ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 29, 2012 No. 1243

About modification of the Procedure for determination of compliance of the taxpayer to criteria which grant the right to automatic budget compensation of the value added tax

For the purpose of ensuring implementation of requirements of the Laws of Ukraine of May 24, 2012 to No. 4834-VI "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of some tax regulations", of July 05, 2012 No. 5083-VI "About introduction of amendments to the Tax Code of Ukraine concerning the State Tax Service and in connection with carrying out administrative reform in Ukraine" and according to 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, I ORDER:

1. Bring in the Procedure for determination of compliance of the taxpayer to criteria which grant the right to automatic budget compensation of the value added tax, No. approved by the order of the Ministry of Finance of Ukraine of September 21, 2011 1178, registered in the Ministry of Justice of Ukraine on October 11, 2011 for No. 1172/19910, such changes:

1.1. In Item 3:

in subitem 3.4:

exclude the words "according to tax delivery notes";

shall be replaced with words the words "which arose within three previous accounting periods (quarter)" "which arose during the previous three consecutive calendar months";

add Item with the subitem of such content:

"3.8 the large taxpayer did not declare negative value of the taxation object the income tax following the results of the last accounting (tax) year.

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