RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of December 28, 2019 No. 167

About modification of the List of transactions on settlement cash servicing which are not the taxation object

According to Articles 7, of 15, 56 Laws of Ukraine "About the National Bank of Ukraine", article 196 of the Tax Code of Ukraine, for the purpose of reduction of the regulatory legal act of the National Bank of Ukraine in compliance with requirements of the legislation of Ukraine the Board of the National Bank of Ukraine DECIDES:

1. Bring in the List of transactions on settlement cash servicing which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object, No. approved by the resolution of Board of the National Bank of Ukraine of August 1, 2017 73, the following changes:

The subitem 2 of Item 1 to state 1) in the following edition:

"2) change of customer accounts of banks and renewal of correspondent accounts;";

2) in Item 2:

exclude subitem 1;

state subitem 7 in the following edition:

"7) issue of the cash documents confirming removal of cash by physical person from own accounts for cross-border movement of currency values;";

to add Item after subitem 7 with new subitem 7-1 of the following content:

"7-1) issue of the documents confirming acquisition of bank metals by physical person in bank for cross-border movement of currency values;";

The word "(converting)" to exclude 3) in the subitem 7 of Item 3;

4) in Item 5:

in subitem 2 of the word", from their accounts or the corresponding bank account with use of electronic means of payment" to exclude;

4, 5 to state subitems in the following edition:

"4) exchange of cash foreign currency of one foreign state for cash foreign currency of other foreign state, exchange of one bank metal for other bank metal with physical delivery or cash foreign currency;

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