It is registered
in the Ministry of Justice
Ukraine
On July 30, 1997 No. 276/2080
of June 27, 1997 No. 203
About approval of the Accounting treatment for the defective goods returned by buyers in case of implementation of warranty replacements of goods, and also accounting of the buyers who received such replacement or services in repair (servicing)
In pursuance of the Law of Ukraine "About the taxation of profit of the companies" I ORDER:
1. Approve the Accounting treatment for the defective goods returned by buyers in case of implementation of warranty replacements of goods, and also accounting of the buyers who received such replacement or services in repair (servicing).
2. To provide to the editorial office of the "Bulletin of Tax Service of Ukraine" magazine printing of form of the Book of accounting of defective goods and accounting of the buyers who received warranty replacement of defective goods or service in repair (servicing) and also to provide their realization.
Chairman N. Ya. Azarov
No. 203 is approved by the order of State Tax Administration of Ukraine of June 27, 1997
The procedure is developed in pursuance of subitem 5.4.3 of article 5 of the Law of Ukraine "About the taxation of profit of the companies".
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The document ceased to be valid according to the Order of the State Tax Administration of Ukraine of February 28, 2011 No. 112