keef/Urr/22/12/2020 Starting from January 1, 2021, new accounts will be introduced for crediting revenues to the state and local budgets and crediting SRS funds.
The decision was made in pursuance of the resolution of the Verkhovna Rada “On the formation and liquidation of districts” from 17.07.2020 № 807-IX and Art. 4 of the Law on SSC.
Taxpayers are asked to urgently apply to the State Tax Service at the place of registration to obtain new details of the accounts. This is necessary for the proper and timely payment of taxes, fees, SDRs and minimization of unexplained revenues.
The Treasury emphasizes that funds paid by taxpayers to old accounts for crediting taxes, fees and SDRs will not be credited, but will be returned to taxpayers as unexplained receipts.
Earlier we reported that the new budget accounts for 2021 will be opened by the end of January, as the legislation allocates 45 days from the date of adoption of the law on the State Budget of Ukraine. However, it was decided to open budget accounts earlier in order to be able to receive budget revenues and expenditures in the newly formed districts.
Details of accounts (by regions in xls format) are given on the website of the Treasury (currently not all regions have published new accounts for 2021).
In turn, the State Tax Service has not yet released such information.
Budget payments in 2020 end on December 30 , and on December 31, 2020 until 13:00 through EPS only payments are made between banking institutions subordinated to one legal entity, as well as payments from EPS participants to the NBU and the State Treasury Service and payments from the NBU and bodies of the State Treasury Service to the address of all EPS participants.
Therefore, it is desirable to pay taxes and SSC no later than December 30, 2020, and this can be done on the “old” budget accounts.
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