In order to provide property trade, which is in tax pledge on the LLC Ukrainian Energy Exchange, it is necessary to obtain the status of non-permanent member of the exchange.
The auction for taxpayers' property trade, which is in tax pledge, is carried out on the basis of the relevant contract, which is concluded by the body of revenue and fees with the authorized commodity exchange. A copy of the act of inventory of the property in the tax pledge and an extract from the State Register of encumbrances of movable property and / or the State Register of Rights to immovable property, certified by the body of income and fees, are attached to the contract.
Property that is subject to sale at the auction, shall be exhibited to the auction by initial price, determined by the body of revenue and fees based on the report (act) on the property assessment, made in accordance with the Law of Ukraine "On assessment of the property, property rights and professional assessment activity in Ukraine".
LLC Ukrainian Energy Exchange implements the following functions in the sphere of the sale of the property, which are in the tax pledge:
- Competition with regional state tax commissions and state tax administrations of Ukraine;
- Conduction of target auctions/exchange trades on sale of the assets, which are in the tax pledge;
- Provision of explanations to the Clients of the Exchange regarding the procedure of conduction of exchange operations at the LLC UEEX.
Regulatory legal acts:
- Resolution of the Cabinet of Ministers of Ukraine dd. December 29, 2010 № 1244 "Some issues of implementation of Article 95 of the Tax Code of Ukraine;
- Order of the Ministry of Finance of Ukraine dd. 22.05.2017 № 518 "On approval of the procedure for holding target auctions for the sale of taxpayer property that is in tax pledge";
- Article 95 of Chapter 9 of Part II of the Tax Code of Ukraine