RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 13, 2021 No. 12

About introduction of amendments to the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1233

The Cabinet of Ministers of Ukraine decides:

Bring in the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1233 "About approval of the Accounting treatment for the amounts of the taxes and fees which are not paid by the subject of managing to the budget in connection with receipt of tax benefits" (The Official Bulletin of Ukraine, 2011, No. 1, Art. 18; 2018, No. 88, the Art. 2911) changes which are applied.

Appendix

to the Resolution of the Cabinet of Ministers of Ukraine of January 13, 2021 No. 12

Changes which are made to the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1233

1. In Item 2 of the resolution of the word to "The public fiscal service" shall be replaced with words to "The State Tax Service and the State Customs Service within competence".

2. According to the procedure of accounting of the amounts of the taxes and fees which are not paid by the subject of managing to the budget in connection with receipt of tax benefits, approved by the specified resolution:

The second Item 3 the word "GFS" to replace 1) in the paragraph with the word "GNS";

Item 5 to state 2) in the following edition:

"5. GNS and State Customs Service prepare summary information on the amounts of tax benefits for subjects of managing, determine amount of losses of budget receipts as a result of provision of such privileges.".

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