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Ministry of Justice of Ukraine

January 4, 2013

No. 62/22594

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 12, 2012 No. 1315

(as amended of the Order of the Ministry of Finance of Ukraine of 25.10.2013 No. 904)

About approval of the Procedure for issue of the certificate of absence of debt on taxes, charges which are controlled by bodies of the State Tax Service and modification of the Accounting treatment for taxpayers and charges

For the purpose of improvement of servicing of taxpayers (physical persons and legal entity) by provision of administrative service in issue of the certificate of absence of debt on taxes, charges which are controlled by bodies of the State Tax Service 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. Ceased to be valid according to the Order of the Ministry of Finance of Ukraine of 25.10.2013 No. 904

2. Add Item 11.7 of the Section XI of the Accounting treatment for taxpayers and charges approved by the order of the Ministry of Finance of Ukraine of December 09, 2011 No. 1588, the new paragraph of such content registered in the Ministry of Justice of Ukraine on December 29, 2011 No. 1562/20300,:

"For the purposes of the Law for the termination of taxpayers use of other forms of the certificate of absence of debt on taxes, charges which are controlled by bodies of the State Tax Service, except the reference on ф is not allowed. No. 22-OPP. In the cases provided by other regulatory legal acts, certificates of absence of debt on taxes, charges which are controlled by bodies of the State Tax Service are issued according to Procedure for issue of the certificate of absence of debt on taxes, charges which are controlled by bodies of the State Tax Service which affirms the Ministry of Finance of Ukraine".

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