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The document ceased to be valid since  August 9, 2019 according to Item 1 of the Order of the Ministry of Finance of Ukraine of  June 18, 2019 No. 247

It is registered

Ministry of Justice of Ukraine

August 4, 1997 

No. 284/2088

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 1, 1997 No. 141

About approval of the Instruction for financial accounting of the value added tax

(as amended on 01-10-2019)

According to the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of February 27, 1993 No. 147, I ORDER:

1. Approve the Instruction for financial accounting of the value added tax it (is applied).

Deputy minister

A. Litvin

Approved by the Order of the Ministry of Finance of Ukraine of July 1, 1997 No. 141

Instruction for financial accounting of the value added tax

1. The amounts of the tax liabilities on the value added tax are displayed by payers of this tax on sub-account 641 credit "Calculations for taxes", the analytical account "Calculations for the value added tax" in correspondence with the debit:

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