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Ministry of Justice of Ukraine

August 25, 2022

No. 967/38303

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 29, 2022 No. 225

About approval of the Procedure for confirmation of opportunity or impossibility of accomplishment by the taxpayer of the obligations determined in subitem 69.1 of Item 69 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine, and lists of documents in confirmation

(as amended of the Order of the Ministry of Finance of Ukraine of 18.09.2023 No. 503)

According to subitem 69.1 of Item 69 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine and 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 period before the termination or cancellation of warlike situation in the territory of Ukraine I order:

1. Approve enclosed:

Procedure for confirmation of opportunity or impossibility of accomplishment by the taxpayer of the obligations determined in subitem 69.1 of Item 69 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine;

The list of the documents confirming impossibility of the taxpayer - the legal entity, in particular, concerning the branch, representation or other isolated structural division, timely to execute the tax obligation, including obligation of the tax agent;

The list of the documents confirming impossibility of the taxpayer - physical person, including self-employed person, timely to execute the tax obligation, including obligation of the tax agent.

2. In accordance with the established procedure to provide to department of tax policy:

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

promulgation of this order.

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