LAW OF UKRAINE

of July 16, 2015 No. 643-VIII

About introduction of amendments to the Tax Code of Ukraine concerning enhancement of administration of the value added tax

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. The fourth Item 87.1 of Article 87 to add the paragraph with offers of the following content: "For repayment of such tax debt at the expense of money on the account of the taxpayer in system of electronic administration of the value added tax the central executive body realizing tax and customs policy in the presence of the bases, stipulated in Article the 95th of this Code, sends to the body performing treasurer servicing of budgetary funds in which accounts of payers in system of electronic administration of the value added tax, the register in which are specified the name of the payer, tax and individual tax number of the payer and the amount of the tax debt which is subject to budget contribution are opened. The procedure for forming and transfer to the body performing treasurer servicing of budgetary funds for such register is determined by the central executive body providing forming and realization of the state tax and customs policy".

2. The paragraph one of Item 95.3 of article 95 after the words "servicing such taxpayer" to add with the words "and from the accounts of taxpayers in system of electronic administration of the value added tax opened in the body performing treasurer servicing of budgetary funds".

3. In Article 120-1:

In paragraph one of Item 120-1.1 of the word of "tax delivery notes / calculations of adjustment to tax delivery notes" shall be replaced with words 1) "the tax delivery notes which are subject to provision to buyers - to taxpayers on value added, and calculations of adjustment to such tax delivery notes", and the words "attracts imposing of penalty" - the words "attracts imposing on taxpayers on value added to whom according to requirements of Articles 192 and 201 of this Code the obligation on such registration, penalty is assigned";

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