of July 19, 2017 No. 536
About modification of the Procedure for electronic administration of the value added tax and recognition No. 73 which voided resolutions of the Cabinet of Ministers of Ukraine of January 25, 2012
The Cabinet of Ministers of Ukraine decides:
1. Bring in the Procedure for electronic administration of the value added tax approved by the resolution of the Cabinet of Ministers of Ukraine of October 16, 2014 No. 569 "Some questions of electronic administration of the value added tax" (The Official Bulletin of Ukraine, 2014, No. 87, Art. 2482; 2016, No. 4, the Art. 244), - with the changes made by the resolution of the Cabinet of Ministers of Ukraine of November 9, 2016 No. 788, changes which are applied.
2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of January 25, 2012 No. 73 "About approval of criteria, in case of compliance to which the taxpayer on value added is considered having positive tax history" (The Official Bulletin of Ukraine, 2012, No. 11, the Art. 414).
Prime Minister of Ukraine
V. Groysman
Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 19, 2017 No. 536
1. Exclude Item 2.
2. Items 4 - 6 to state in the following edition:
"4. The account in system of electronic administration of tax (further - the electronic account) - the account opened for the taxpayer in Treasury into which such payer transfers funds in the amount necessary for achievement of the size of tax amount to which the taxpayer has the right to register tax delivery notes and/or calculations of adjustment in the Unified register of tax delivery notes (further - the Register), and also in the amount necessary for payment of the approved tax liabilities on tax.
The electronic account is opened for the taxpayer by Treasury automatically on a grant basis.
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