Unofficial transfer (c) Soyuzpravoinform LLC
of August 26, 2025 No. 1048
About modification of the Procedure for stop of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes
The Cabinet of Ministers of Ukraine decides:
1. Bring in 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, Art. 376; 2023, No. 2, Art. 135, No. 58, Art. 3268; 2024, No. 97, Art. 6203; 2025, No. 53, the Art. 3684) changes which are applied.
2. This resolution becomes effective in 30 days from the date of its publication.
Prime Minister of Ukraine
Yu. Sviridenko
Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 26, 2025 No. 1048
1. To add Item 2 paragraph two after words of "compliance of tax superimposed / calculating adjustment to criteria for evaluation of degree of risks" with words "(further - the automated monitoring)".
2. In paragraph one of Item 2-1 of the word of "compliance of tax superimposed / calculating adjustment to criteria for evaluation of degree of risks" to exclude.
3. To state the name of the Section "The Automated Monitoring of Compliance of Tax Delivery Notes / Calculations of Adjustment to Criteria for Evaluation of Degree of Risks" in the following edition:
"The automated monitoring".
4. In Item 3:
Subitems 2 and 3 to state 1) in the following edition:
"2) for the taxpayer who constitutes tax superimposed / calculating adjustments the following conditions are at the same time satisfied:
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