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Ministry of Justice of Ukraine

December 4, 2012

No. 2013/22325

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 6, 2012 No. 1146

About approval of changes to the Accounting treatment for taxpayers and charges

For the purpose of ensuring implementation of requirements of the Law of Ukraine of May 24, 2012 to No. 4839-VI "About introduction of amendments to some laws of Ukraine concerning capture on accounting of legal entities and physical persons - entrepreneurs", the Law of Ukraine of May 24, 2012 No. 4834-VI "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of some tax regulations", the subitem 64 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 08, 2011 No. 446, and also increases in the service level of taxpayers and enhancement of separate regulations of accounting treatment for taxpayers in bodies of the State Tax Service I ORDER:

1. Approve Changes to the Accounting treatment for taxpayers and charges approved by the order of the Ministry of Finance of Ukraine of December 09, 2011 No. 1588, registered in the Ministry of Justice of Ukraine on December 29, 2011 for No. 1562/20300, which are applied.

2. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk M. O.), to Department of informatization and taxpayer registration of the State Tax Administration of Ukraine (Laba M.S.), in accordance with the established procedure to provide:

provision of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

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