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LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 27, 2013 No. 9684/7/99-99-19-04-01-17

To head departments Mindokhodov in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol

Some questions of filling of obligatory details of tax delivery note

The ministry of the income and charges of Ukraine in connection with numerous addresses of taxpayers, their associations and the central executive bodies of rather problematic issues connected with need of filling of obligatory detail of tax delivery note "number and date of the customs declaration according to which the customs clearance of the goods imported on customs area of Ukraine" was performed reports the following.

The law of Ukraine of 05.07.2012 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" Item 201.1 of article 201 of the Code is added with the new subitem "ї" according to which the list of obligatory details which the tax delivery note shall contain is added with the new detail "number and date of the customs declaration according to which the customs clearance of the goods imported on customs area of Ukraine was performed".

Together with this item 4 of the Section II "Final provisions" of the specified Law it is entrusted to provide to the Cabinet of Ministers of Ukraine review and reduction of their regulatory legal acts by the relevant central executive bodies in compliance with this Law.

At the same time the Law of Ukraine of 20.11.2012 No. 5503-VI "About introduction of amendments to the Tax Code of Ukraine concerning review of rates of some taxes and fees" subsection 2 of the Section XX of the Tax code of Ukraine is added with Item 30, which it is temporary, till July 1, 2013, is suspended the subitem "ї" Item 201.1 of article 201 of the Code.

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