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On the Cancellation of the Order of the Ministry of Finance of Ukraine dated December 21, 2022 No. 452

Order Cancels the Previous Procedure for Providing Information on Rental Payment for Radio Frequency Resource Use to the State Budget by the State Tax Service.

Structurally, the order consists of 4 points that define: 1) cancellation of the previous order; 2) registration and publication procedure; 3) entry into force; 4) execution control.

The key provision is the cancellation of Order No. 452 dated 21.12.2022, which regulated the procedure for reporting rental payment for radio frequency resource use. The cancellation is related to the adoption of amendments to the Tax Code and the Law of Ukraine “On Electronic Communications” regarding rental payment for radio frequency spectrum use.

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