of July 9, 1999 No. 10077/7/16-1220-8
About distribution of regulations of the tax legislation on the nonresident of Ltd company and opportunity to consider the written-out tax delivery notes valid
GNA of Ukraine repeatedly considered question concerning distribution of regulations of the tax legislation on the nonresident of Ltd company and opportunity to consider the written-out tax delivery notes valid and reports the following.
Registration of taxpayers in tax authorities is performed according to the provisions established by the Instruction about accounting treatment for taxpayers which is approved by the order GNA of Ukraine 19.02.98 N 80 and is registered in Ministry of Justice of Ukraine 16.03.98 N 172/2612, according to which in bodies of the State Tax Service permanent missions of nonresidents through which economic activity of the nonresident in the territory of Ukraine is fully or partially performed can be registered.
Besides, according to item 4 of the Procedure foreign business entities of transactions with products of the Ukrainian origin in the territory of Ukraine without export it out of limits of customs area of Ukraine approved by the resolution KMU of 30.07.96 N 853, foreign business entities can perform in the territory of Ukraine economic activity only on condition of availability in Ukraine of properly registered representation.
As to representative office of Ltd company the EGRPOU code only by the form was assigned for activities "advertizing and representative services", and actually society was engaged in business activity in the territory of Ukraine, without having at the same time the corresponding bank account for the territories of Ukraine opened by authorized bank for permanent missions of the foreign companies, firms, the international organizations created in any organizational form without the status of the legal entity (such requirements are provided by the Instruction "About opening of accounts by banks in national and foreign currency", approved by the resolution of board of the NBU of 18.12.98 N 527), the representative office of Ltd company for implementation of economic activity in the territory of Ukraine needs to receive the EGRPOU corresponding code, to open the account like "P" in organization of bank and to submit the application for re-registration the payer of the VAT, that the Ltd company based on the Certificate of the payer of the VAT the right of the statement of tax delivery note and conducting tax accounting will give opportunity.
As for the tax delivery notes which are written out by Ltd company of the nonresident when implementing economic activity in the territory of Ukraine, GNA in the area it is necessary to resume the suspended check, including regarding compliance of the tax liabilities on the VATes reflected in tax statements and declarations, tax amounts in tax delivery notes. In case of discrepancy to the actual tax liabilities told Ltd company to consider such tax delivery notes invalid.
Regarding the VAT which is included by Ltd company in structure of the tax credit on the goods acquired by it (to works to services) (according to oblgn this amount constitutes only in 1999 more 3, 5 million UAH), due to the lack in the territory of Ukraine of the corresponding bank account at Ltd company that makes impossible to check the fact of write-off of means in payment for the acquired Ltd companies of goods (works, services), GNA in the area it is necessary to check by conducting counter checks of the companies sellers actual receipt of funds from the account of the nonresident of Ltd company for bank accounts of such sellers in payment for the goods (works, services) realized to it and compliance to the actual tax liabilities. In case of lack of payment directly from the account of Ltd company VAT amounts on goods purchased (works, services) cannot be accepted in the tax credit of the specified society.
Vice-chairman Mr. Operenko
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