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

According to 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, about not accounting of the data table of the taxpayer on value added, about compliance of the taxpayer on value added to criteria of riskiness of the taxpayer.

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.

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 territorial authorities 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 (further - the State qualifier) 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

3. The tax superimposed / calculating adjustments (except the calculations of adjustment constituted by the supplier of goods/services to the tax delivery note constituted on the receiver - the taxpayer, in which is provided reduction of compensation amount of cost at least one of goods/services to their supplier, and the calculations of adjustment constituted on the non-payer of tax, except for the calculation of adjustment determined by the subitem 7 of this Item) represented for registration in the Register are checked concerning compliance to such signs of unconditional registration of tax superimposed / calculating adjustment (further - signs of unconditional registration):

1) the tax delivery note which is not subject to provision to the receiver (buyer) and/or is constituted on the transaction exempted from the taxation;

2) the scope of supply specified by the taxpayer in the tax delivery notes / calculations of adjustment (except the calculations of adjustment given for registration in other month than month, in which they are constituted) registered in the Register in current month taking into account the tax superimposed / calculating adjustment provided for registration in the Register, constitutes less than 500 thousand hryvnias provided that the scope of supply of goods/services specified in them in current month on transactions with one receiver - the taxpayer, does not exceed 50 thousand hryvnias, the tax amount on value added from the goods (works, services) made in Ukraine paid last month constitutes more than 20 thousand hryvnias, and the head - the official of such taxpayer is person holding similar position no more than in three (inclusive) taxpayers;

3) the following conditions are at the same time satisfied:

the total amount of the value added tax from the goods (works, services) made in Ukraine paid for the last 12 calendar months preceding month in which are constituted tax delivery note / calculation of adjustment the taxpayer and his separate divisions which are given tax delivery note / calculation of adjustment on registration in the Register constitutes more than 1 million hryvnias;

the measure value of D, calculated according to this subitem, constitutes more 0,05. The indicator of D is calculated by formula:

D = S/T,

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