The Central Interregional Department of the State Tax Service for Work with Large Taxpayers informs that, according to Clause 89.1 of the TCU, the right to a tax lien arises:
– in case of non-payment within the terms established by the PKU, the amount of the monetary obligation, independently determined by the taxpayer in the tax declaration, – from the day following the last day of the specified term;
– in the event of failure to pay within the terms established by the PKU, the amount of the monetary obligation, independently determined by the controlling body, – from the day the tax debt arose;
– in the case defined in Clause 100.11 of the Code of Civil Procedure, – from the date of conclusion of the agreement on installments, postponement of monetary obligations.
In accordance with Clause 89.2 of the Civil Code, taking into account the provisions of Art. 89 of the Tax Code of Ukraine, the right to a tax lien applies to any property of the taxpayer that is in his ownership (business department or operational management) on the day of the emergence of such a right and the book value of which corresponds to the amount of the taxpayer’s tax debt, except for the cases provided for in clause 89.5 of the Tax Code, as well as on other property to which the taxpayer will acquire ownership rights in the future.
If the book value of the property to which the tax lien applies is less than the amount of the taxpayer’s tax debt, the right of tax lien applies to such property.
If the book value of such property is not determined, its description is carried out based on the results of the assessment, which is carried out in accordance with the Law of Ukraine dated 12.07.2001 No. 2658-III “On the assessment of property, property rights and professional assessment activities in Ukraine” as amended and additions
In the event of an increase in the amount of the tax debt, an act of description is drawn up to the amount corresponding to the amount of the taxpayer’s tax debt, in accordance with the procedure provided for in Art. 89 of the TCU.
The right of tax lien does not apply to the property specified in paragraphs 87.3.7 PKU, on mortgage assets belonging to the issuer and which are the security for the corresponding issue of mortgage certificates with a fixed income, on monetary income from these mortgage assets until the issuer fully fulfills its obligations under this issue of mortgage certificates with a fixed income, as well as on the warehouse mortgage coverage and cash income from it until the issuer fully fulfills its obligations under the corresponding issue of ordinary mortgage bonds.
The right of tax lien does not apply if the total amount of the taxpayer’s tax debt does not exceed one hundred and eighty tax-free minimum incomes of citizens.
The property, which is subject to the right of tax lien, is drawn up by a deed of description (paragraph one of Clause 89.3 of the Code of Civil Procedure).