Good day! Here is the analysis of the provided order:
1. **Essence of the order:** The order of the Ministry of Finance of Ukraine introduces amendments to the Procedure for Sending Tax Notification-Decisions to Taxpayers by Controlling Authorities. The changes concern references to the Article of the Customs Code of Ukraine in connection with the implementation of the provisions of the Customs Code of the European Union.
2. **Structure and main provisions:**
* The order amends the order of the Ministry of Finance of Ukraine dated December 28, 2015 No. 1204, namely the Procedure for Sending Tax Notification-Decisions to Taxpayers by Controlling Authorities.
* The changes consist in replacing the references to part eight of Article 354 of the Customs Code of Ukraine with references to part seven of Article 354 of Chapter 49 of Section XI of the Customs Code of Ukraine. These changes are reflected in paragraph 4 of Section II of the Procedure and in appendices 3, 7, 19, 21 to this Procedure.
* The order stipulates that the Department of Customs Policy of the Ministry of Finance of Ukraine must ensure state registration and publication of this order.
* The order comes into force from the date of its official publication.
3. **Key provisions for use:**
* Taxpayers and controlling authorities should take into account the changes in references to the Article of the Customs Code of Ukraine when working with tax notification-decisions.
* It is necessary to use the new version of the Procedure for Sending Tax Notification-Decisions to Taxpayers by Controlling Authorities, taking into account the changes made.
* The changes concern only references to the Article of the Customs Code, and not the procedure for sending tax notification-decisions.
