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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 with subject of housekeeping in the budget in connection with receipt of tax benefits

(as amended on 13-01-2021)

According to Item 30.6 of article 30 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Accounting treatment for the amounts of the taxes and fees which are not paid with subject of housekeeping in the budget in connection with receipt of tax benefits which is applied.

2. To provide to the State Tax Service and the State Customs Service within competence 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.

3. No. 891 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 31.10.2018.

4. No. 891 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 31.10.2018.

5. This resolution becomes effective since January 1, 2011.

 

Prime Minister of Ukraine

N. Azarov

 

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1233

Accounting treatment for the amounts of the taxes and fees which are not paid with subject of housekeeping in the budget in connection with receipt of tax benefits

1. This Procedure is obligatory for accomplishment by subjects of housekeeping who according to the Tax code of Ukraine do not pay taxes and fees to the budget in connection with receipt of tax benefits.

2. The subject of managing who is not paying taxes and fees in connection with receipt of tax benefits records the amounts of such privileges and reflects information on the amounts of tax benefits in tax statements which move to monitoring body in the terms established by the Tax code of Ukraine.

3. Information on the amounts of tax benefits shall contain the following data in tax statements:

privilege code by each type of tax benefits, the name of privileges according to the reference book of privileges which form and procedure for maintaining affirm GNS;

tax amount (collection) which is not paid to the budget in connection with receipt of tax benefit (the means released from the taxation);

the term of use of tax benefit in the accounting period - number, month, year of the beginning and the end of use of privileges. If the term of use of tax benefit is established prior to the beginning of the accounting period and proceeds after its termination, such term matches start and end date of the specified period;

the amount of tax benefit which is used for purpose, - amount of privileges on payments according to the reference book of privileges in case of target use of tax benefits.

4. No. 891 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 31.10.2018 

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.

6. Monitoring bodies provide accounting of the amounts of the taxes and fees which are not paid with subject of housekeeping in the budget in connection with receipt of tax benefits.

7. Account of tax benefits is kept by monitoring bodies based on tax statements.

8. No. 891 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 31.10.2018.

9. No. 891 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 31.10.2018.

Appendix is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 31.10.2018 No. 891.

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