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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of July 22, 2015 No. 526

About introduction of amendments to the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1232

The Cabinet of Ministers of Ukraine decides:

Bring in the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1232 "About approval of the Procedure for carrying out counter reconciliations by bodies of the State Tax Service" (The Official Bulletin of Ukraine, 2011, No. 1, the Art. 17) changes which are applied.

Prime Minister of Ukraine

A. P. Yatsenyuk

 

Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 22, 2015 No. 526

Changes which are made to the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1232

1. In the name and Item 1 of the resolution of the word "bodies of the State Tax Service" shall be replaced with words "monitoring bodies".

2. According to the procedure of carrying out counter reconciliations by bodies of the State Tax Service, approved by the specified resolution:

"Bodies of the State Tax Service" shall be replaced with words 1) in the name of the Procedure for the word "monitoring bodies";

Item 2 to state 2) in the following edition:

"2. For the purpose of carrying out counter reconciliations subjects of managing concerning implementation of transactions with which when taking measures tax control concerning taxpayers there are doubts and/or need of research of the fact of making of such transactions, their type, amount and quality, the calculations perfromed between the specified subjects and payers, reality and completeness of recognition of taxpayers of such transactions are selected.";

" (Within one month from the date of following behind day of receipt to the subject of managing of request)" shall be replaced with words 3) in Item 6 of the word "(in the time established by the Tax code of Ukraine)";

Item 7 to add 4) with the paragraph of the following content:

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