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Ministry of Justice of Ukraine

March 16, 2021

No. 340/35962

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of February 8, 2021 No. 62

About approval of Changes in the Accounting treatment for taxpayers and charges

According to Articles 64, of the 67th Chapter 6 of the Section II of the Tax code of Ukraine and 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, for the purpose of reduction in compliance with the Laws of Ukraine of January 16, 2020 No. 466-IX "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of administration of taxes, elimination of technical and logical not coordinations in the tax legislation" (further - the Law No. 466-IX), of July 14, 2020 "About introduction of amendments to the Tax Code of Ukraine concerning functioning of electronic office and simplification of work of physical persons - entrepreneurs" I ORDER to No. 786-IX:

1. Approve Changes in the Accounting treatment for taxpayers and charges approved by the order of the Ministry of Finance of Ukraine of December 9, 2011 No. 1588, registered in the Ministry of Justice of Ukraine on December 29, 2011 for No. 1562/20300 (in edition of the order of the Ministry of Finance of Ukraine of April 22, 2014 No. 462) (further - the Accounting treatment) which are applied.

2. Determine that nonresidents (foreign law companies, the organizations) who perform in Ukraine activities through separate divisions, including permanent missions, and on the date of entry into force of this order do not stay on the registry in monitoring bodies, shall within two months from the effective date of this order submit the documents determined by items 4 for registration. 2, 4.4 Sections IV of the Accounting treatment.

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