In accordance with paragraph 95.5 of Chapter 95 of the Tax Code of Ukraine of December 2, 2010 № 2755-VI with amendments and additions (hereinafter - TCU), if the tax debt arose as a result of non-payment of monetary obligations and / or penalties, which are specified by the taxpayer in the tax return or adjustment calculation, submitted to the supervisory authority within the time limits, which are set by the TCU, collection of funds from cash, belonging to such taxpayer and / or funds from the accounts of such taxpayer in banks is carried out by the decision of the head (his deputy or authorized person) of the control service without going to court, provided that such tax debt exceeds 5 million UAH and is not paid within 90 calendar days after the last day of the deadline for its payment, and there are no obligations of the state to return such taxpayer erroneously and / or excessively paided by him monetary obligations.

In such cases: the decision to collect funds from the accounts of such a taxpayer in banks is a claim of the debt collector to the debtor, which is subject to immediate and mandatory execution by initiating a transfer in the payment system according to the rules of the payment system; the decision to collect cash is served on such taxpayer and is the basis for recovery.

Cash collection is carried out in the manner, which is described by the Goverment of Ukraine. The procedure for collecting cash belonging to a taxpayer to repay his tax debt was approved by the resolution of the Goverment of Ukraine from December 29, 2010 № 1244 with amendments and additions (hereinafter - the Procedure).

The procedure determines, that in the cases, provided in paragraphs 95.2 - 95.4 Chapter 95 TCU, the decision of the head (his deputy or authorized person) of the supervisory authority to repay the entire amount of tax debt is issued in the form in accordance with Annex 1 to the Procedure on the basis of a court decision to recover cash from the taxpayer. In the case provided for in paragraph 95.5 of  Chapter 95 of the TCU, collection of funds from cash belonging to the taxpayer is carried out by the decision of the head (his deputy or authorized person) of the supervisory authority without recourse to the court, which is issued in the form in accordance with Annex 3 to the Procedure. Based on the results of cash withdrawal, an act is drawn up in the form in accordance with Annexes 2 and 4 to the Procedure (item 5 of the Procedure).

The bank's write-off of funds from the accounts of taxpayers / business entities is defined in Chapter 11 of the Instruction on non-cash payments in Ukraine in the national currency, approved by the Board of the National Bank of Ukraine dated January 21, 2004 № 22 as amended (hereinafter - the Instruction).

According to item 11.2 of chapter 11 of the Instruction the collector initiates collection of means in the cases defined by item 11.1 of chapter 11 of the Instruction: 1) from accounts of taxpayers - on the basis of the court decision or the decision of the head (his deputy or the authorized person) of controlling body defined by paragraph 95.5 of Article 95 of the TCU).

Consequenlty, the collection of cash and funds from the accounts of the taxpayer to repay the tax debt that arose as a result of non-payment of monetary obligations and / or penalties specified by the taxpayer in the tax return or adjustment calculation submitted to the supervisory authority within the TCU , is carried out by the decision of the head (his deputy or the authorized person) of the controlling body without the address to court or by the decision of the head (his deputy or the authorized person) the controlling the first body by a court decision, subject to the following conditions: tax debt exceeds 5 million; is not paid within 90 calendar days following the last day of the deadline for its payment.