Unofficial transfer (c) Soyuzpravoinform LLC
of June 2, 2023 No. 574
About introduction of amendments to the resolution of the Cabinet of Ministers of Ukraine of December 11, 2019 No. 1165
The Cabinet of Ministers of Ukraine decides:
1. Bring in the resolution of the Cabinet of Ministers of Ukraine of December 11, 2019 No. 1165 "About approval of procedures concerning stop of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes" (The Official Bulletin of Ukraine, 2020, No. 10, Art. 376; 2022, No. 82, Art. 5040; 2023, No. 2, the Art. 135) the enclosed changes.
2. Determine that according to the procedure of stop 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; 2023, No. 2, the Art. 135), - taking into account the changes approved by this resolution:
provisions of Item 6-1 are applied to taxpayers on value added on whom the decision on compliance to criteria of riskiness of the taxpayer on value added is made from the date of, the entry into force of this resolution following behind day;
provisions of Item 16-1 are applied to taxpayers on value added at whom registration of tax delivery notes / calculations of adjustment is stopped according to Item 1 of appendix 3 to the specified Procedure from the date of, the entry into force of this resolution following behind day.
3. This resolution becomes effective in 30 days from the date of its publication.
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of June 2, 2023 No. 574
1. In the resolution:
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