ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 27, 2013 No. 427

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

According to Articles 63 - the 68th Chapter 6 of the Section II, Item 335.2 of Article 335 of the Section XVIII of the Tax code of Ukraine, for the purpose of reduction in compliance with requirements of the Law of Ukraine of October 02, 2012 "About introduction of amendments to the Tax Code of Ukraine concerning settlement of single questions of the taxation" and other changes in the legislation I ORDER to No. 5412-VI:

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 (with changes) 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 accounting of taxpayers of the State Tax Administration of Ukraine (Tenkov O. V.) in accordance with the established procedure to provide:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and vice-chairman of the State Tax Administration of Ukraine Ignatov A. P.

Approved by the Order of the Ministry of Finance of Ukraine of March 27, 2013 No. 427

Changes to the Accounting treatment for taxpayers and charges

1. In the Section I:

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