of March 29, 2017 No. 193
About modification of the Procedure for carrying out counter reconciliations by monitoring bodies
The Cabinet of Ministers of Ukraine decides:
Bring in the Procedure for carrying out counter reconciliations by monitoring bodies approved by the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1232 (The Official Bulletin of Ukraine, 2011, No. 1, Art. 17; 2015, No. 60, the Art. 1979), changes which are applied.
Prime Minister of Ukraine
V. Groysman
Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 29, 2017 No. 193
1. To state paragraph two of Item 1 in the following edition:
"The counter reconciliation consists in comparison of the data obtained from taxpayers and other subjects of information relations for the purpose of documentary confirmation of the economic relations with the taxpayer and charges, and also confirmation of the relations, type, amount and quality of transactions and the calculations perfromed between them for clarification of completeness of their recognition of the taxpayer.".
2. State Items 2 and 3 in the following edition:
"2. Counter reconciliations are carried out for the purpose of receipt of the tax information necessary in connection with conducting checks of taxpayers.
3. In case of need the monitoring body (initiator) directs carrying out counter reconciliation to monitoring body (contractor) to which competence realization of powers on implementation of tax control concerning the subject of managing, request about carrying out counter reconciliation for confirmation of the data obtained from the taxpayer and other subjects of information relations is referred.
The counter reconciliation can be conducted by monitoring body (initiator) independently if implementation of tax control in it the subject of managing is referred to its competence.".
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