of August 22, 2012 No. 787
About approval of the Procedure for the conclusion and agreement performance about pricing for the purposes of the taxation
According to Item 39.16 of article 39 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve the Procedure for the conclusion and agreement performance about pricing for the purposes of the taxation which is applied.
2. This resolution becomes effective since January 1, 2013.
Prime Minister of Ukraine N. Azarov
Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 22, 2012, No. 787
1. This Procedure determines the mechanism of the conclusion and agreement performance about pricing for the purposes of the taxation between the large taxpayer and GNS (further - the agreement).
2. For the conclusion of the agreement the large taxpayer submits GNS the application in form according to appendix 1, to which are applied:
1) the draft agreement signed by the head (authorized person) of the large taxpayer, in duplicate in form according to appendix 2;
2) copies:
charter, foundation agreement;
delivery agreements, except delivery agreements of goods (works, services) to the large taxpayer untied persons in case their cost constitutes less than 95 percent of total cost of goods (works, services), necessary for production of certain type of products, and also other agreements according to the decision of such payer;
3) information on the connected persons in the form approved by the Ministry of Finance.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since October 25, 2013 according to Item 2 of the Resolution of the Cabinet of Ministers of Ukraine of October 17, 2013 No. 764