New conditions for sending tax claims by the State Tax Service (STS)

Автор: admin_dev
New conditions for sending tax claims by the State Tax Service (STS)

Due to the recent order of the Ministry of Finance of Ukraine No. 1113, issued on October 24, 2012, a new amended Procedure for sending tax claims to taxpayers by the tax authorities has been established…

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New conditions for sending tax claims have come into force

Due to the recent order of the Ministry of Finance of Ukraine No. 1113, issued on October 24, 2012, a new amended Procedure for sending tax claims to taxpayers by the tax authorities has been established. It is important to note that if the taxpayer’s debt amount is no more than 340 – the tax claim is not sent. Significant differences from the previous procedure, which was approved by order of the State Tax Administration of Ukraine (GNAU) No.1037 dated 24.12.2010, are two new grounds for forming a tax claim:

  • If the taxpayer failed to pay the amounts of the levy provided for when carrying out certain agreed types of entrepreneurial activity;
  • Also, if a taxpayer belonging to the second or first group failed to pay the advance payment within the established deadlines.

In addition, the STS reminds that previously a tax claim was not sent only if the taxpayer’s debt amounted to no more than one non-taxable minimum or 17 .