of March 2, 2011 No. 187
About approval of the Procedure for entering by authorized persons into the budget of the value added tax from the taxation objects arising in connection with provision by the companies of rail transport of services in their main activities
According to the subitem 7 of Item 180.1 of article 180 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
Approve the Procedure for entering by authorized persons into the budget of the value added tax from the taxation objects arising in connection with provision by the companies of rail transport of services in their main activities which is applied.
Prime Minister of Ukraine
Approved by the resolution of the Cabinet of Ministers of Ukraine of March 2, 2011, No. 187
1. This Procedure determines the mechanism of entering into the budget of the value added tax by persons, representatives to bring noted tax on the taxation objects arising in connection with provision of rail transport by the companies which are under their supervision of services in the main activities and receive profitable receipts (further - the companies of rail transport).
2. In this Procedure the term "profitable receipts" means the payments added for transportation of goods, passengers, baggage, cargo baggage, mails and the related services which are subject to distribution between the companies of rail transport which are taking part in transportations.
Other terms are used in the value given in the Law of Ukraine "About rail transport".
3. The company of rail transport charges to the isolated structural divisions which are performing provision of services and carrying out settlings with suppliers (further - structural divisions), conducting tax accounting, in particular registration of tax delivery notes, ensuring introduction of data which contain in them, in the Unified register of tax delivery notes and maintaining own register of the issued and received tax delivery notes. At the same time the code is assigned for each structural division what the company of rail transport in writing notifies body of the public fiscal service for the place of its registration as taxpayer on value added on.
Number of the tax delivery note which is drawn up by structural division consists of sequence number and the assigned code which is noted through slanting hyphen.
Structural divisions constitute declarations on the value added tax in paper and electronic form and represent them together with copies of entries in the register of the issued and received tax delivery notes electronically to the 13th coming for reporting, to the company of rail transport for creation of the summary declaration on the value added tax and the summary register.
The company of rail transport represents to relevant organ of the public fiscal service in place of registration as taxpayer on value added the specified summary declaration and the register and pays tax to the budget in the terms determined by the Tax code of Ukraine.
4. During creation of the declaration on the value added tax the company of rail transport and structural divisions include in the tax liabilities of tax amount on value added added on:
1) profitable receipts from transportation of goods, passengers, baggage, cargo baggage and mail in:
local railway service (within one railroad);
international railway service;
2) charges for additional transactions (rates according to which calculations for provision by the companies of rail transport of the services connected with transportation of goods, passengers, baggage, cargo baggage are carried out);
3) other income from provision of services, payments for which arrive on current accounts;
4) the income which arrived as advance payment.
5. The basis for charge of the value added tax provided:
subitems 1 and 2 of item 4 of this Procedure, the traveling sheet, back of the traveling sheet, the sheet of payment for use of cars, the accumulative cards and other travel and carriage documents determined by the legislation is;
the subitem 4 of item 4 of this Procedure, receipt of funds on current and distribution (opened in departments of banks on Ukrzheldor's location, the companies of rail transport, and their structural divisions and intended for transfer of profitable receipts) accounts is.
6. The basis for application of zero tax rate on value added in the international railway service (except transit transportations) are superimposed UMVS (SMGS), TsIM (SIM) and the unified superimposed TsIM/UMVS (TsIM/SMGS).
7. Calculations for provision of services for transportation (movement) of freights and passengers by en route through customs area of Ukraine, and also the services connected with such transportation (movement) are carried out by the state company "Ukrainian State Settlement Center of International Carriages" which keeps in accordance with the established procedure tax accounting of profitable receipts based on superimposed UMVS (SMGS), TsIM (SIM) and the unified superimposed TsIM/UMVS (TsIM/SMGS) and draws up tax delivery notes to consignors and/or consignees (buyers).
The companies of rail transport gaining income from transit transportations draw up to noted company tax delivery notes on the amounts of such income, display them in the tax liabilities as a part of amounts of provision of services which are exempted from the taxation, and perform distribution of the tax amounts to value added which are subject to reference to the tax credit according to the Tax code of Ukraine.
7-1. The company of rail transport responsible for sale of electronic travel and carriage documents and travel and carriage documents with the postponed seal on transportation of passengers and baggage within customs area of Ukraine (further - the responsible company), contains on the cost of services in transportation, other additional services, taxable, the value added tax (which is displayed in travel and carriage documents, including electronic, by the separate amount) according to the Tax code of Ukraine and constitutes according to the procedure, established by the legislation, the tax delivery notes on daily results of transactions on such sale displayed as a part of the tax liability on the value added tax.
The companies of rail transport, receive profitable receipts from the responsible company, are charged on the cost of services in transportation, other additional services, taxable, the tax liabilities on the value added tax according to the Tax code of Ukraine and issue to the responsible company tax delivery notes which are the basis for forming of the tax credit by it.
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