of April 11, 2011 No. 495/11/13-11
To chairmen of Appeal administrative courts
The Verkhovna Rada of Ukraine adopts on December 2, 2010 the Law of Ukraine No. 2756-VI "About modification of some legal acts of Ukraine in connection with adoption of the Tax code of Ukraine" which took effect since January 1, 2011.
The mentioned Law makes changes to preamble of the Law of Ukraine of July 6, 1995 No. 265/95-BP "About application of registrars of settlement transactions in the field of trade, public catering and services" (further - the Law).
In the new edition of preamble of the Law it is specified that setting standards concerning non-use of registrars of settlement transactions in other laws, except the Tax code of Ukraine, is not allowed. At the same time the Tax code of Ukraine does not contain any regulation which would regulate cases of non-use of registrars of settlement transactions.
At the same time the Law of Ukraine of December 2, 2010 No. 2756-VI "About modification of some legal acts of Ukraine in connection with adoption of the Tax code of Ukraine", that is the same regulation which changed the Law preamble was changed some other regulations of this Law. In particular, changes were made to article 9 of the Law which determines cases of non-use of registrars of settlement transactions. So, by Item 6 of article 9 of the Law it is determined that registrars of settlement transactions and settlement books are not applied in case of sales of goods (provision of services) by physical persons - entrepreneurs who pay the single tax.
In case of the solution of question of application of regulations of article 9 of the Law in the ratio with preamble of this Law, courts should proceed from it.
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