ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of January 25, 2011 No. 42

About approval of the Procedure for determination of compliance of the taxpayer to criteria which grant the right to automatic budget compensation of the value added tax

In pursuance of Items 200.18-200.21 of Article 200 of the Section V of the Tax code of Ukraine and according to the Law of Ukraine "About the State Tax Service in Ukraine" I ORDER:

1. Approve the Procedure for determination of compliance of the taxpayer to the criteria granting the right to automatic budget compensation of the value added tax which is applied.

2. To inspection department behind compensation of the value added tax (Lordkipanidze Yu. M.) in accordance with the established procedure:

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

2.2 provide promulgation of this order.

3. To the vice-chairman of State Tax Administration of Ukraine - the chairman of State Tax Administration in Kiev, to chairmen of State Tax Administration in the Autonomous Republic of Crimea, areas, Sevastopol to provide carrying out explanatory work concerning the mechanism of action of the Procedure for determination of compliance of the taxpayer to criteria which grant the right to automatic budget compensation of the value added tax approved by this order.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation of this order on the vice-chairman Lyubchenko O. M.

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