Unofficial transfer (c) Soyuzpravoinform LLC
of October 12, 2022 No. 1154
About modification of the Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes
The Cabinet of Ministers of Ukraine decides:
Bring in the Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes approved by the resolution of the Cabinet of Ministers of Ukraine of December 11, 2019 No. 1165 (The Official Bulletin of Ukraine, 2020, No. 10, Art. 376; 2021, No. 62, the Art. 3913), changes which are applied.
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 12, 2022 No. 1154
1. In paragraph one of Item 3 of the word "the calculations of adjustment constituted in case of reduction of compensation amount of cost of goods/services to their supplier" shall be replaced with words "the calculations of adjustment constituted by the supplier of goods/services to the tax delivery note constituted on the receiver - the taxpayer in which reduction of compensation amount of cost at least of one of goods/services to their supplier is provided".
2. In paragraph one of Item 6 of the word "tax delivery note / calculation of adjustment" shall be replaced with words "and/or the given tax delivery note / calculation of adjustment for registration in the Register", and the word of "such" - the word "such".
3. State Item 19 in the following edition:
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