ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 13, 2021 No. 662

About approval of Changes in the Accounting treatment for taxpayers and charges and Changes in some regulatory legal acts of the Ministry of Finance of Ukraine

According to Articles 64, the 67th Chapter 6 of the Section II of the Tax code of Ukraine, to the Law of Ukraine of June 3, 2021 No. 1525-IX "About introduction of amendments to the Tax Code of Ukraine concerning cancellation of the taxation of income gained by nonresidents in payment type for production and/or distribution of advertizing, and enhancement of procedure for the taxation the value added tax of transactions on delivery by nonresidents of electronic services to physical persons", to the Law of Ukraine of July 1, 2021 No. 1617-IX "About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning administration of taxes and fees in temporarily occupied territory of the Autonomous Republic of Crimea and the city of Sevastopol" No. 1618-IX "About recognition No. 807-IX which voided the Law of Ukraine "About creation of the free economic zone Crimea and about features of implementation of economic activity in temporarily occupied territory of Ukraine" and modification of some legal acts of Ukraine", to the Resolution of the Verkhovna Rada of Ukraine of July 17, 2020 "About creation and liquidation of areas" 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, and also for the purpose of enhancement of the taxpayer registration in monitoring bodies I ORDER to the law of Ukraine of July 1, 2021:

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) which are applied.

2. Approve Changes in some regulatory legal acts of the Ministry of Finance of Ukraine which are attached.

3. Add the order of the Ministry of Finance of Ukraine of June 14, 2016 with No. 547 "About approval of procedures on registration of registrars of settlement transactions and books of accounting of settlement transactions", registered in the Ministry of Justice of Ukraine on July 5, 2016 for No. 918/29048, after Item 2 new Item 3 following of content:

"3. Determine that the books of accounting of settlement transactions which are available for subjects of managing, pay books in the forms established in appendices 1, 2 and 6 to the Order of registration and maintaining pay books, the books of accounting of settlement transactions approved by this order in the edition operating before entry into force of this Item can be used by subjects of managing before cancellation of registration of such books of accounting of settlement transactions, pay books or their termination. According to the address of the subject of managing, and also during registration or re-registration of such books by monitoring bodies according to the procedure, established for re-registration of books, on the title page carry out changes of codes of the Qualifier of Objects of the Administrative-territorial Device of Ukraine (QOATDU) on the corresponding codes of the territories according to the fifth (in the presence) or the fourth level of the Codifier of administrative and territorial units and the territories of territorial communities.".

With respect thereto Items 3 - 5 to consider respectively items 4 - 6.

4. To provide to the State Tax Service of Ukraine within two months from the date of entry into force of this order accounting of taxpayers according to the subitem 2 of Item 1 of Changes in the Accounting treatment for the taxpayers and charges approved by Item 1 of this order.

5. In accordance with the established procedure to provide to department of tax policy of the Ministry of Finance of Ukraine:

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

promulgation of this order.

6. This order becomes effective from the date of its official publication, but not earlier than January 1, 2022.

7. 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.

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