ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 22, 2014 No. 958

About approval of form of the register of the issued and received tax delivery notes and procedure for its maintaining

According to Item 201.15 of Article 201 of the Section V of the Tax code of Ukraine and Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve enclosed:

form of the register of the issued and received tax delivery notes;

Procedure for maintaining the register of the issued and received tax delivery notes.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of November 25, 2013 No. 708 "About approval of form of the register of the issued and received tax delivery notes and procedure for its maintaining", registered in the Ministry of Justice of Ukraine on December 16, 2013 for No. 2118/24650.

3. To department of tax, customs policy and methodology of financial accounting (Chmeruk N. A.) to provide in accordance with the established procedure:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the first following after month of its official publication.

5. To impose control over the implementation of this order on the deputy minister Fudashkin D. A. and Chairman of the Public fiscal service of Ukraine Belous I. A.

Approved by the Order of the Ministry of Finance of Ukraine of September 22, 2014, No. 958

The register of the issued and received tax delivery notes

See the Register of the issued and received tax delivery notes (13Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of September 22, 2014, No. 958

Procedure for maintaining the register of the issued and received tax delivery notes

I. General provisions

1. Implementation of the register of the issued and received tax delivery notes (further - the Register) is caused by requirements of Item 201.15 of Article 201 of the Section V of the Tax code of Ukraine (further - the Code).

The register is form for record (registration) of the issued and received tax delivery notes.

Correction of mistake in the Register is performed by the method "storno" by the rules provided for financial accounting at the time of detection of such mistake.

Adjustment of wrong entries in the Register does not result in need of forming of the new (specifying) registers.

2. The register is kept by persons registered as taxpayers on value added.

If the branches and other structural divisions of the taxpayer which are not registered by taxpayers on value added independently perform acquisition / delivery of goods / services and carry out settlings with suppliers / consumers, then the registered taxpayer whose part such structural divisions are can delegate to branch or structural division the right of maintaining part of the Register within activities of such branch (structural division). For this purpose the taxpayer shall each branch and structural division to assign separate numerical code (number, the code) what in writing to inform monitoring body in the place of its registration as the taxpayer for value added on. If the taxpayer delegates to branches or structural divisions the right of maintaining parts of registers, data of such parts of registers are components of the Register of the taxpayer.

In case of agreement performance about joint activities or agreements of property management the Register is kept by person who records results of such activities.

The register is kept by the investor (operator) who keeps the separate account connected with agreement performance about the Section of products.

Taxpayers on value added constitute separate Registers on the following types of activity:

the agricultural enterprises applying special tax regime of activities in the sphere rural and forestry, and also fishery according to Article 209 of the Section V of the Code - marked 022;

agricultural enterprises of all patterns of ownership which answer the criteria determined by Article 209 of the Section V of the Code, but which did not choose special tax regime of activities in the sphere rural, of forestry and fishery and realize milk, the cattle, bird, self-produced wool, and also the dairy products, dairy raw materials and meat products made in own overworking shops - marked 023;

processing enterprises of all patterns of ownership, which according to Item 1 of subsection 2 of the Section XX of the Code 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 live weight (skins, offal. Meat and bone meal), direct tax amounts to value added in special fund of the government budget and into the special account, - marked 024.

Person who records results in case of agreement performance about joint activities or agreements of property management, the investor (operator) who keeps the separate tax accounting connected with agreement performance about the Section of products keep separate Registers on the specified activities.

3. The register is kept in electronic form in the approved format and at own will the payer in paper form.

All graphs Reestra, having cost indicators are filled in hryvnias with kopeks.

Taxpayers monthly including taxpayers for whom the accounting tax period - is established quarter give to the terms provided for submission of tax statements (calendar month) to monitoring body of the copy of entries in registers for such period in electronic form. Copies of entries in registers move by means of telecommunication networks public with use of well-tried remedies of the digital signature (on condition of obtaining them in the procedure determined by the legislation of Ukraine) in the approved format.

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