In some cases, banks are a tax agent

On 01.01.2011, entered into force on the Tax Code of Ukraine (GCC), under the terms of which banking institutions are tax agents in the case of inheritance rights to the contribution of the mass explains advocacy and complaints of citizens of the STA in Sevastopol. Thus, in accordance with paragraph 174.5 of Article 174 of NKU in inheritance rights to contribute to the bank (bank financial institutions), in accordance with article 1228 of the Civil Code, a tax agent is a bank (bank financial institutions). Stattya 1228 of the Civil Code of Ukraine "Inherit the right to contribute to the bank (financial institution): 1. Investor has the right to dispose of the right to deposit with a bank (financial institution) to the case of his death, making a will or by making an appropriate order to the bank (financial institutions). 2. The right to contribution is included in the estate regardless of the disposition to them. 3. Testament, drawn up after it was made available to the bank (financial institutions) wholly or partially cancel it, if in a will change the person, which must go right to contribution or if you will respect all property of the testator.