LETTER OF THE STATE TAX SERVICE OF UKRAINE

of December 28, 2012 No. 7786/0/51-12/15-3114

(Extraction)

For the purpose of ensuring identical approach to practical application of regulations of the Tax Code [Ukraine (further - the Code)], in particular article 201 of the Code, the State Tax Administration of Ukraine publishes the Generalizing tax consultation of rather single questions of reflection in tax accounting for the value added tax of the accounting period of the tax delivery notes which are written out in previous periods, and forming on their basis of the tax credit approved by the order GNS of Ukraine of 16.02.2012 No. 127.

This generalizing consultation provides the answer, in particular, to question concerning the statement of tax delivery note if the buyer in the same day pays goods with several advance payments, namely: in case of receipt of several advance payments within one day from the same buyer for the same goods within the same agreement will not be considered as mistake if the supplier writes out one tax delivery note on the total amount of such advance payments.

As for point of law on inclusion of the amounts of the tax credit based on the tax delivery notes filled in Russian we report the following.

According to Item 201.2 of article 201 of the Code the form and procedure for filling of tax delivery note affirm the central executive body providing forming of the state financial policy.

So, the form of tax delivery note and the Procedure for filling of tax delivery note are approved by the order of the Ministry of Finance of Ukraine of 01.11.2011 No. 1379, registered in the Ministry of Justice of Ukraine on November 22, 2011 for No. 1333/20071.

According to the Solution of the Constitutional Court of Ukraine of 14.12.99 No. 10-rp/99 provision of part one of article 10 of the Constitution of Ukraine by which "state language in Ukraine is Ukrainian" needs to be understood so that Ukrainian as state is the obligatory means of communication in all territory of Ukraine when implementing powers by public authorities and local government bodies (language of acts, works, clerical works, documentation, etc.), and also in other public spheres of public life which are determined by the law (part five of article 10 of the Constitution of Ukraine).

Thus, Item 2 of the Procedure for filling of tax delivery note provides that the tax delivery note is filled in state language.

According to Item 201.10 of article 201 of the Code lack of the fact of registration by the taxpayer - the seller of goods/services of tax delivery notes in the Unified register of tax delivery notes and/or violation of the Procedure for filling of tax delivery note does not grant the right to the buyer for inclusion of tax amounts for value added in the tax credit and does not exempt the seller from obligation of inclusion of the tax amount on value added specified in tax delivery note in the amount of the tax liabilities for the corresponding accounting period.

In case of refusal the seller of goods/services the buyer of such goods / services has the right to attach to the tax declaration for accounting tax period the statement with the claim to such supplier which is the basis for inclusion of tax amounts in structure of the tax credit to provide tax delivery note or in case of violation of the Procedure for its filling by him and/or order of registration in the Unified register.

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