Tasks and functions

Main tasks of the Department are:

organization of work on the tax debt repayment, arrears from payment of single contribution and arrears from other payments, control over collection of which is entrusted to the controlling authorities;

organization of work on the application of bankruptcy procedures to the taxpayers (payers of single social contribution) according to bankruptcy legislation;

organization of work on ensuring collection of the overdue debts of business entities to the state (the Autonomous Republic of Crimea or territorial community of the city) for credits (loans) involved by the state (the Autonomous Republic of Crimea or territorial community of the city) or under state (local) guarantees, as well as on loans from the budget (including fee for use of such credits (loans) and interest) in manner determined by the Tax Code of Ukraine or another law, including repayment of such debt at the expense of property of this business entity;

organization of work on providing assistance in collecting tax debt in the international legal relations at the request of competent authorities of foreign states;

organization of work on installments, postponement and restructuring of monetary obligations and/or tax debt, as well as arrears from payment of single contribution;

adoption of decisions on installments, postponement of monetary obligations and/or tax debt, as well as on postponement of the payment terms of installments, deferred sums or their share, notification to the Ministry of Finance about made decisions and carrying out their agreement with the Ministry of Finance in cases and according to the determined legislative procedure;

organization of work on writing-off of the bad tax debt and arrears from payment of single contribution;

organization of work on the application of administrative seizure (arrest) of taxpayers’ property and/or suspension of expenditure transactions on their bank accounts/electronic wallets at bank, other financial institution, non-bank payment service provider/e-money issuer;

organization of work on identification, accounting, storage, evaluation and disposal of ownerless property, as well as other property that becomes the state’s property;

organization of work representing interests of the State Tax Service in courts (in cases related to bankruptcy and debt collection procedures).

Department performs the following functions according to the assigned tasks:

organization of work and implementation of control over the tax debt repayment, arrears from payment of  single contribution and arrears from other payments, control over collection of which is entrusted to the controlling authorities;

organization of work and implementation of control over the application of bankruptcy procedures to taxpayers (payers of single contribution) according to bankruptcy legislation;

organization of work and control over ensuring collection of the overdue debts of business entities to the state (the Autonomous Republic of Crimea or territorial community of the city) for credits (loans) involved by the state (the Autonomous Republic of Crimea or territorial community of the city) or under state (local) guarantees, as well as on loans from the budget and penalty in manner determined by the Tax Code of Ukraine and other law, including repayment of such debt at the expense of property of thebusiness entity;

organization of work and control over provision of assistance in collecting tax debt in the international legal relations at the request of competent authorities of foreign states;

organization of work and control over work on installments, postponement and restructuring of monetary obligations and/or tax debt, as well as arrears from payment of single contribution;

adoption of decisions on installments, postponement of monetary obligations and/or tax debt, as well as on postponement of the payment terms of installments, deferred sums or their share, notification to the Ministry of Finance about made decisions and agreement with the Ministry of Finance in cases and procedure determined by legislation;

organization of work and control within the limits of Department’s powers provided by the law for writing-off of the bad tax debt and arrears from payment of single contribution;

organization of work and control within the limits of Department’s powers provided by the law for the writing-off of the bad tax debt and arrears from payment of single contribution;

organization of work and implementation of control over the application of administrative arrest(seizure) of taxpayers'property and/or suspension of expenditure transactions on their accounts/electronic wallets in bank, other financial institution, non-bank payment service provider/e-money issuer;

organization of work and control over the identification, accounting, storage, evaluation, disposal of the ownerless property, as well as other property that becomes the state’s property;

representation of the STS’s interests in courts (in cases related to bankruptcy and debt collection procedures);

coordination of work of structural units of the State Tax Service on issues of organization and implementation of its internal control;

organization and control over provision of administrative services;

organization and maintenance of payment mechanism of monetary obligations and/or tax debt from taxes, levies, other payments and single contribution using a single account;

organization of the information interaction process of the STS, State Treasury Service of Ukraine and local financial bodies;

preparation of suggestions for improvement of normative legal acts and development of draft laws of Ukraine, acts of the President of Ukraine, Cabinet of Ministers of Ukraine, orders of the Ministry of Finance;

provision of consultations on tax legislation, legislation on the payment of single contribution and other legislation control over compliance with which is entrusted to the STS’s bodies;

provision of consideration of requests and appeals of People's Deputies of Ukraine.

organization of work and implementation of control over maintenance and publication of Register of heads - taxpayers-debtors;

general office management;

etc.