Executive Order of the Ministry of Revenue & Duties of Ukraine dd. 22.10.2013 No.609

The executive order passed by the Ministry of Revenue & Duties of Ukraine on October 22, 2013, under No.609, specifying the procedure for filling out the documents to pay (deduct) taxes, fees, customs duties, single tax, to get a VAT refund, to return excess money or that calculated by mistake, and registered with the Ministry of Justice of Ukraine  dd. 05.11.2013 No.1878/24410, sets out the following payment codes assigned under outcomes of the audit check conducted by tax and customs authorities:

- 130 – payment arisen out of the financial obligation that is calculated based on outcomes of desk audit made by officers of the tax and customs inspectorates;

- 131 - payment arisen out of the financial obligation that is calculated based on findings during documentation/ex post review made by officers of the tax and customs inspectorates;

- 134 - payment arisen out of the financial obligation that is calculated based on findings revealed by officers of the tax and customs inspectorates (other findings);

- 354 - payment arisen out of the financial obligation that is calculated based on outcomes of off-site documentation audit made by officers of the tax and customs inspectorates;

- 355 - payment arisen out of the financial obligation that is calculated based on outcomes of on-site documentation audit made by officers of the tax and customs inspectorates.

Please visit the website of fiscal and customs authorities to find the instruction on how to fill out payment documents stipulated by the Ministry of Revenue & Duties of Ukraine as regards assessments based on findings of the audit check made by officers of the tax and customs inspectorates.