Unofficial transfer (c) Soyuzpravoinform LLC
of December 23, 2022 No. 1428
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:
1. Bring in the Procedure for the 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, Art. 3913; 2022, No. 82, the Art. 5040), changes which are applied.
2. Determine that in case of acceptance by the commission of the regional level of the decision on accounting of the data table of the taxpayer according to Item 16 of the Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes in day of entry into force of this resolution automatic registration of tax delivery notes / calculations of adjustment which registration is suspended according to Item 1 of appendix 3 to the specified Procedure during the period from October 14, 2022 to day of entry into force of this resolution is performed if the following conditions are at the same time satisfied:
in such tax delivery notes / calculations of adjustment transactions only with commodity codes according to UKTVED and/or codes of services according to the State qualifier of products and services which are reflected in the data table of the taxpayer, considered by monitoring bodies are specified;
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