The Main Department of the State Tax Service in Lviv region informs that in accordance with paragraph 184.7 of Article 184 of the Tax Code of Ukraine, if goods / services, non-current assets, tax amounts which were included in the tax credit, were not used in taxable transactions within economic activity , such taxpayer in the last reporting (tax) period not later than the date of cancellation of his registration as a taxpayer is obliged to determine tax liabilities for such goods / services, non-current assets based on the normal price of relevant goods / services or non-current assets, except cancellation of registration as a taxpayer as a result of reorganization of the taxpayer by accession, merger, transformation, division and separation in accordance with the law.
Source: gov.ua
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