RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 25, 2012 No. 73

About approval of criteria, in case of compliance to which the taxpayer on value added is considered such which has positive tax history

According to Item 200.22 of article 200 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

Approve criteria, in case of compliance to which the taxpayer on value added is considered such which has positive tax history, according to appendix.

Appendix

to the resolution of the Cabinet of Ministers of Ukraine of January 25, 2012 No. 73

Criteria, in case of compliance to which the taxpayer on value added is considered such which has positive tax history

1. Lack of the decision of body of the State Tax Service on cancellation of registration of the taxpayer for value added.

2. Timeliness of representation by the taxpayer on value added of the reporting under the value added tax.

3. Compliance of the taxpayer on value added to criteria, stipulated in Item 200.19 articles 200 of the Tax Code of Ukraine (in case of submission of the tax declaration and the statement for return of the amount of budget compensation displayed in such declaration).

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Note.

Taxpayers on value added are considered such which have positive tax history if within the last 36 consecutive months such payers answer all to the specified criteria.

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