of June 8, 2012 No. 16100/7/15-3417-08
Rather tax credit on transactions according to item 187.10 of the Tax Code
The State Tax Service of Ukraine considered the letter '...' rather some tax matters also reports.
According to Item 187.10 of article 187 of the Tax Code of Ukraine (further - the Code) taxpayers who deliver heat energy, gas natural (except liquefied) provide services in water supply, drainage system or services which cost is included rent or payment for content of housing, to the physical persons, budgetary institutions which are not registered as taxpayers, and also to housing management offices, kvartirnoekspluatatsionny parts, associations of co-owners of apartment houses, other similar taxpayers who perform fund raising from the specified buyers for the purpose of their further transfer to sellers of such goods (predostavitel of services) on account of compensation of their cost (further - ZhEKs) determine date of emergence of the tax liabilities and the tax credit by cash method.
According to subitem 14.1.266 of Item 14.1 of article 14 of the Code cash method for the purposes of the taxation according to the Section V of this Code - the tax accounting method by which date of emergence of the tax liabilities is determined as date of transfer (obtaining) of funds for the bank account (in cash desk) the taxpayer or the date of receipt of other types of compensations of cost delivered (or those that are subject to delivery) it goods (services), and date of emergence of the right to the tax credit is determined as date of write-off of funds from the bank account (issue from cash desk) the taxpayer or date of provision of other types of compensations of cost delivered (or those that are subject to delivery) to it goods (services).
According to Item 198.6 of article 198 of the Code taxpayers who applied cash method to the introduction in action of NKU or apply cash method, have the right to inclusion in the tax credit of tax amounts based on the tax delivery notes received within 60 calendar days from the date of write-off of funds from the bank account of the taxpayer.
Considering specified, the taxpayer who performs transactions on delivery of goods/services to the categories of consumers determined in Item 187.10 of article 187 of the Code in case of repayment of accounts payable for the acquired goods/service by carrying out settlings with suppliers has the right within 60 calendar days from the date of write-off of funds from the bank account of such payer of the VAT to carry in structure of the tax credit of VAT amount on tax delivery notes which were received by it in case of acquisition of goods/services last years provided that from the date of the statement of such delivery notes more than 1095 days did not pass.
According to Item 20 of subsection 2 of the Section XX of the Code it is determined that for action of the procedure of debt write-off according to the Law of Ukraine "About some questions of debt for the consumed natural gas and electrical energy" for the participants of debt write-off determined by this Law who are taxpayers on value added according to the Section V of this Code the value added tax which is previously carried to structure of the tax credit and the tax liabilities is not subject to adjustment and does not change structure of the tax liabilities and the tax credit of accounting tax period of taxpayers.
Vice-chairman A. Ignatov
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