of March 29, 2017 No. 189
Some questions of budget compensation of the value added tax
1. To determine that compensation of the agreed sums of the value added tax specified in the Temporary register of the applications for return of the amount of budget compensation of the value added tax submitted till February 1, 2016 according to which as of January 1, 2017 tax amounts on value added are not compensated from the budget is performed in the chronological procedure according to the priority of receipt of statements for return of such amounts of budget compensation of the value added tax within the amounts determined by the law on the Government budget of Ukraine for the corresponding year.
The monthly amount of such budget compensation cannot exceed 2,8 percent of total amount of budget compensation from the government budget for the previous calendar month according to the Register of statements for return of the amount of budget compensation of the value added tax.
Introduction of data and maintaining the Temporary register of statements for return of the amount of budget compensation of the value added tax is performed according to the procedure, No. 26 determined by article 200 of the Tax Code of Ukraine and the resolution of the Cabinet of Ministers of Ukraine of January 25, 2017 "About approval of the Procedure for maintaining the register of statements for return of the amount of budget compensation of the value added tax" (The Official Bulletin of Ukraine, 2017, No. 12, Art. 337).
Prime Minister of Ukraine
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