ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 17, 2017 No. 368

About approval of Changes in Regulations on registration of taxpayers for value added

According to the subitem 4 of Item 2 of the Section XIX of the Tax code of Ukraine and Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. In the subitem 3 of Item 3 of the order of the Ministry of Finance of Ukraine of November 14, 2014 No. 1130 "About approval of the Regulations on registration of taxpayers for value added", registered in the Ministry of Justice of Ukraine on November 17, 2014 at No. 1456/26233 (with changes), words" (including subjects of special tax regime the value added tax)" to exclude.

2. Approve Changes in the Regulations on registration of taxpayers for value added approved by the order of the Ministry of Finance of Ukraine of November 14, 2014 No. 1130, registered in the Ministry of Justice of Ukraine on November 17, 2014 at No. 1456/26233 (with changes) which are applied.

3. Determine that agricultural enterprises which as of January 1, 2017 are registered as subjects of special tax regime by the value added tax are considered as payers of this tax in accordance with general practice, since January 01, 2017, and on these agricultural enterprises:

since January 1, 2017 the excerpts from the register of taxpayers on value added issued by monitoring bodies till January 1, 2017 void;

monitoring bodies in which such agricultural enterprises are on accounting make decisions and enter in the register of taxpayers on value added of record about removal of the companies from registration as subjects of special tax regime with simultaneous registration by taxpayers in accordance with general practice.

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