It is registered
in the Ministry of Justice of Ukraine
December 25, 2012.
No. 2171/22483
of November 30, 2012 No. 1247
About approval of the Procedure for exchange of tax information on special written requests with competent authorities of foreign states
According to the Section І Chapters ІІІ Conventions on the mutual administrative aid in tax cases, international treaties on avoidance of double taxation, Articles 72 - 74 Chapters 7 of the Section ІІ the Tax code of Ukraine, 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 for the purpose of ensuring effective exchange of tax information with competent authorities of other countries by special written requests concerning correctness of application of the tax legislation and fight against the facts of tax avoidances ORDER:
1. Approve the Procedure for exchange of tax information on special written requests with competent authorities of foreign states which is applied.
2. Recognize invalid orders of State Tax Administration of Ukraine:
of June 18, 1997 No. 185 "About approval of the Procedure for exchange of information on special requests", registered in the Ministry of Justice of Ukraine on July 25, 1997 for No. 271/2075;
of January 25, 1999 No. 42 "About modification and amendments in the Procedure for exchange of information on special requests", registered in the Ministry of Justice of Ukraine on February 10, 1999 for No. 89/3382;
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The document ceased to be valid since June 17, 2022 according to Item 3 of the Order of the Ministry of Finance of Ukraine of April 16, 2022 No. 118