ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of December 24, 2010 No. 1044

About approval of the Procedure for application of regulations of Items 102.6-102.7 of article 102 of the Tax Code of Ukraine

For the purpose of ensuring practical application of Items 102.6 and 102.7 of article 102 of the Tax Code of Ukraine, being guided by article 8 of the Law of Ukraine "About the State Tax Service in Ukraine", I ORDER:

1. Approve the Procedure for application of regulations of Items 102.6-102.7 of article 102 of the Tax Code of Ukraine it (is applied).

2. Declare invalid the order of State Tax Administration of Ukraine of 19.03.2001 No. 113, About approval of the Procedure for application of regulations of Item 15.4 of article 15 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds", registered in the Ministry of Justice of Ukraine 28.03.2001 for No. 284/5475.

3. To department of administration of the income tax and other taxes and fees (obligatory payments) (Hotsyanovskaya) N. V. in accordance with the established procedure:

3.1 submit this order to the Ministry of Justice of Ukraine for state registration;

3.2 provide promulgation of this order.

4. Kiev and Sevastopol to provide to State Tax Administrations in the Autonomous Republic of Crimea, areas, bringing this order to subordinate tax authorities.

5. This order becomes effective from the date of official publication.

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