Transfer of funds from a single account

Press service of the State Tax Service of Ukraine, published 25 August 2021 at 12:00 Chapter: News

In order to form Register of payments from a single account, the State Tax Service is particularly guided by the tax information contained in settlement documents submitted by the taxpayer for crediting funds to the single account, incl. information about the recipient / recipients of payment (according to Paragraph 35 copy 1.5 and copy 1.7 Article 35 copy 1 of the Tax Code of Ukraine).

In cases when the taxpayer transfers funds to the single account without specifying the recipient / recipients of payment in a settlement document, such funds will be transferred to budgets and funds on the basis of information contained in the taxpayer’s tax declarations (calculations) / reports for which the payment term of tax liabilities / liabilities has come, taking into account the order of payment established by the Code.

Taxpayer in a requisite “Purpose of payment” of the settlement document in case of payment to a single account without determining the recipient / recipients of funds fills only amount paid to the single account and the tax number of such payer.

Communicate with the State Tax Service remotely using the “InfoTAX” service