ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 20, 2017 No. 861

About approval of the Procedure for application of regulations of Items 102.6-102.7 of Article 102 of Chapter 9 of the Section II of the Tax code of Ukraine

According to Item 102.8 of Article 102 of Chapter 9 of the Section II of the Tax code of Ukraine and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve the Procedure for application of regulations of Items 102.6-102.7 of Article 102 of Chapter 9 of the Section II of the Tax code of Ukraine which is applied.

2. Declare invalid the order of State Tax Administration of Ukraine of December 24, 2010 No. 1044 "About approval of the Procedure for application of regulations of Items 102.6-102.7 of article 102 of the Tax Code of Ukraine", registered in the Ministry of Justice of Ukraine on January 20, 2011 for No. 84/18822.

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 official publication.

5. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine M. V Is sold.

Approved by the Order of the Ministry of Finance of Ukraine of October 20, 2017, No. 861

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