of January 11, 2019 No. 10
About change of the Regulations on repayment by deduction and acceptance on special accounting of the tax liability approved by the Order GGNI No. 1108 of December 7, 2015
Based on Art. provisions 174, parts (4) Art. 190 and Art. 206 of the Tax code, for the purpose of ensuring proper execution of the tax legislation regarding repayment of the tax liabilities by deduction and their acceptance on special accounting, and also according to part (10) I ORDER to Art. 132-3 of the Tax code No. 1163-XIII of April 24, 1997:
I. The regulations on repayment by deduction and acceptance on special accounting of the tax liability (further - the Provision) approved by the Order GGNI No. 1108 of 7:12. To change 2015, as follows.
1. In Item 18:
- state the fourth paragraph in the following edition:
"-in case of application of provisions of litas. d) parts (1) Art. 206:
- the shortage amount specified in the resolution/decision of degree of jurisdiction or determination of the legal executive on impossibility of collection of shortage including the penalty fee registered (added) system of accounting GNS on the date of its acceptance. In cases when in the above-stated documents the amounts – the amount specified in decisions/decisions on the recovery by enforcement of the tax liability of the taxpayer which is taken out by GNS including the penalty fee registered (added) in system of accounting GNS on the date of adoption of the resolution/decision of degree of jurisdiction or determination of the legal executive about impossibility of collection of shortage are not specified;
- the shortage amount specified in the resolution on initiation of legal proceedings upon pseudo-entrepreneurship including the penalty fee amount registered (added) in system of accounting GNS on the date of adoption of the relevant resolution".
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