Features of the procedure for inventory of property after the occurrence of tax debt

According to item 89.1 of Art. 89 of the Tax Code the right of tax lien arises:

- in case of non-payment within the terms established by the TCU, the amount of the monetary obligation, independently determined by the taxpayer in the tax return, - from the day following the last day of the specified term (item 89.1.1 item 89.1 article 89 TCU);

- in case of non-payment within the terms established by the TCU, the amount of the monetary obligation, independently determined by the controlling body, - from the date of occurrence of the tax debt (item 89.1.2 of item 89.1 of Article 89 of the TCU);

- in the case specified in paragraph 100.11 of Art. 100 TCU, - from the date of concluding the agreement on installments, deferral of monetary obligations (item 89.1.3 item 89.1 of article 89 TCU).

The property to which the right of tax pledge extends is made out by the act of the inventory.

Such an act of inventory includes liquid assets that can be used as a source of repayment of tax debt.

The description of the property as a tax lien is carried out on the basis of the decision of the head (his deputy or authorized person) of the controlling body, which is presented to the taxpayer who has a tax debt.

The act of inventory of the property to which the right of tax lien applies is drawn up by the tax manager in the manner and form approved by the central body of executive power, which ensures the formation and implementation of public financial policy.

Please note that a taxpayer's refusal to sign an act of the inventory of the property to which the right of tax lien applies does not exempt such taxpayer from extending the right of tax lien to the inventored property. In this case, the inventory is carried out in the presence of at least two witnesses. The specified norms are established by item 89.3 of Art. 89 of the TCU.

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