of April 24, 2019 No. 391
About introduction of amendments to the resolution of the Cabinet of Ministers of Ukraine of February 21, 2018 No. 117
The Cabinet of Ministers of Ukraine decides:
Bring in the resolution of the Cabinet of Ministers of Ukraine of February 21, 2018 No. 117 "About approval of procedures concerning suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes" (The Official Bulletin of Ukraine, 2018, No. 23, the Art. 773, No. 90, the Art. 2968) changes which are applied.
Prime Minister of Ukraine
V. Groysman
Approved by the Resolution of the Cabinet of Ministers of Ukraine of April 24, 2019 No. 391
1. The paragraph the fourth Item 1 of the resolution after words of "the decision of the commission" to add with words of "regional level".
2. According to the procedure of suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes approved by the specified resolution:
1) in Item 3:
the subitem 2 after words and figures "does not exceed 50 thousand hryvnias" to add with words and figures ", the tax amount on value added (except the tax amount on value added paid in case of commodity importation on customs area of Ukraine) paid last month constitutes more than 20 thousand hryvnias";
the paragraph one of subitem 3 to replace with paragraphs of such content:
"3) the following conditions are at the same time satisfied:
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The document ceased to be valid since February 1, 2020 according to Item 2 of the Resolution of the Cabinet of Ministers of Ukraine of December 11, 2019 No. 1165