RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 17, 2011 No. 39

About approval of the Order of interaction of bodies of the State Tax Service and bodies of the public treasurer service in the course of compensation of the value added tax

For the purpose of ensuring coordination of actions of bodies of the State Tax Service and bodies of the public treasurer service in the course of compensation of the value added tax the Cabinet of Ministers of Ukraine decides:

Approve the Order of interaction of bodies of the State Tax Service and bodies of the public treasurer service in the course of compensation of the value added tax which is applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of January 17, 2011, No. 39

Order of interaction of bodies of the State Tax Service and bodies of the public treasurer service in the course of compensation of the value added tax

1. This Procedure determines the mechanism of interaction of bodies of the State Tax Service and bodies of the public treasurer service in the course of compensation of the value added tax.

2. The tax declaration of the taxpayer in which the declared amount of budget compensation of the value added tax registered in bodies of the State Tax Service is subject according to Items 200.10 and 200.18 of article 200 of the Tax Code of Ukraine to the obligatory cameral inspection which is carried out:

within 20 calendar days coming behind deadline of obtaining by body of the State Tax Service of the tax declaration of the taxpayer having the right to automatic budget compensation of the value added tax and which within 17 calendar days coming behind deadline of submission of the reporting is not informed of discrepancy to the criteria determined by the Tax code of Ukraine;

within 30 calendar days coming behind deadline of receipt of the tax declaration of the taxpayer by body of the State Tax Service who has no right to automatic compensation of the value added tax.

3. In the presence of good causes which list is approved by the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 N 1238 "About approval of the list of good causes which grant to tax authorities the right to conducting documentary unscheduled exit inspection of the taxpayer to value added for determination of reliability of charge of budget compensation of such tax" (The Official Bulletin of Ukraine, 2011, N 1, the Art. 23) and which demonstrate that calculation of the amount of budget compensation of the value added tax is perfromed with violation of regulations of the tax legislation the body of the State Tax Service carries out within 30 calendar days coming behind deadline of conducting cameral check, documentary unscheduled exit inspection of the taxpayer for determination of reliability of charge of such amount.

4. In case when by results of checks of the taxpayer violations are not revealed, the body of the State Tax Service constitutes the reference and in case violation is revealed, - the act.

5. If the declared amount of budget compensation of the value added tax exceeds average monthly indicator of the compensated amount for previous year taking into account indicators of economic growth, the body of the State Tax Service performs according to the law of measure for legitimacy of the declared amount.

6. In case when by results of conducting checks of the taxpayer taking into account requirements of articles 73 and 83 of the Tax Code of Ukraine reliability of the added amount of budget compensation of the value added tax is confirmed, the body of the State Tax Service constitutes the conclusion about compensation amounts of the value added tax (further - the conclusion) in which notes the amount which is subject to compensation from the government budget.

7. The body of the State Tax Service for place of registration of the taxpayer shall submit to body of the public treasurer service the conclusion during:

three working days after the end of cameral verification of the tax declaration of the taxpayer who has the right to automatic budget compensation of the value added tax;

five working days after the end of check of the taxpayer who has no right to automatic compensation of the value added tax.

The conclusions and the register of the conclusions which are reported to the authorities of the public treasurer service move since July 1, 2011 electronically taking into account requirements of the Laws of Ukraine "About the digital signature" and "About electronic documents and electronic document management" and not later than the next operational day on paper.

8. The State Tax Service sends on permanent basis to the Public treasurer service summarized information on amounts of the amounts of budget compensation of the value added tax, determined in the conclusions. The procedure and terms of the direction of such information are determined by the State Tax Administration.

9. Based on the conclusion and summarized information on amounts of the amounts of budget compensation of the value added tax determined in the conclusions, the body of the public treasurer service transfers to the taxpayer the amount of budget compensation of the value added tax noted in the conclusion from the budget account on the current bank account of the taxpayer opened in the serving bank during:

three operational days after receipt of the conclusion in case the taxpayer has the right to automatic budget compensation of the value added tax;

five operational days after receipt of the conclusion in case the taxpayer has no right to automatic compensation of the value added tax.

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