RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 28, 2022 No. 163

About modification of Item 3 of the Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes

The Cabinet of Ministers of Ukraine decides:

Bring in Item 3 of the Procedure for the suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes approved by the resolution of the Cabinet of Ministers of Ukraine of December 11, 2019 No. 1165 (The Official Bulletin of Ukraine, 2020, No. 10, the Art. 376), change which is applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 28, 2022 No. 163

Change which is made to Item 3 of the Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes

Add Item 3 with the subitem 5 of the following content:

"5) transactions only with the products/goods falling under determination of groups 1 - 24 UKTVED (except excise goods) are reflected in tax delivery note / calculation of adjustment provided that such delivery note/calculation are constituted by the taxpayer who treats the microcompany or small enterprise according to part two of article 2 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and which core activity is at least one of the following types of economic activity according to KVED:

cultivation of grain crops (except rice), bean cultures and seeds of oil-bearing crops (01.11);

rice cultivation (01.12);

cultivation of vegetables and melon cultures, root crops and tuber crops (01.13);

cultivation of grapes (01.21);

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