RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 21, 2018 No. 117

About approval of procedures concerning suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes

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

1. Approve such which are applied:

Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes;

Operating procedure of the commissions which make the decision on registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes or refusal in such registration;

Claim treatment procedure on decisions of the commissions of the regional level which make the decision on registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes or refusal in such registration.

2. Determine that taxpayers have the right within 365 calendar days following date of emergence of the tax liability reflected in such tax superimposed / calculating adjustments to provide explanations and copies of documents to such tax delivery notes / calculations of adjustment on consideration of the commissions to value added at whom by December 1, 2017 registration of tax delivery notes / calculations of adjustment in the Unified register of tax delivery notes according to Item 201.16 of article 201 of the Tax Code of Ukraine which was effective before entry into force of the Law of Ukraine of December 7, 2017 with No. 2245-VIII "About introduction of amendments to the Tax Code of Ukraine and some legal acts of Ukraine concerning ensuring balance of the budget receipts in 2018" and which as of December 1, 2017 did not give explanations and copies of documents to such tax delivery notes / calculations of adjustment is stopped which make the decision on registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes or refusal in such registration which operating procedure affirms this resolution.

3. Recognize invalid:

the 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" (The Official Bulletin of Ukraine, 2017, No. 29, the Art. 850);

the resolution of the Cabinet of Ministers of Ukraine of July 4, 2017 No. 485 "About approval of the Claim treatment procedure on the decision of the commission of the Public fiscal service on refusal in registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes" (The Official Bulletin of Ukraine, 2017, No. 58, the Art. 1753).

4. This resolution becomes effective in fifteen days from the date of its publication.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 21, 2018 , No. 117

Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes

General part

1. This Procedure determines the mechanism of stop of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes (further - the Register).

2. In this Procedure terms are used in such value:

monitoring - set of actions and methods of work of monitoring bodies which reveals by results of carrying out the analysis of the available information in the GFS information resources and/or by results of carrying out processing and the analysis of tax information objective signs of availability of risks of violation of regulations of the tax legislation;

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