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Ministry of Justice of Ukraine

February 28, 2017

No. 267/30135

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of February 17, 2017 No. 241

About approval of Changes in some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting

According to article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I order:

1. Approve Changes in some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting which are attached.

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 of execution of this order on the deputy minister - the chief of staff of Kapinus E. V.

Minister

A. Danilyuk

Approved by the Order of the Ministry of Finance of Ukraine of February 17, 2017 No. 241

Changes in some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting

1. In the Instruction for financial accounting of the value added tax approved by the order of the Ministry of Finance of Ukraine of July 01, 1997 No. 141, registered in the Ministry of Justice of Ukraine on August 4, 1997 at No. 284/2088 (in edition of the order of the Ministry of Finance of Ukraine of December 24, 2004 No. 818):

1) to add subitem 1.3 of Item 1 after the words "use of earlier acquired material values" with words "(except fixed assets)";

Subitem 5.2 of Item 5 to exclude 2).

With respect thereto subitems 5. 5.4 to consider 3, respectively subitems 5. 2, 5.3;

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