RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 31, 2011 No. 101

About approval of the Procedure for documentary registration of transactions on delivery of services in aeronautical servicing of the aircrafts performing internal, international and transit flights in regions of flight information of zone of responsibility of Ukraine and tax delivery notes and display of such transactions, in tax statements

According to Item 197.10 of article 197 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for documentary registration of transactions on delivery of services in aeronautical servicing of aircrafts which perform internal, international and transit flights in regions of flight information of zone of responsibility of Ukraine, and tax delivery notes and display of such transactions, in tax statements which is applied.

2. Determine that:

approved by this resolution Procedure becomes effective from the date determined by the decision of expanded Committee on route charges of the European organization for safety of air navigation about technical and financial compliance of Ukraine to requirements of the Multilateral agreement about payment of route charges and to the principles of such Organization;

before entry into force of noted Procedure documentary registration of transactions on delivery of services in aeronautical servicing of the aircrafts performing internal, international and transit flights in regions of flight information of zone of responsibility of Ukraine and tax delivery notes and display of such transactions, in tax statements is performed on general procedure according to the Tax code of Ukraine.

Approved by the resolution of the Cabinet of Ministers of Ukraine of January 31, 2011, No. 101

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