Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 11, 2019 No. 1165

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

(as amended of the Resolution of the Cabinet of Ministers of Ukraine of 28.07.2021 No. 774)

According to subitem 56.23.2 of Item 56.23 of Article 56 and 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;

Procedure for consideration of the claim concerning the decision on refusal in registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes.

2. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.

3. This resolution becomes effective from the first coming after month of its publication.

Prime Minister of Ukraine

A. Goncharuk

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 11, 2019 , No. 1165

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 suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes (further - the Register), organizational and procedural bases of activities of the commissions on questions of suspension of registration of tax superimposed / calculating adjustment in the Register (further - the commissions of monitoring bodies), the rights and obligations of their members.

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

the automated monitoring of compliance of tax superimposed / calculating adjustment to criteria for evaluation of degree of risks - set of the actions and methods applied by monitoring body to identification of signs of availability of risks of violation of regulations of the tax legislation by results of carrying out the automated analysis of the tax information which is available in information systems of monitoring bodies;

the commission of monitoring body - the commission of regional and central level concerning suspension of registration of tax superimposed / calculating adjustment in the Register;

the commission of the regional level - the commission on questions of suspension of registration of tax superimposed / calculating adjustment in the Register of head departments of GNS in areas, Kiev and Office of large taxpayers of GNS;

the commission of the central level - the commission on questions of suspension of registration of tax superimposed / calculating adjustment in the Register of GNS;

the criterion for evaluation of degree of risks sufficient for suspension of registration of tax superimposed / calculating adjustment in the Register, - certain indicator of the automated monitoring, characterizing risk;

risk of violation of regulations of the tax legislation - probability of creation and provision of tax superimposed / calculating adjustment for registration in the Register with violation of regulations of the subitem "an" or "b" of Item 185.1 of Article 185, the subitem "an" or "b" of Item 187.1 of Article 187, paragraph one of Item 201. 1, 201.7, 201.10 of article 201 of the Tax Code of Ukraine (further - the Code) in the presence of objective signs of impossibility of implementation of transaction on delivery of goods/services, data on which are specified in such tax superimposed / calculating adjustments, and/or probability of avoidance by the taxpayer on value added (further - the taxpayer) accomplishment of the tax debt;

the data table of the taxpayer - summary information which moves the taxpayer in monitoring body concerning codes of types of economic activity of the taxpayer according to the Qualifier of types of economic activity, commodity codes according to UKTVED and/or codes of services according to the State qualifier of products and services which are delivered and/or acquired (turn out) the taxpayer, imported on customs area of Ukraine.

The automated monitoring of compliance of tax delivery notes / calculations of adjustment to criteria for evaluation of degree of risks

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.