LETTER OF THE STATE TAX SERVICE OF UKRAINE

of February 15, 2013 No. 1849/5/15-3111

The law of Ukraine of 22.12.2011 No. 4268-VI "About introduction of amendments to the Tax Code of Ukraine concerning support of agricultural producers" (further - the Law No. 4268-VI) makes changes in the item 1 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine (further - the Code) which provide that since January 1, 2012 when implementing transactions on export out of limits of customs area of Ukraine of products in customs regime of export the processing enterprise reflects them in the tax declaration on the value added tax and has the right to compensation from the budget of tax amount to value added, paid (added) to suppliers of goods/services which cost is included in the cost of the exported products. Such compensation is performed in general procedure.

Till January 1, 2012 the legislative arrangement about budget compensation to processing enterprises of tax amounts on transactions on export out of limits of customs area of Ukraine of products in customs regime of export was, respectively, there was right to declaring of such amounts of budget compensation.

At the same time we report that the order of the Ministry of Finance of Ukraine of 17.12.2012 No. 1342 "About introduction of amendments to the order of the Ministry of Finance of Ukraine of November 25, 2011 No. 1492", registered in the Ministry of Justice of Ukraine 08.01.2013 at No. 79/22611 (further - the order No. 1342):

1) changes are made in:

- forms of tax statements on the value added tax, namely: the tax declaration on the value added tax, the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes;

- Procedure for filling and submission of tax statements on the value added tax;

2) the following forms of tax statements on the value added tax are cancelled:

the tax declaration on the value added tax (reduced);

the tax declaration on the value added tax (special);

the tax declaration on the value added tax (processing enterprise);

the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (concerning activities according to Article 209 of the Section V of the Code);

the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (concerning activities according to item 209.18 of Article 209 of the Section V of the Code);

the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (concerning activities according to the item 1 of subsection 2 of the Section XX of the Code).

The order No. 1342 provides reducing number of tax statements by transition from four forms of tax declarations existing now on the value added tax to one.

The specified form of the declaration will be applied by taxpayers on value added as to reflection of results of activities and carrying out calculations with the government budget, and to reflection of activities in the field of rural and forestry, and also fishery according to article 209 of the Code, activities of processing enterprises (the item 1 of subsection 2 of the Section XX "Transitional provisions"), activities of agricultural enterprises according to item 209.18 of article 209 of the Code.

At the same time all taxpayers on value added represent the tax declaration on the value added tax with the mark "general".

The processing enterprises, the companies registered as subjects of special tax regime and the agricultural enterprises performing activities according to item 209.18 of article 209 of the Code represent, except the declaration on the value added tax with the mark "general", for calculations with the government budget also the declaration on the value added tax with mark about special tax regime for reflection of the corresponding type of activity of the payer.

Thus, processing enterprises for the accounting period will represent two declarations: one - for calculations with the government budget in which, in particular, transactions on export out of limits of customs area of Ukraine of products in customs regime of export will be reflected and, respectively, the amounts of budget compensation for the accounting period, the second - for reflection of the activities of the payer connected with conversion of milk and the animals who were purchased in live weight.

The new form of the declaration on the value added tax becomes effective for the reporting provided since April 1, 2013.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info