It is registered
Ministry of Justice of Ukraine
August 4, 1997
No. 284/2088
of July 1, 1997 No. 141
About approval of the Instruction for financial accounting of the value added tax
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
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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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