RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 31, 2018 No. 891

About introduction of amendments to the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1233

The Cabinet of Ministers of Ukraine decides:

1. Bring in the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1233 "About approval of the Accounting treatment for the amounts of the taxes and fees which are not paid by the subject of managing to the budget in connection with receipt of tax benefits" (The Official Bulletin of Ukraine, 2011, No. 1, the Art. 18) changes which are applied.

2. This resolution becomes effective since January 1, 2020.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 31, 2018 No. 891

Changes which are made to the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1233

1. In the resolution:

Item 2 to state 1) in the following edition:

"2. Provide to the public fiscal service accounting of the amounts of the taxes and fees which are not paid by the subject of managing to the budget in connection with receipt of tax benefits.";

Items 3 and 4 to exclude 2).

2. According to the procedure of accounting of the amounts of the taxes and fees which are not paid by the subject of managing to the budget in connection with receipt of tax benefits, approved by the specified resolution:

Items 2 and 3 to state 1) in the following edition:

"2. The subject of managing who is not paying taxes and fees in connection with receipt of tax benefits records the amounts of such privileges and reflects information on the amounts of tax benefits in tax statements which move to monitoring body in the terms established by the Tax code of Ukraine.

3. Information on the amounts of tax benefits shall contain the following data in tax statements:

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