Credit institutions report information on the amounts they can pay after receiving the address of the arresting institutions, as well as in the case of collection of amounts on accounts opened by debtors, only on the basis of the framework agreement on affiliation concluded between banks and ANAF, in accordance with current legislation, but, there seems to be a problem.

Until March 31, 2023, the only credit institution that has concluded a Framework Agreement with ANAF is Banca Comercială Română, on the basis of which it reports on a daily basis the amounts that can be paid as a result of the imposed attachment.

ANAF will remove provisions related to the Framework Convention, according to the draft Treasury order.

What problem does it solve?

“This amendment is necessary in view of the fact that there were situations when banks simultaneously transferred amounts from debtors’ accounts because they did not know that other banks where the debtor’s accounts were opened also transferred unavailable amounts. , which led to dissatisfaction on the part of the debtors,” says ANAF.

After these changes, banks will be obliged to notify after the establishment of a seizure, as well as in the case of receipt of sums on accounts opened by debtors, information about the sums they can pay, with the aim that, on the one hand, debtors should not have their rights cash availability, and on the other hand, the tax authorities should not be able to refund overcharged amounts.

If published in the Official Gazette, it will enter into force on October 1, 2023.

Why

Credit institutions need time to adapt their IT systems to new legal provisions.

Also, says the fiscal, taking into account the fact that there were cases when, during the suspension of enforcement, credit institutions make payments to the account 50.67.02, opened at the level of the Central Bank, thus paying the arrest, even if it is suspended, it was deemed necessary to settle this case .

Thus, in the draft order it was stipulated that in the case of receipt of sums during the suspension of seizure, the Central Bank of Ukraine does not confirm the transfer made by the credit institution, if it is detected in the e-Popriri application. that the suspension of seizure has been uploaded to the e-Appropriation platform.

Amounts transferred by credit institutions during the period of suspension of foreclosure will be posted to the available/revenue accounts related to the tax liabilities payable.