ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of March 29, 2011 No. 167

About approval of the Procedure for determination of the amounts of the taxes and fees which are not paid by the subject of housekeeping to the budget in connection with receipt of tax benefits for transactions which are performed on customs area of Ukraine

According to Item 2 of the resolution of the Cabinet of Ministers of Ukraine of 27.12.2010 N 1233 "About approval of the Accounting treatment for the amounts of the taxes and fees which are not paid by the subject of housekeeping to the budget in connection with receipt of tax benefits", Item 9 of the Accounting treatment for the amounts of the taxes and fees which are not paid by the subject of the housekeeping in the budget in connection with receipt of tax benefits approved by this resolution and being guided by requirements of the Tax code of Ukraine, PRIKAZYVAYU:

1. Approve the Procedure for determination of the amounts of the taxes and fees which are not paid by the subject of housekeeping to the budget in connection with receipt of tax benefits for the transactions performed on customs area of Ukraine which is applied.

2. To department of administration of the value added tax (Lapshin Yu. V.) in accordance with the established procedure:

2.1 provide this order to the Ministry of Justice of Ukraine for state registration;

2.2 provide promulgation of this order.

3. This order becomes effective from the date of official publication.

4. To impose control over the implementation of the order on the vice-chairman of the Commission on carrying out reorganization of GNA of Ukraine, the vice-chairman of GNA, Ukraine Lyubchenko O. M.

Approved by the Order of State Tax Administration of Ukraine of March 29, 2011, No. 167

Procedure for determination of the amounts of the taxes and fees which are not paid by the subject of housekeeping to the budget in connection with receipt of tax benefits for transactions which are performed on customs area of Ukraine

I. General provisions

1. This Procedure is developed in pursuance of Item 9 of the Accounting treatment for the amounts of the taxes and fees which are not paid by the subject of the housekeeping in the budget in connection with receipt of tax benefits approved by the resolution of the Cabinet of Ministers of Ukraine, of 27.12.2010 N 1233.

2. This Procedure is obligatory for accomplishment by subjects of housekeeping who according to the Tax code of Ukraine (further - the Code) do not pay taxes and fees to the budget in connection with receipt of tax benefits.

3. Tax benefits, procedure and the bases of their provision, are established taking into account requirements of the legislation of Ukraine about protection of the economic competition only by the Code, decisions of the Verkhovna Rada of the Autonomous Republic of Crimea and local government bodies accepted according to the Code.

4. Sumy of the value added tax which is not paid by the payer to the government budget in connection with receipt of tax benefits is calculated depending on features of the taxation.

II. The mechanism of determination of privileges on the value added tax depending on features of the taxation

1. Release from taxation on value added of transactions on delivery of goods (services)

1. The list of transactions on delivery of goods (services) which are exempted from taxation on value added is stipulated in Article the 197th Section V and subsection 2 of the Section XX of the Code, international treaties of Ukraine ratified by the Verkhovna Rada of Ukraine.

2. The tax amount on value added which is not brought by payers in the government budget on transactions on delivery of goods (services) which are exempted from the taxation is calculated by determination of tax amount on value added on the established main tax rate from amounts of transactions on delivery of goods (services) which are exempted from the taxation, the transactions reduced by amounts on purchase of goods (services) which are used in the transactions exempted from taxation on value added.

3. Calculation of the tax amounts which are not granted on the government budget on value added on transactions on delivery of goods (services) which are exempted from taxation on value added is performed on algorithm:

SL (V post.osv - (V priobr. with tax + V priobr. without tax)) x the tax rate size

where:

SL-amount of privileges;

V post.osv. - amounts of the transactions exempted from taxation on value added - from the Section I "Tax liabilities" of the tax declaration on the value added tax;

V priobr. with tax, V priobr. without tax - amounts of transactions on purchase of goods (services) which are used in the transactions exempted from taxation on value added.

2. Transactions on commodity export (the accompanying services) and transaction

on delivery of goods (services) on customs area of Ukraine which are assessed with tax on zero rate

1. The list of transactions, liable to the value added tax on zero rate, is provided by Articles 195, of the 211th Section V, Article 337 of the Section XVIII and subsection 2 of the Section XX of the Code.

2. The tax amounts which are not granted by payers on the government budget on value added because of application of zero rate are calculated by determination tax amounts on value added for the established main tax rate from amounts of transactions on commodity export (the accompanying services) and/or transactions on delivery of goods (services) on customs area of Ukraine, taxable on zero rate, the transactions reduced by amounts on purchase of goods (services) used in transactions on commodity export (the accompanying services) and/or in transactions on delivery of goods (services) on customs area of Ukraine taxable on zero rate.

3. Calculation of the tax amounts which are not granted on the government budget on value added because of application of zero rate is perfromed on algorithm:

SL = (V post.nulev. - V probr.) x tax rate size

where:

SL - the amount of privileges;

V post.nulev. - amounts of transactions on commodity export (the accompanying services) and/or transactions on delivery of goods (services) on customs area of Ukraine, taxable on zero rate, from the Section I "Tax liabilities" of the tax declaration on the value added tax;

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