ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of March 29, 2011 No. 167

About approval of the Procedure for determination of the amounts of the taxes and fees which are not paid by the subject of housekeeping to the budget in connection with receipt of tax benefits for transactions which are performed on customs area of Ukraine

According to Item 2 of the resolution of the Cabinet of Ministers of Ukraine of 27.12.2010 N 1233 "About approval of the Accounting treatment for the amounts of the taxes and fees which are not paid by the subject of housekeeping to the budget in connection with receipt of tax benefits", Item 9 of the Accounting treatment for the amounts of the taxes and fees which are not paid by the subject of the housekeeping in the budget in connection with receipt of tax benefits approved by this resolution and being guided by requirements of the Tax code of Ukraine, I ORDER:

1. Approve the Procedure for determination of the amounts of the taxes and fees which are not paid by the subject of housekeeping to the budget in connection with receipt of tax benefits for the transactions performed on customs area of Ukraine which is applied.

2. To department of administration of the value added tax (Lapshin Yu. V.) in accordance with the established procedure:

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

2.2 provide promulgation of this order.

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

4. To impose control over the implementation of the order on the vice-chairman of the Commission on carrying out reorganization of GNA of Ukraine, the vice-chairman of GNA, Ukraine Lyubchenko O. M.

Approved by the Order of State Tax Administration of Ukraine of March 29, 2011, No. 167

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