RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 27, 2010 No. 1233

About approval of the Accounting treatment for the amounts of the taxes and fees which are not paid with subject of housekeeping in the budget in connection with receipt of tax benefits

According to Item 30.6 of article 30 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Accounting treatment for the amounts of the taxes and fees which are not paid with subject of housekeeping in the budget in connection with receipt of tax benefits which is applied.

2. To provide to the State Tax Service and the State Customs Service within competence accounting of the amounts of the taxes and fees which are not paid by the subject of managing to the budget in connection with receipt of tax benefits.

3. No. 891 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 31.10.2018.

4. No. 891 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 31.10.2018.

5. This resolution becomes effective since January 1, 2011.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1233

Accounting treatment for the amounts of the taxes and fees which are not paid with subject of housekeeping in the budget in connection with receipt of tax benefits

1. This Procedure is obligatory for accomplishment by subjects of housekeeping who according to the Tax code of Ukraine do not pay taxes and fees to the budget in connection with receipt of tax benefits.

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