RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 27, 2010 No. 1238

About approval of the list of good causes which grant to tax authorities the right to conducting documentary unscheduled exit inspection of the taxpayer to value added for determination of reliability of charge of budget compensation of such tax

On accomplishment of Item 200.11 of article 200 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the list of good causes which grant to tax authorities the right to conducting documentary unscheduled exit inspection of the taxpayer to value added for determination of reliability of charge of budget compensation of such tax, according to appendix.

1-1. Determine that the decision on carrying out documentary unscheduled inspections concerning compensation of the value added tax to the companies which were re-registered from temporarily occupied territory of Ukraine or the area of conducting anti-terrorist operation is accepted by the Cabinet of Ministers of Ukraine.

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

Appendix

to the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1238

The list of good causes which grant to tax authorities the right to conducting documentary unscheduled exit inspection of the taxpayer to value added for determination of reliability of charge of budget compensation of such tax

1. Initiation of proceedings about bankruptcy according to the Law of Ukraine "About recovery of solvency of the debtor or recognition by his bankrupt" concerning the taxpayer on value added (further - the payer) and/or his suppliers.

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