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The document ceased to be valid since  April 9, 2019 according to the Resolution of the Cabinet of Ministers of Ukraine of  April 3, 2019 No. 276

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 12, 2011 No. 11

About approval of the Procedure for accumulation of tax amounts by agricultural enterprises on value added on the special accounts opened in banks and/or bodies which perform treasurer servicing of budgetary funds

(as amended on 24-02-2016)

According to Item 209.2 of article 209 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for accumulation of tax amounts by agricultural enterprises on value added on the special accounts opened in banks and/or bodies which perform treasurer servicing of budgetary funds which is applied.

2. Represent to the public fiscal service to the 10th day of the second month which comes behind the accounting (tax) period, to the Ministry of Finance and the Ministry of Agricultural Policy and Food the summarized information about declared by agricultural enterprises to transfer and the tax amount transferred into special accounts on value added.

Prime Minister of Ukraine

N. Azarov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of January 12, 2011, No. 11

Procedure for accumulation of tax amounts by agricultural enterprises on value added on the special accounts opened in banks and/or bodies which perform treasurer servicing of budgetary funds

1. This Procedure determines the mechanism of accumulation of tax amounts on value added on the special accounts opened in banks which are not subject to payment in the budget and are charged by agricultural enterprises - subjects of special tax regime of activities in the sphere rural and forestry and fishery (further - agricultural enterprises) on the cost of the agricultural goods (services) delivered by them.

2. The agricultural enterprise in case of election of special tax regime opens within one accounting (tax) period the special account (the current account with the special mode of use) according to the legislation, on condition of provision of the copy of the statement from the register of taxpayers on value added about registration of agricultural enterprise as subject of special tax regime.

According to Item 200-1.2 of article 200-1 of the Tax Code of Ukraine (further - the Code) to agricultural enterprises which chose special tax regime according to article 209 of the Code in addition open:

the accounts in system of electronic administration of the value added tax intended for money transfer in the government budget and into the special accounts of such companies opened in organizations of the banks and/or bodies performing treasurer servicing of budgetary funds for carrying out transactions on delivery of agricultural goods / services (except grain and commercial crops and products of livestock production determined in Item 209.19 of article 209 of the Code);

the accounts in system of electronic administration of the value added tax intended for money transfer in the government budget and into the special accounts of such companies opened in organizations of the banks and/or bodies performing treasurer servicing of budgetary funds for carrying out transactions on delivery of the grain and commercial crops determined in Item 209.19 of article 209 of the Code;

the accounts in system of electronic administration of the value added tax intended for money transfer in the government budget and into the special accounts of such companies opened in organizations of the banks and/or bodies performing treasurer servicing of budgetary funds for carrying out transactions on delivery of products of livestock production determined in Item 209.19 of article 209 of the Code.

In case of cancellation of registration of agricultural enterprise as taxpayer on value added in accordance with general practice or exceptions of such company of the register of subjects of special tax regime its additional accounts in system of electronic administration of the value added tax specified in paragraphs three - the fifth this Item (further - additional electronic accounts) on which there are no means, are closed not earlier than the day following behind day of such cancellation / exception.

If registration of agricultural enterprise as taxpayer on value added are in accordance with general practice cancelled or such company is excluded from the register of subjects of special tax regime and the amount of means credited into additional electronic accounts of the specified company is insufficient for money transfer in the government budget and into the special account according to the tax declarations submitted to territorial authority GFS in which results of activities within special tax regime are reflected, final recalculation of means is performed by such company:

in the government budget - from own current account into the electronic account;

into the special account - from own current account into the special account.

3. The positive difference between the amount of the tax liabilities of the accounting (tax) period and the amount of the tax credit of the accounting (tax) period on transactions within special tax regime is subject to transfer to special accounts of agricultural enterprise in the following sizes:

15 percent - on transactions with grain and commercial crops;

80 percent - on transactions with livestock production products;

50 percent - on transactions with agricultural goods / services (except transactions with grain and commercial crops, livestock production products).

The tax amounts on value added which are subject to transfer to the special accounts opened in organizations of banks and/or in the bodies performing treasurer servicing of budgetary funds are not subject to payment in the budget and completely remain at the disposal of the relevant agricultural enterprise for use in production of agricultural goods / services.

For accumulation of the specified tax amounts on value added the agricultural enterprise enlists funds for own additional electronic accounts.

The means enlisted into additional electronic accounts automatically during the operational day following behind day in which means arrived into such accounts are listed by the body performing treasurer servicing of budgetary funds into the special account, in the following sizes:

50 percent - from the accounts specified Item in paragraph three 2 presents of the Procedure;

15 percent - from the accounts specified Item in paragraph four 2 presents of the Procedure;

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