ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 10, 2016 No. 344

About approval of the Procedure for conducting check concerning respect of the principle of "outstretched arm" by the taxpayer

According to subitem 39.5.2.2 of subitem 39.5.2 of Item 39.5 of Article 39 of the Section I of the Tax code of Ukraine I order:

1. Approve the Procedure for conducting check concerning respect of the principle of "outstretched arm" by the taxpayer.

2. To department of tax, customs policy and methodology of financial accounting (Romaniuk Yu. P.) to provide in accordance with the established procedure:

provision 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 deputy minister Makeev A. L. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Approved by the Order of the Ministry of Finance of Ukraine of March 10, 2016, No. 344

Procedure for conducting check concerning respect of the principle of "outstretched arm" by the taxpayer

I. General provisions

1. Conducting check concerning respect of the principle of "outstretched arm" by the taxpayer (further - check of respect for the principle of "outstretched arm") is form of tax control on establishment of compliance of conditions of controlled transactions to the principle of "outstretched arm".

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