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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 7, 2023 No. 1154

About modification of the procedures approved by 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 Procedure for suspension of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes and in the Procedure for consideration of the claim concerning the decision on refusal in registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes, about not accounting of the data table of the taxpayer on value added, about compliance of the taxpayer on value added to criteria of riskiness of the taxpayer, 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 rivers, No. 62, Art. 3913; 2023, No. 2, the Art. 135, No. 58, the Art. 3268), the enclosed changes.

2. This resolution becomes effective in 30 days from the date of its publication.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 7, 2023 No. 1154

Changes which are made to the procedures approved by the resolution of the Cabinet of Ministers of Ukraine of December 11, 2019 No. 1165

1. According to the procedure of stop of registration of tax superimposed / calculating adjustment in the Unified register of tax delivery notes:

1) to add the Procedure with Item 2-1 of the following content:

"2-1. In this Procedure for implementation of the automated monitoring of compliance of tax superimposed / calculating adjustment to criteria for evaluation of degree of risks the following indicators are used:

1) indicator of D which is calculated by the following formula:

D = S/T,

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