RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of May 16, 2001 No. 494

About approval of the Procedure for provision of tax explanations

According to subitem 4.4.2 of article 4 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for provision of tax explanations it (is applied).

2. To the Ministry of Finance to provide since 2002 when forming indicators of the draft of the Government budget of Ukraine for the corresponding year expenses to monitoring bodies on promulgation of explanations concerning application of regulations of the tax legislation and forms of tax accounting or obligatory tax statements.

Approved by the resolution of the Cabinet of Ministers of Ukraine of May 16, 2001, No. 494

Procedure for provision of tax explanations

1. Tax explanations (further - explanations) is promulgation of official understanding of separate provisions of the legislation on the tax matters by the monitoring bodies authorized on it for the purpose of reasons for their decisions in case of holding appeal procedures. The explanation is not valid the regulatory legal act.

If are assigned by the law on the obligation tax matters on explanation of its separate provisions to other state bodies, such explanations are provided according to this Procedure.

2. The explanation is provided in case:

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