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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of June 13, 2024 No. 703

About modification of the Procedures approved by the resolution of the Cabinet of Ministers of Ukraine of December 11, 2019 No. 1165

The Cabinet of Ministers of Ukraine decides:

1. Bring in the Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes and the 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, 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, Art. 376; 2022 rubles, No. 82, Art. 5040; 2023, No. 2, the Art. 135, No. 58, the Art. 3268, No. 102, the Art. 6085), the enclosed changes.

2. This resolution becomes effective since June 16, 2024, but not earlier than day of its publication.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of June 13, 2024 No. 703

Changes which are made to the Procedures approved by the resolution of the Cabinet of Ministers of Ukraine of December 11, 2019 No. 1165

1. According to the procedure of stop of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes approved by the specified resolution:

Paragraph one of Item 25 after words to "criteria of riskiness of the taxpayer" to add 1) with words "(further - the claim)";

Item 34 to add 2) with paragraphs of the following content:

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