RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 24, 2018 No. 936

About modification of Item 3 of the Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes

The Cabinet of Ministers of Ukraine decides:

Bring in Item 3 of the Procedure for the suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes approved by the resolution of the Cabinet of Ministers of Ukraine of February 21, 2018 No. 117 (The Official Bulletin of Ukraine, 2018, No. 23, the Art. 773), the following changes:

the paragraph one after the words "Tax Superimposed / Calculating Adjustments" to add with words "(except the calculations of adjustment constituted in case of reduction of compensation amount of cost of goods/services to their supplier)";

third after words "adjustment delivery notes/calculations" to add the paragraph with words "(except the calculations of adjustment given on registration in month, other, than month in which they are constituted)" and after words and figures "is less than 500 thousand hryvnias" - words and figures "provided that the scope of supply of goods/services specified in them in current month on transactions with one receiver - the taxpayer, does not exceed 50 thousand hryvnias,";

in paragraph four of the word and figures "such sizes: D> 0," "" shall be replaced with words also in figures "such sizes: D> 0,05".

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