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Ministry of Justice of Ukraine

December 13, 2019

No. 1245/34216

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 12, 2019 No. 520

About approval of the Procedure for decision making about registration/refusal in registration of tax delivery notes / calculations of adjustment in the Unified register of tax delivery notes

(as amended on 14-07-2023)

According to Item 20.2 of Article 20 of the Section I of the Tax code of Ukraine and Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Approve the Procedure for decision making about registration/refusal in registration of tax delivery notes / calculations of adjustment in the Unified register of tax delivery notes which is attached.

2. In accordance with the established procedure to provide to department of monitoring of databases and verification of payments of the Ministry of Finance of Ukraine and Department of monitoring of risk transactions and income of the State Tax Administration of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine Verlanov of C.A.

Minister

A. Markarova

 

It is approved:

Chairman of the State Tax Administration of Ukraine

 

S. Verlanov

Acting as Chairman of the Public regulatory service of Ukraine

A. Miroshnichenko

Approved by the Order of the Ministry of Finance of Ukraine of December 12, 2019, No. 520

Procedure for decision making about registration/refusal in registration of tax delivery notes / calculations of adjustment in the Unified register of tax delivery notes

1. This Procedure determines the decision making mechanism about registration/refusal in registration of tax delivery notes / calculations of adjustment in the Unified register of tax delivery notes (further - the Register) which registration according to Item 201.16 of article 201 of the Tax Code of Ukraine (further - the Code) is suspended according to the procedure and on the bases determined by the Cabinet of Ministers of Ukraine.

2. The decision on registration/refusal in registration of tax delivery notes / calculations of adjustment in the Register which registration is stopped is accepted by the commissions on questions of stop of registration of tax superimposed / calculating adjustment in the Register of territorial authorities of GNS (further - the commission of the regional level).

3. The commission of the regional level makes the decision on registration or refusal in registration of tax superimposed / calculating adjustment in the register in the terms determined by Item 9 of this Procedure and directs it to the taxpayer to value added (further - the taxpayer) means of electronic communication electronically with observance of requirements of the Code and the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services".

4. In case of suspension of registration of tax superimposed / calculating adjustment in the Register the taxpayer has the right to submit copies of documents and written explanations concerning confirmation of information specified in tax delivery note / calculation of adjustment for consideration of question of acceptance by the commission of the regional level of the decision on registration/refusal to registration of tax superimposed / calculation adjustment in the Register.

5. The taxpayer who constituted tax delivery note / calculation of adjustment which registration is stopped for consideration of question of acceptance by the commission of the regional level of the decision on registration/refusal such tax superimposed / calculating adjustment in the Register can file the following documents to registration:

agreements, including the external economic contracts, with appendices to them;

agreements, powers of attorney, acts of governing body of the taxpayer which draw up powers of persons receiving products for the benefit of the taxpayer for transaction implementation;

source documents on delivery/acquisition of goods/services, storage and transportation, loading, unloading of products, warehouse documents, inventory descriptions, including accounts invoices/invoices, acts of acceptance transfer of goods (works, services) taking into account availability of certain standard forms and industry specifics, delivery notes;

settlement documents and/or bank statements from personal accounts;

documents on confirmation of conformity of products (declarations of conformity, quality certificates, certificates of conformity) which availability is provided by the agreement and/or the legislation;

other documents confirming information specified in tax delivery note / calculation of adjustment which registration is stopped in the Register.

In case in the receipt to tax delivery note / calculation of adjustment the goods/service code according to the Ukrainian classification of goods of the external economic activities / by conditional code of goods / the State qualifier of products and services on which transaction became the basis for stop of registration of tax superimposed / calculating adjustment is specified, the taxpayer has the right to give written explanations and copies of documents only to such transaction.

Representation of written explanations and copies of documents to adjustment calculations in which reduction of compensation amount of cost of goods/services to their supplier is provided has the right to initiate the receiver (buyer), for what:

the receiver (buyer) sends the following explanations and copies of documents for the supplier (seller) through electronic office electronically with imposing of the qualified digital signature;

the supplier (seller) gives the following explanations and copies of documents with imposing of the qualified digital signature to monitoring body;

to the receiver (buyer) information on date of representation of explanations and copies of documents by the supplier (seller) and result of consideration by the commission of the regional level of such explanations and copies of documents arrives in electronic office.

6. Written explanations and copies of the documents specified in Item 5 of this Procedure, the taxpayer has the right to give to monitoring body within 365 calendar days following date of emergence of the tax liability reflected in tax delivery note / calculation of adjustment.

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