RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 26, 2016 No. 838

About modification of the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1238

For the purpose of ensuring accomplishment of the paragraph of the third Item 37 of subsection 2 of the Section XX "Transitional provisions" the Tax code of Ukraine the Cabinet of Ministers of Ukraine decides:

Make change to the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1238 "About approval of the list of good causes which grant to tax authorities the right to conducting documentary unscheduled exit inspection of the taxpayer to value added for determination of reliability of charge of budget compensation of such tax" (The Official Bulletin of Ukraine, 2011, No. 1, of the Art. 23), having added with its Item 1-1 of the following content:

"1-1. Determine that the decision on carrying out documentary unscheduled inspections concerning compensation of the value added tax to the companies which were re-registered from temporarily occupied territory of Ukraine or the area of conducting anti-terrorist operation is accepted by the Cabinet of Ministers of Ukraine.".

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