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LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 26, 2013 No. 5790/6/99-99-19-04-01-10

The ministry of the income and charges of Ukraine according to the letter of Committee of the Verkhovna Rada of Ukraine concerning tax and customs policy of 07.06.2013 No. 04-30/10-618 considered the address European Business of Association of 14.05.2013 No. 520/2013/21 of rather some questions of filling of tax delivery note and reports.

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" makes changes to Item 201.1 of article 201 of the Tax Code of Ukraine (having added it with the new subitem "ї"), according to which the list of obligatory details of tax delivery note is added with the new obligatory 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".

At the same time, item 4 of the Section II "Final provisions" of the specified Law it is entrusted to the Cabinet of Ministers of Ukraine within three months from the date of entry into force of the Law to provide 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 on 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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