, this Certificate is not used!

Fiscals check the presence / absence of the payer’s debt as of the date the Certificate is generated. At the same time, they take into account (clause 5 of Procedure No. 733) the presence / absence of a tax debt or arrears in the payment of ERUs and other arrears in payments, the collection of which is controlled by the tax authorities.
The presence / absence of debts is checked both at the main and non-main place of registration of the payer (as a payer of a separate tax).

To obtain a Certificate, submit an Application in the form from Appendix 2 to Order No. 733. On the basis of this, a Certificate will be issued. And it’s completely free. The payer can submit an Application and then receive the Certificate either in paper or electronic form.

The desire to receive an electronic / paper Certificate is indicated in the Application itself when it is submitted. That is, sending a paper Application to the fiscal does not exclude the receipt of an electronic certificate and vice versa.
If you decide to draw up a paper Statement, then it is submitted to the tax authorities at the main place of registration. There the payer (his legal or authorized representative) will receive a paper Certificate. They will accept a paper Application from the representative and give him a paper Certificate only if there is a power of attorney from the payer.

An application in electronic form is submitted to the tax authorities through the private (personal) part of the Electronic Cabinet. The functionality allows you to fill out and submit an electronic Application and receive one of the documents in electronic form: Help or letter of refusal.

Any interested authority / entity can view the electronic Certificate issued to the payer in the open part.
The deadline for consideration of the Application and preparation of the Certificate (or refusal to provide it) is 5 working days from the day following the day of its receipt by the tax authorities.

At the same time, the fiscal authorities will generate a Certificate only if the payer has no tax debt and arrears on the payment of ERUs, or other arrears in payments. If there is a tax debt, the payer will be prepared a letter (in any form) with a reasoned refusal to provide the Certificate. The letter will be handed personally to the payer (his legal or authorized representative) or sent through the EC. It all depends on the form in which the payer wanted to receive the Certificate – in paper or in electronic form.

At the same time, the Application form provides for informing the payer about the ongoing process of administrative (judicial) appeal of the amount of the monetary obligation. For this, a corresponding mark is made in the Application.

The certificate is valid for 10 calendar days from the date of its formation. The validity period of the Certificate is its obligatory requisite, therefore it will be indicated in it. If the Certificate has become invalid, then, if necessary, at the end of the 10-day period, you need to re-initiate the issuance of a new one. To do this, they again apply to the controllers.

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