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LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of August 31, 2011 No. 15783/6/15-3115

About provision of explanation

The State Tax Service of Ukraine considered letters concerning the taxation the value added tax of transactions on supply of natural gas since July 1, 2011 and reports.

The law of Ukraine "About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning enhancement of separate regulations of the Tax code of Ukraine" of 07.07.2011 No. 3609-VI (further - the Law No. 3609) the subsection II of Transitional provisions of the Tax code of Ukraine (further - the Code) is added with Item 22, by which it is determined that it is temporary from July 1 to October 1, 2011 transactions on supply of natural gas by code according to UKT foreign trade activities 2711 21 00 00 (without the cost of services in its transportation, distribution and delivery) imported on customs area of Ukraine by Public joint stock company "National joint stock company "Neftegaz of Ukraine" (except transactions on supply of such gas for the population, organizations and the organizations which are financed from the government budget and local budgets, the companies of power system for production of heat energy for the population, and other consumers, which are not payers of this tax) are assessed with tax on zero tax rate on value added.

According to the Section II of the Law No. 3609 it is specified that this Law becomes effective from the day following behind day of its publication except the separate changes made to the Tax code by Item 1 of the Section II of this Law.

The law is published 05.08.2011 in the Golos Ukrainy newspaper No. 144, which is one of official publications in which official promulgation of the laws and other acts of the Verkhovna Rada of Ukraine is performed.

Therefore, according to the Law No. 3609 of transaction on supply of natural gas by code according to UKT foreign trade activities 2711 21 00 00, imported on customs area of Ukraine by Public joint stock company "National joint stock company "Neftegaz of Ukraine" (except transactions on supply of such gas for the population, organizations and the organizations which are financed from the government budget and local budgets, the companies of power system for production of heat energy for the population, and other consumers who are not payers of this tax), are assessed with tax on zero tax rate on value added, since August 6, 2011.

Considering specified, the zero rate on the value added tax is applied under such circumstances:

- transaction on supply of gas is performed from 06.08.2011 (from coming into force of the Law) till 01.10.2011;

- transaction concerns only supply of the imported natural gas by code according to UKT foreign trade activities 2711 21 00 00, of PAT of the National Joint Stock Company Naftogaz of Ukraine imported on customs area of Ukraine only;

- transaction does not concern supply of such gas for the population, organizations and the organizations which are financed from the government budget and local budgets, the companies of power system for production of heat energy for the population, and other consumers who are not payers of this tax.

Respectively, the zero tax rate on value added on such transactions is applied under condition:

- obligatory determination in agreements and the cargo accompanying documents (commodity transport and tax delivery notes, acts of acceptance transfer of such gas) of belonging of delivered gas to amounts of natural gas by code according to UKT foreign trade activities 2711 21 00 00, imported on customs area of Ukraine by Public joint stock company "National joint stock company "Neftegaz of Ukraine" according to the external economic contracts, and reflection in the specified documents of the tax status of the buyer (individual tax number of the taxpayer on value added) - the consumer of such gas;

- conducting separate tax accounting and creation of monthly balance of receipt and distribution of such gas.

Besides, as since August 6, 2011 according to requirements of the subitem "і" Item 201.1 of article 201 of the Code in tax delivery notes the commodity code according to UKT foreign trade activities is specified (for the excise goods and goods imported on customs area of Ukraine), on transactions on supply of natural gas which are assessed with tax on zero tax rate on value added, tax delivery notes are written out with indication of code of natural gas according to UKT foreign trade activities (2711 21 00th 00) and with special mark that it is imported on customs area of PAT of the National Joint Stock Company Naftogaz of Ukraine, with obligatory department of cost of natural gas which consists of applicable fare and the target allowance to applicable fare (Chapter 4 of the Section XIV of the Code) and services in its transportation, distribution and delivery.

Concerning transactions on supply of natural gas by code according to UKT foreign trade activities 2711 21 00 00 (without the cost of services in its transportation, distribution and delivery) imported on customs area of Ukraine by Public joint stock company "National joint stock company "Neftegaz of Ukraine" (except transactions on supply of such gas for the population, organizations and the organizations which are financed from the government budget and local budgets, the companies of power system for production of heat energy for the population and other consumers who are not payers of this tax), date of emergence of the tax liabilities on which, including receipt of advance payment, falls on July or any other tax period till 06.08.2011, such deliveries were assessed with tax at the rate of 20 percent according to Article 187 and, respectively, are not subject to adjustment.

 

The first deputy of the commission chairman on carrying out reorganization of GNA of Ukraine, the vice-chairman of GNS of Ukraine O. V. Klimenko

 

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