Decree number 117 on approval of the new Order of suspension of registration of tax bills was published on March 7, 2018.
This is reported on the website of the Cabinet of Ministers of Ukraine.
The Resolution comes into force 15 days after publication, and tax bills blocking will begin on March 22, 2018.
It is noted that now for the small and medium-sized businesses indicators of a positive tax history are introduced. Tax invoices drawn up for risky operations by taxpayers with a positive tax history will not stop.
"To ensure the transparency of the work of regulatory bodies, a public register of tax invoices, whose registration is stopped, is introduced. Taxpayers will be able to find online information on the status of review and status of such invoices. To create a registry and ensure its functioning, it is proposed to set a deadline for the test mode of its functioning. If the decision is not registered within seven working days, the tax invoice, the registration of which is stopped, is automatically registered. The issue of registration of tax invoices, registration of which was suspended until December 1, 2017, was settled and to which taxpayers did not provide explanations. The issue of registration of tax invoices, registration of which was suspended until December 1, 2017, was settled and which taxpayers were not provided explanations to. It is established that in such a case taxpayers are entitled to submit explanations to the relevant commissions of the bodies of the SFS within one year from the date of occurrence of the tax obligation reflected in such waybill" - is said in the message.