of February 7, 2018 No. 85
About approval of the Procedure for provision of payment by installments of the tax discharge on value added and applications of ensuring accomplishment of obligations during import to customs area of Ukraine of the equipment for own production in the territory of Ukraine
According to Item 65 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve the Procedure for provision of payment by installments of the tax discharge on value added and applications of ensuring accomplishment of obligations during import to customs area of Ukraine of the equipment for own production in the territory of Ukraine which is applied.
2. This resolution becomes effective from the date of its publication.
Prime Minister of Ukraine
V. Groysman
Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 7, 2018 , No. 85
1. This Procedure determines the procedure of provision of payment by installments of the tax discharge on value added (further - tax) and applications of ensuring accomplishment of obligations during import to customs area of Ukraine with the room in customs regime of import of the equipment which is classified by commodity subcategories according to UKTVED, certain Item 65 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine, and is imported by the taxpayer for own production in the territory of Ukraine.
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