ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 16, 2019 No. 307

About approval of Changes in the Procedure for conducting check concerning respect of the principle of "outstretched arm" by the taxpayer

According to the subitem 4 of Item 7 of the Section I of the Law of Ukraine of November 23, 2018 to No. 2628-VIII "About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning improvement of administration and review of rates of some taxes and fees", to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Approve Changes in the Procedure for conducting check concerning respect of the principle of "outstretched arm" by the taxpayer approved by the order of the Ministry of Finance of Ukraine of March 10, 2016 No. 344, registered in the Ministry of Justice of Ukraine on April 1, 2016 for No. 497/28627 (with changes) which are applied.

2. In accordance with the established procedure to provide to department of tax policy:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of, its official publication following behind day.

4. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine Vlasov A. S.

Approved by the Order of the Ministry of Finance of Ukraine of July 16, 2019 No. 307

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