LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of January 19, 2011 No. 1264/7/19-0117/67

To State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol Concerning/concerning / provisions of explanation

According to requirements of Items 200. 12, 200.13 and 200.18 articles 200 of the Tax Code of Ukraine bodies of the State Tax Service after the end of check provide to bodies of the State Treasury of Ukraine the conclusion with indication of the tax amount on value added which is subject to compensation. Bodies of the State Treasury of Ukraine based on the received decision transfer into the current account of the payer in bank the amount of budget compensation specified in the conclusion.

For the purpose of ensuring practical application of the specified provisions the joint order of State Tax Administration of Ukraine and the State Treasury of Ukraine of 20.12.2010 N 960/495 "About approval of the document forms used in the course of compensation of tax amounts on value added", registered in the Ministry of Justice of Ukraine of 29.12.2010 for N 1387/18682 is drafted (further - the order N 960).

The order N960 normative settles document flow between bodies of the State Tax Service of Ukraine and the State Treasury of Ukraine in the course of compensation of tax amounts on value added to taxpayers.

At the same time the item 4 of the order N 960 declares invalid the Procedure for compensation of the value added tax approved by the joint order GNA of Ukraine and Head department of the State Treasury of Ukraine of 02.07.97 N 209/72, and all orders GNA of Ukraine and Head department of the State Treasury of Ukraine (The State Treasury of Ukraine) which made changes to the specified Procedure.

The order N960 the document forms used when carrying out compensation of tax amounts on value added by bodies of the State Tax Service affirm namely:

form of the Conclusion about compensation amounts of the value added tax,

form of the Register of the conclusions about the compensation amounts of the value added tax reported by bodies of GNS to the authorities of the State Treasury of Ukraine

form of the Register of the conclusions about the compensation amounts of the value added tax reported to the authorities of the State Treasury of Ukraine.

Also the document forms used by bodies of the State Treasury of Ukraine in the course of compensation of tax amounts on value added affirm:

form of the Magazine of registration of the conclusions about the compensation amounts of the value added tax provided by bodies of the State Tax Service of Ukraine

form of the Decision on money transfer for compensation of tax amounts on value added and

Address form of reinforcement means for compensation of the value added tax.

All document forms are unified.

In the approved form of the Conclusion about compensation amounts of the value added tax (in comparison with the existing form):

1. There are no fields

"is subject to compensation from the budget by a court decision", such compensation shall be displayed in general procedure in the field of "is subject to compensation from the budget";

"the amount of percent on the budget debt is subject to compensation from the budget by a court decision".

2. The new field "is provided is subject to automatic compensation from the budget" in which the tax amounts on value added which are subject to automatic compensation will be displayed;

3. Coordination of the conclusion with the chief of structural division which carries out confirmation of the declared amounts of budget compensation on the value added tax is provided.

The conclusions about compensation amounts of the value added tax in new form shall be created (after entry into force of the specified order) on the amounts of budget compensation declared according to the corresponding declarations (the specified calculations) irrespective of tax periods for which they moved. The corresponding software will be directed in addition.

The conclusions about compensation amounts of the value added tax are provided to bodies of the State Treasury in paper form.

In the Register of the conclusions about the compensation amounts of the value added tax reported by bodies of GNS to the authorities of the State Treasury of Ukraine number, date of the conclusion is specified; identification code according to EGRPOU or registration number of accounting card of the payer, or series and passport number for physical persons which in view of the religious beliefs refused adoption of registration number of accounting card of the taxpayer; name of the payer; the amount to compensation determined in the conclusion; date of transfer to bodies of the State Treasury of Ukraine; number, receipt date in body of the State Tax Service of Ukraine and the period for which moved the declaration / the specifying calculation based on which the conclusion is created; date of write-off of funds from the budget account. The register of the conclusions is conducted in electronic form.

The order approves form of the Register of the conclusions about the compensation amounts of the value added tax reported to the authorities of the State Treasury of Ukraine which is transferred in paper and electronic type together with the conclusions. The specified registers after the direction of the corresponding software will be created in the automatic mode.

Since the moment of forming of the conclusions according to the tax statements submitted in the conditions of operation of the Tax Code of Ukraine (for the first tax period of 2011), such conclusions shall be reported to the authorities of the State Treasury for separate registers. At the same time in titles of these registers after the words "reported to the authorities of the State Treasury" it will be necessary to specify the words "according to the tax statements submitted in the conditions of operation of the Tax Code of Ukraine (except automatic compensation)" or "according to the tax statements submitted in the conditions of operation of the Tax Code of Ukraine (automatic compensation)".

I oblige to bring the specified explanation concerning changes according to the procedure of forming of the documents used in the course of compensation of tax amounts on value added to data of subordinate bodies of the State Tax Service for use in work and to establish proper control of its observance.

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