ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 13, 2017 No. 629

About approval of form of the act (certificate) of results of check concerning respect of the principle of "outstretched arm" by the taxpayer and Requirements to his (her) creation

According to subitem 39.5.2.17 of subitem 39.5.2 of Item 39.5 of Article 39 of the Section I of the Tax code of Ukraine and Item 5 of the Section II of the Law of Ukraine of December 21, 2016 "About introduction of amendments to the Tax Code of Ukraine concerning improvement of the investment climate in Ukraine" I order to No. 1797-VIII:

1. Approve enclosed:

form of the act (certificate) of results of check concerning respect of the principle of "outstretched arm" by the taxpayer;

Requirements to creation of the act (certificate) of results of check concerning respect of the principle of "outstretched arm" by the taxpayer.

2. Declare invalid the order of the Ministry of Finance of Ukraine of October 21, 2015 No. 912 "About approval of form of the act (certificate) of results of check of the taxpayer concerning completeness of charge and tax payment when implementing controlled transaction(s) and Requirements to his (her) creation", registered in the Ministry of Justice of Ukraine on November 9, 2015 at No. 1396/27841.

3. In accordance with the established procedure to provide to department of tax policy of the Ministry of Finance of Ukraine:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

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