ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 30, 2017 No. 399

About introduction of amendments to the order of the Ministry of Finance of Ukraine of March 10, 2016 No. 344

According to subitem 39.5.2 of Item 39.5 of Article 39 of the Section I of the Tax code of Ukraine and Item 5 of the Section ІІ the Law of Ukraine of December 21, 2016 "About introduction of amendments to the Tax Code of Ukraine concerning improvement of the investment climate in Ukraine" I ORDER to No. 1797:

1. In heading and the text of the order of the Ministry of Finance of Ukraine of March 10, 2016 No. 344 "About approval of the Procedure for conducting checks of taxpayers concerning completeness of charge and tax payment during implementation of controlled transactions", the word registered in the Ministry of Justice of Ukraine on April 01, 2016 for No. 497/28627, "checks of taxpayers concerning completeness of charge and tax payment during implementation of controlled transactions" shall be replaced with words "checks concerning respect of the principle of "outstretched arm" by the taxpayer.

2. Approve Changes in the Procedure for conducting checks of taxpayers concerning completeness of charge and tax payment during implementation of controlled transactions approved by the order of the Ministry of Finance of Ukraine of March 10, 2016 No. 344, registered in the Ministry of Justice on April 01, 2016 for No. 497/28627, which are applied.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Romaniuk Yu. P.) to provide in accordance with the established procedure:

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

promulgation of this order.

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