of December 29, 2010 No. 1246
About approval of the Procedure for maintaining the Unified register of tax delivery notes
According to Item 201.10 of article 201 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve the Procedure for maintaining the Unified register of tax delivery notes which is applied.
2. This resolution becomes effective since January 1, 2011.
Prime Minister of Ukraine
N. Azarov
Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 29, 2010 No. 1246
1. This Procedure determines the mechanism of introduction of the data containing in tax delivery note and/or calculation of adjustment of quantitative and cost indicators to it in the Unified register of tax delivery notes (further - the Register).
2. In this Procedure terms are used in such value:
the tax delivery note - the electronic document which is constituted by the taxpayer on value added (further - the taxpayer) according to requirements of the Tax code of Ukraine (further - the Code) electronically in the format (standard) approved in accordance with the established procedure and goes for registration;
calculation of adjustment of quantitative and cost indicators to tax delivery note (further - adjustment calculation) - the electronic document which is constituted by the taxpayer in tax delivery note according to requirements of the Code electronically in the format (standard) approved in accordance with the established procedure and goes for registration;
operational day - part of day during which are performed acceptance from taxpayers of tax delivery notes and/or calculations of adjustment and registration or stop of registration.
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