LETTER OF THE STATE TAX SERVICE OF UKRAINE

of February 7, 2013 No. 3077/7/15-33-17-3

About payment of the value added tax by processing enterprises

The State Tax Service of Ukraine, in connection with numerous requests of taxpayers, bodies of the State Tax Service concerning interest apportionment processing enterprises in case of transfer in special fund of the Government budget of Ukraine and into the special account of budgetary funds and for the purpose of the proper organization of administration of the value added tax of processing enterprises reports.

Till 01.01.2012 according to item 1 podr. 2 rubles of XX "Transitional provisions" of the Tax code of Ukraine of December 2, 2010 No. 2755-VI, with changes and amendments (further - NKU), the tax amount to value added which shall be paid to the budget by processing enterprises of all patterns of ownership for the implemented by them milk, dairy raw materials and dairy products, meat and meat products, other products of conversion of the animals who were purchased in the live weight (skins, offal, meat and bone meal) in full went to special fund of the government budget.

The law of Ukraine of December 22, 2011 No. 4268-VI "About introduction of amendments to the Tax Code of Ukraine concerning support of agricultural producers" which became effective since 01.01.2012 to the item of 1 subsection of 2 rubles of XX "Transitional provisions" NKU made changes according to which, since 01.01.2012 the processing enterprise pays the positive difference between the amount of the tax liabilities of the accounting (tax) period and the amount of the tax credit of the accounting (tax) period determined in the tax declaration by the value added tax concerning activities for delivery of products to special fund of the Government budget of Ukraine and into the special account opened for them in body of the public treasurer service, in such sizes:

in 2012 - in special fund of the Government budget of Ukrainyv the size of 30 percent, and into the special account - in the amount of 70 percent;

in 2013 - in special fund of the Government budget of Ukrainyv the size of 40 percent, and into the special account - in the amount of 60 percent;

in 2014 - in special fund of the Government budget of Ukrainyv the size of 50 percent, and into the special account - in the amount of 50 percent (subitem 6 of item 1 podr. 2 rubles of the XX NKU).

Thus, January, 2013 will be the first accounting (tax) period, for payment of positive difference between the amount of the tax liabilities of the accounting (tax) period and the amount of the tax credit of the accounting (tax) period which is determined in the tax declaration by the value added tax in special fund of the Government budget of Ukraine and into the special account opened for them in body of the public treasurer service in the sizes provided for 2013.

Payment of tax amounts by processing enterprises on value added for the milks realized by them, dairy raw materials and dairy products, meat and meat products, other products of conversion of the animals who were purchased in the live weight (skins, offal, meat and bone meal) for December, 2012 it shall be performed in proportion: 30 percent in special fund of the Government budget, 70 percent into special accounts.

Reporting specified, the State Tax Administration of Ukraine obliges to bring the specified information to subjects of the hozyaystvovaniyapererabatyvayushchy companies; establish control of legitimacy of calculation and completeness of payment; take measures for ensuring accomplishment of indicative indicators.

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