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LETTER OF THE DISTRICT STATE TAX SERVICE OF UKRAINE

of May 25, 2012 No. 11284/10/06-038

The central office on servicing of large taxpayers of the State Tax Administration

(Endurance)

The district State Tax Service - the Central office on servicing of large taxpayers of GNS considered the letter... and within the powers reports the following. Concerning question No. 2

According to item 198.1 of Art. 198 p. The V Tax code of Ukraine of December 2, 2010 No. 2755-VI, with changes and amendments (further NKU), the right to reference of tax amounts to the tax credit arises in case of implementation of transactions on:

a) to acquisition or production of goods (including in case of their import to customs area of Ukraine) and services;

b) to acquisition (construction, construction, creation) of non-current assets, including in case of their import to customs area of Ukraine (including in connection with acquisition and/or import of such assets as and/or by transfer of such assets on balance of the taxpayer, representative to record fee in authorized capital results of joint activities);

c) to receipt of the services provided by the nonresident on customs area of Ukraine and in case of receipt of services which place of delivery is the customs area of Ukraine;

d) to import of non-current assets to customs area of Ukraine under agreements of operational or financial leasing.

By Item 198.3 of the Art. of 198 rubles of the V NKU it is determined that the tax credit of the accounting period is determined proceeding from the contractual (contractual) cost of goods/services, but it is not higher than the level of regular prices determined according to Art. 39 of NKU and consists of the amounts of the taxes accrued (paid) by the taxpayer at the rate established by item 193.1 of Art. 193 of NKU during such accounting period in connection with: acquisition or production of goods (including in case of their import) and services for the purpose of their further use in taxable transactions within economic activity of the taxpayer; acquisition (construction, construction) of fixed assets (fixed assets, including other non-current tangible assets and incomplete capital investments into non-current capital assets), including in case of their import, for the purpose of further use in taxable transactions within economic activity of the taxpayer.

The right to charge of the tax credit arises irrespective of whether began such goods / services and fixed assets to be used in taxable transactions within economic activity of the taxpayer during accounting tax period, and also from, whether the taxpayer performed taxable transactions during such accounting tax period.

When implementing transactions on delivery of goods/services which are the taxation object of the VAT the summary tax delivery note is written out by the seller, proceeding from the frequency of payment of the delivered goods/services determined in the agreement, but at least once a month and not later than the last day of month and is the basis for inclusion in the tax credit of the buyer according to Art. 198 of the Tax code.

Concerning question No. 3

Article 208 NKU determines features of the taxation of services which are delivered by nonresidents whose place of delivery is located on customs area of Ukraine.

In particular, the receiver of services which are delivered by nonresidents whose place of delivery is located on customs area of Ukraine accrues tax on the main tax rate on the taxation basis determined according to item 190.2 of Art. 190 of this Code.

At the same time the receiver of services - the taxpayer according to the procedure, determined by article 201 of this Code, constitutes tax delivery note with indication of the amount of the tax accrued by him which is the basis for reference of tax amounts to the tax credit in accordance with the established procedure.

The tax delivery note is constituted in one copy and remains at the receiver of services - the taxpayer.

Besides, the receiver of services is equated to the taxpayer for the purposes of application of rules of this Section concerning the tax discharge, collection of tax debt and accountability for offenses in the sphere of the taxation.

Therefore, the payer of the VAT who receives services in transportation on customs area of Ukraine from the kontragentanerezident shall constitute independently tax delivery note with reflection of the amount of the accrued tax and include the tax liabilities on such delivery note in the tax declaration on the VAT.

The procedure for the statement of summary tax delivery note on transactions on receipt of services from the nonresident which place of delivery is the customs area of Ukraine is not provided by the Tax code.

 

Vice-chairman

I. Protsay

 

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

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