ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 15, 2021 No. 16

About modification of the Procedure for conducting check concerning respect of the principle of "outstretched arm" by the taxpayer

According to subitem 39.5.2.2 of subitem 39.5.2 of Item 39.5 of Article 39 of the Section I of the Tax code of Ukraine, 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. Make changes to 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 on April 01, 2016 for No. 497/28627, having been reworded as follows it which is applied the Ministry of Justice of Ukraine.

2. In accordance with the established procedure to provide to department of the international taxation:

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.

4. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine Vorobey S. I. and Chairman of the State Tax Administration of Ukraine Lyubchenko A. N.

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