1. How to obtain Certificate on the absence of payment arrears, control over charging of which is entrusted to the controlling bodies (hereinafter – Certificate)?
In order to obtain Certificate, payer submits application for provision of certificate on the absence of payment arrears, control over charging of which is entrusted to the controlling bodies. According to the form pursuant to Annex 2 to Procedure for providing certificate on the absence of payment arrears, control over charging of which is entrusted to the controlling bodies, is approved by Order of the Ministry of Finance of Ukraine № 733 as of 03.09.2018.
Application is submitted by the payer (at personal choice):
in paper form to the state tax inspectorate at the main registration place of such payer or to relevant controlling body authorized to take measures to repay tax debt. If Application is submitted to the state tax inspectorate, it is transferred to relevant controlling body authorized to take measures to repay tax debt;
in electronic form to address of the authorized body through private part of the Electronic cabinet on the official website of the State Tax Service at the link: http://cabinet.tax.gov.ua/login, in compliance with requirements of the Laws of Ukraine "On electronic documents and electronic document management" and "On electronic trust services".
Application is compiled with a mandatory reference to relevant regulatory legal act, which provides for the need to confirm absence of payment arrears, control over charging of which is entrusted to the controlling bodies and indication of the subject’s name (enterprise, institution, organization) to which (where) certificate will be submitted by the payer.
To correctly fill in the Application, it is needed to indicate all requisites of the regulatory act according to the unified reflection template, which are necessary for its identification:
- type (Law of Ukraine or LU (abbreviated version), Resolution of the Cabinet of Ministers of Ukraine or Resolution of the CMU (abbreviated version), Order of the Ministry, Resolution of the Board of the National Bank of Ukraine or Resolution of the NBU Board (abbreviated version), etc.);
- individual title of act, indicated in the quotation marks (“….”), its serial number (sign “№” and Arabic or Arabic-Roman numerals, signs “-”. “/”) and the date of acceptance, formatted verbally and numerically (25 December 2022) or digitally (25.12.2022).
Please note that, as a basis for receiving Certificate, some payers indicate Procedure or Order of the Ministry of Finance of Ukraine № 733 as of 03.09.2018 "On approval of the Procedure for providing certificate on the absence of payment arrears, control over charging of which is entrusted to the controlling bodies", however, Procedure № 733 defines only mechanism of providing certificate by the controlling body to the payer, provisions of this Procedure do not contain requirements regarding the payer’s need to confirm absence of debt, and therefore cannot be a basis for providing Certificate.
2. In what form is Certificate provided?
Certificate is formed according to Annex 1 to the Procedure and can be provided to the payer at his/her choice either in paper or electronic form. Payer indicates form of receipt of Certificate in the Application.
Certificate in a paper form is received by the payer (his/her legal or authorized representative) directly from the body to which the Application was submitted.
Payer receives Certificate in the electronic form in private part of the Electronic cabinet in compliance with requirements of the Laws of Ukraine "On electronic documents and electronic document management" and "On electronic trust services".
3. What are the terms for providing Certificate?
Term for providing Certificate is five working days from a day following the day of receipt of the Application by the body to which it was submitted.
4. What is the validity term of Certificate?
Certificate is valid for ten calendar days from the date of its creation. Certificate must specify its validity period.
If the payer did not receive Certificate in paper form before its expiration date, such Certificate is stored in the authorized body.
5. In what case can the payer get a refusal of Certificate’s provision?
If the payer has, according to data of information and communication systems of the controlling bodies regarding tax debt, and/or arrears from payment of single contribution, and/or arrears from payments, control over charging of which is entrusted to the controlling bodies, letter (in an arbitrary form) is prepared for the payer with a reasoned refusal on the Certificate’s provision. Letter is delivered personally to the payer (his/her legal or authorized representative) or sent to the payer according to procedure established by Article 42 Chapter 1 Section II of the Tax Code of Ukraine. Refusal to provide Certificate is prepared by the authorized body within five working days from a day following the day of receipt of the Application by the body to which it was submitted.