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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 29, 2017 No. 190

About establishment of the bases for decision making of the Public fiscal service by the commission about registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes or about refusal in such registration

According to subitem 201.16.3 of Item 201.16 of article 201 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

Determine that the commission of the Public fiscal service (further - the commission of GFS) makes the decision on registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes or on refusal in such registration based on received from the taxpayer on value added according to the subitem "v" of subitem 201.16.1 of Item 201.16 of article 201 of the Tax Code of Ukraine (further - the Code) written explanations concerning confirmation of information specified in tax delivery note / calculation of adjustment, and/or copies of documents which the taxpayer has the right to give to body of the Public fiscal service within 365 calendar days following date of emergence of the tax liability reflected in tax delivery note / calculation of adjustment.

The bases for acceptance by the commission of GFS of the decision on refusal in registration of tax superimposed / calculating adjustment are:

failure to provide written explanations by the taxpayer concerning confirmation of information specified in tax delivery note / calculation of adjustment to which/which the procedure of stop of registration according to Item 201.16 of article 201 of the Code is applied;

failure to provide documents by the taxpayer of copies according to the subitem "v" of subitem 201.16.1 of Item 201.16 of article 201 of the Code;

provision by the taxpayer of copies of documents which are constituted with violation of the law and/or are not sufficient for acceptance by the commission of GFS of the decision on registration of tax superimposed / calculating adjustment.

The commission of GFS cannot refuse to the taxpayer consideration of further written explanations and/or copies of documents on confirmation of information specified in tax delivery note / calculation of adjustment if such explanations and/or copies of documents are given by the taxpayer to body of fiscal service for the main place of accounting no later than the term determined by subitem 201.16.2 of Item 201.16 of article 201 of the Code.

Prime Minister of Ukraine

V. Groysman

 

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