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of April 29, 2009 No. 3999/6/15-0216


a) the supplier respectively reduces the amount of the tax liabilities by results of tax period during which such recalculation was carried out, and sends to the receiver calculation of the modified value of tax;

b) the receiver respectively reduces the amount of the tax credit by results of such tax period if it is registered as the taxpayer on date of adjustment, and also increased the tax credit in connection with receipt of such goods (services).

At the same time the modified amounts of the tax liabilities can be returned to buyers by cash or non-cash payments (depending on primary payment method of permits) or by transfer in the cost of the permit or otherwise by agreement of the parties or according to the procedure, determined by internal documents of society.

The mechanism of registration of adjustment of the tax liabilities in tax accounting for the VAT by means of the statement of Calculation of adjustment of quantitative and cost indicators to tax delivery note (further - adjustment Calculation) is established by Items 20 - 31 Procedure for the filling of tax delivery note approved by the order GNAU of 30.05.97 No. 165, registered in Ministry of Justice of Ukraine 23.06.97 for No. 233/2037.

If by the supplier it was written out and handed to the buyer registered as the taxpayer, tax delivery note, when carrying out adjustment the supplier shall hand to such buyer the original of Calculation of adjustment under list (personally on the copy which remains at the seller, or the mailing with the assurance of receipt). In case the delivery note was written out by the supplier, however was not handed to the buyer who is not registered as the taxpayer, then respectively the original and the copy of Calculation of adjustment are written out, the original under list is not handed to the buyer and both copies are stored properly at the seller. If in case of cash payments with non-payers of tax according to the item.

8.4 Procedure for filling with the tax superimposed supplier the tax delivery note on specific delivery (advance payment) of the permit was not written out and was not handed to the buyer, and the tax delivery note totally on daily results was drawn up and registered, respectively Calculation of adjustment for date of change of compensation amount should be drawn up on daily results without delivery under list to the buyer.

By subitem 4.5.3 of Art. 4 of the Law on the VAT it is determined that reduction of the amount of the tax liabilities of the taxpayer - the supplier in case of change of compensation of cost of goods (services) provided to persons who were not payers of this tax on the moment of such delivery is allowed only:

a) in case of return of earlier delivered goods to property of the supplier with provision to the receiver of total monetary compensation of their cost;

b) in case of price review, the goods connected with warranty replacements.

The specified regulation concerns case when the buyer at the time of delivery of goods (services) was not registered as the payer of the VAT. Therefore, if closed joint stock company both at the time of sale of permits, and at the time of carrying out adjustment because of availability of preferential permits was and remains the registered taxpayer, then regulations of subitem 4.5.3 of Art. 4 of the Law on the VAT are not applied.


Vice-chairman N. Ruban


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