It is registered
in the Ministry of Justice of Ukraine
October 11, 2011.
No. 1172/19910
of September 21, 2011 No. 1178
About approval of the Procedure for determination of compliance of the taxpayer to the criteria granting 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 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 (further - the Procedure) which is applied.
2. Declare invalid the order of State Tax Administration of Ukraine of 25.01.2011 No. 42 "About approval of the Procedure for determination of compliance of the taxpayer to the criteria granting the right to automatic budget compensation of the value added tax", registered in the Ministry of Justice of Ukraine 31.01.2011 for No. 136/18874.
3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk M. O.), to Department of the taxation of legal entities of the State Tax Administration of Ukraine (Lyubchenko O. M.), in accordance with the established procedure to provide:
3.1. Provision in accordance with the established procedure this order on state registration in the Ministry of Justice of Ukraine.
3.2. Promulgation of the nastoshchy order.
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The document ceased to be valid since January 24, 2014 according to Item 1 of the Order of the Ministry of Finance of Ukraine of December 10, 2013 No. 1046