of February 28, 1997 No. 16-1315/11-1456
About compensation of the value added tax on export transactions
The State Tax Administration of Ukraine concerning compensation of the value added tax on export transactions reports.
According to Item 63 of the Instruction on procedure for calculation and the tax discharge on value added and the excise duty for the goods imported because of borders of customs borders of Ukraine and goods (works, services) which are exported out of limits of customs borders of Ukraine approved by the order of the Main state tax authorities of Ukraine of 31.05.94 N 44 and registered in the Ministry of Justice of Ukraine on June 29, 1994 N 140/349 (further - the Instruction N 44), the value added tax is not collected for realization for export out of limits of customs borders of Ukraine of goods (works, services) as with payments in foreign or national currency, and by exchange or transfer.
According to Item 3 of article 7 of the Decree of the Cabinet of Ministers of Ukraine of 26.12.92 N 14-92 "About the value added tax" when implementing sales of goods, works or services which according to subitems ""and" - d" Item 1 of article 5 of the same Decree are exempted from the taxation (subitem "and" item 1 of the Art. 5 export for foreign currency) tax amounts on value added which are paid or which are subject to payment to suppliers for the performed works, the provided services, the acquired material resources, fuel are used for production of export products, the fixed business assets and the registered intangible assets acquired and put into operation in part which is used for production of export products, enlisted in the account of the next payments or are compensated from the budget irrespective of, they are acquired for accounts in national currency or according to the procedure of goods exchange (barter) transactions, if in settlement documents on the acquired raw materials, materials, works or services the value added tax is determined separately (such condition is provided by Items 54, of 87, of 89, of 90, of 91 Instruction about procedure for calculation and the tax discharge on value added approved by the order of the Main state tax authorities of Ukraine of 10.02.93 N 3 and registered in the Ministry of Justice of Ukraine 31.03.93 N 18).
The procedure for carrying out compensation of tax amounts on value added is stated in item 65 of the Instruction N 44, besides, it is necessary to follow requirements, noted in the letter what Ministries of Finance of Ukraine of 17.09.96 N 09-07-70-1508 "About procedure for compensation from the budget of the value added tax".
O. Shitr deputy Golovi
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