RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 25, 2015 No. 976

About modification of the Procedure for accumulation of tax amounts by agricultural enterprises on value added on the special accounts opened in the banks and/or bodies performing treasurer servicing of budgetary funds

The Cabinet of Ministers of Ukraine decides:

Bring in the Procedure for accumulation of tax amounts by agricultural enterprises on value added on the special accounts opened in the banks and/or bodies performing treasurer servicing of budgetary funds, No. 11 approved by the resolution of the Cabinet of Ministers of Ukraine of January 12, 2011 (The Official Bulletin of Ukraine, 2011, No. 2, Art. 108; 2012, No. 64, Art. 2611; 2014, No. 78, Art. 2241; 2015, No. 37, the Art. 1124), changes which are applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 25, 2015 No. 976

Changes which are made to the Procedure for accumulation of tax amounts by agricultural enterprises on value added on the special accounts opened in the banks and/or bodies performing treasurer servicing of budgetary funds

1. To replace paragraph two of Item 2 with paragraphs of the following content:

"To the specified agricultural enterprise according to Item 200

1.2 article 200-1 of the Tax Code of Ukraine (further - the Code) as the taxpayer on value added in system of electronic administration of the value added tax, except automatically open account, the account intended for money transfer into the special accounts of the company opened in organizations of the banks and/or bodies performing treasurer servicing of budgetary funds in addition opens.

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