Changes have been made in terms of the tasks and rights defined for STC and clarification of terminology in order to bring the Provisions into line with the Decree No. 2888-IX dated 12.01.2023 “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding payment services” and the Decree “On payment services”.
The resolution makes changes to the Regulations, according to which:
- non-bank providers of payment services and issuers of electronic money, who have not submitted to the relevant supervisory authorities of the STC within the period established by law a notification about the opening or closing of accounts/electronic wallets of taxpayers, the STC shall be subject to the same financial sanctions as to banks and other financial institutions;
- STC is granted the right to receive certificates from non-bank payment service providers and issuers of electronic money in the manner and on the grounds determined by legislation and on the basis of a court decision – information on the amount and circulation of funds/electronic money in accounts/electronic wallets;
- STC is given the right to collect from non-bank payment service providers, issuers of electronic money, the body providing treasury service of budget funds, a fine for their late execution of court decisions, decisions of the head of the collection body (his deputy or authorized person) in cases provided for by law.