of April 4, 2018 No. 240
About modification of Item 1 of the Procedure for carrying out counter reconciliations by monitoring bodies
The Cabinet of Ministers of Ukraine decides:
Make changes to Item 1 of the Procedure for the carrying out counter reconciliations by monitoring bodies approved by the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1232 (The Official Bulletin of Ukraine, 2011, No. 1, Art. 17; 2015, No. 60, Art. 1979; 2017, to No. 29, the Art. 853), having stated it in the following edition:
"1. This Procedure determines the mechanism of carrying out counter reconciliations by monitoring bodies.
During counter reconciliation:
comparison of the data obtained from taxpayers and other subjects of information relations for the purpose of documentary confirmation of the economic relations with the taxpayer and charges, and also confirmation of the relations, type, amount and quality of transactions and the calculations perfromed between them for clarification of completeness of their recognition of the taxpayer is performed;
it is provided the tax information necessary for establishment of compliance of conditions of controlled transaction to the principle of "outstretched arm" in the cases provided by subitem 39.5.2.13 of subitem 39.5.2 of Item 39.5 of article 39 of the Tax Code of Ukraine.".
Prime Minister of Ukraine
V. Groysman
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