ORDER OF THE CABINET OF MINISTERS OF UKRAINE

of September 9, 2009 No. 1120-r

Some questions of administration of the value added tax

1. Recognize invalid Item 2 of the order of the Cabinet of Ministers of Ukraine of July 1, 2009 N 757 "Some questions of administration of taxes, charges (obligatory payments)" (The Official Bulletin of Ukraine, 2009, N 52 Art. 1797) and the order of the Cabinet of Ministers of Ukraine of July 17, 2009 N 838 "About settlement of some questions of administration of the value added tax" (The Official Bulletin of Ukraine, 2009, N 55, the Art. 1919).

2. In case of origin at the taxpayer of the right to the tax credit based on the tax delivery notes received in the previous accounting periods, the payer independently in the time established by the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" brings in the declaration on the data value added tax, noted in such tax delivery note and the register of the received and issued tax delivery notes, according to subitem 7.2.8 of Item 7.2 of article 7 of the Law of Ukraine "About the value added tax".

Charge of the tax credit with use of the tax delivery note received in the previous accounting periods with violation of requirements of subitem 7.5.1 of Item 7.5 of article 7 of the Law of Ukraine "About the value added tax" is the basis for conducting unscheduled exit inspection of such taxpayer by bodies of the State Tax Service.

3. Bodies of the State Tax Service in case of factual determination of writing out of tax delivery notes according to which the taxpayer on value added - the supplier of goods (works, services) did not declare the tax liabilities have the right to take measures for cancellation of registration of such payer according to the Law of Ukraine "About the value added tax".

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