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Messenger A Certificate of No Tax Debt Will Be Issued Under a New Procedure
By Order No. 567 of the Ministry of Revenues and Duties of Ukraine dated 10.10.2013, the procedure for issuing a certificate confirming the absence of arrears in taxes, fees and payments controlled by the revenue authorities (hereinafter the Procedure) was approved.
By Order No. 567 of the Ministry of Revenues and Duties of Ukraine dated 10.10.2013, the procedure for issuing a certificate confirming the absence of arrears in taxes, fees and payments controlled by the revenue authorities (hereinafter the Procedure) was approved.
Specifically, the certificate is issued in the prescribed form at the taxpayer’s primary registration location where the taxpayer applies for the service, by the interregional territorial bodies of the Ministry of Revenues and Duties of Ukraine, by state tax inspectorates in districts and cities, and by consolidated and specialized state tax inspectorates.
It is issued on the basis of an application free of charge. The application must include a reference to the relevant regulatory legal act that provides for the issuance of the Certificate by the revenue authority, and must indicate the name of the enterprise (institution, organization) to which the Certificate will be submitted by the taxpayer.
Consideration of the application, issuance of the certificate or refusal to issue it is carried out within five working days from the date of receipt of the application.
The revenue authority determines the presence/absence of tax debt of the taxpayer as of the date of forming the Certificate, taking into account the presence/absence of such debt in the information systems of the revenue authorities for the taxpayer’s primary and secondary registration locations.
The period during which the Certificate may be issued must correspond to the validity period specified in it. If the taxpayer does not apply to the revenue authority for the Certificate within its validity period, it is filed in the taxpayer’s case file.
The Certificate is issued in paper or electronic form.
In paper form, the taxpayer or his/her legal or authorized representative receives it directly at the revenue authority to which the application for the Certificate was submitted.
For taxpayers who submit reports electronically, the Certificate may be provided by electronic means in electronic form in compliance with the law’s requirements regarding electronic document management and the electronic digital signature.
If the taxpayer has a tax debt, the revenue authority prepares a letter to the taxpayer (in free form) with a reasoned refusal to issue the Certificate, which is sent to the taxpayer’s address.
The form of the Certificate and the application are specified in Appendix 1 and Appendix 2 of the Procedure.