For certificates on the absence of arrears, a new order came into force

On November 7, 2018, the new Procedure for providing the certificate on the absence of payment arrears, the control over which the control bodies have entrusted, began to operate. The corresponding order of the Ministry of Finance of Ukraine dated September 3, 2018, No. 733, came into force.

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In general, the procedure for issuing the Certificate on the absence of arrears of payments, the control of which is entrusted to the controlling bodies, remained the same as it was before, but the new Order, unlike the previous, provides:

- verification of presence / absence of not only tax debt, but also arrears on payment of single payment and other debts, payments (including deferred, deferred, restructured), the control over which is entrusted by the controlling bodies;

- providing the certificate in electronic form through a private part of the electronic cabinet in accordance with the requirements of the Laws of Ukraine "On electronic documents and electronic document circulation" and "On electronic trust services";

- powers regarding the implementation of measures aimed at repayment of tax debt is charged to the controlling bodies at the main place of account of the payer (the office of large tax payers of the SFS), which are responsible for the process of providing the certificate;

- the possibility of signing the certificate not only by the manager and his deputy, but also by the authorized person of the controlling body.

We remind that a certificate of absence of arrears of taxes, fees, payments controlled by revenue and fees bodies can be requested and received in electronic or paper form.

You can request the certificate through the payer's electronic cabinet. To send an application and receive an electronic reference, you will need an EDS from any accredited key certification center.