ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 8, 2014 No. 1016

About approval of form of information on amounts of compensation of the value added tax from the government budget and the Procedure for forming and promulgation of the tax information connected with compensation of the value added tax from the government budget

According to the paragraph of subitem 200.18.2-1 of Item 200.18 of Article 200 of the Section V of the Tax code of Ukraine and to the 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 the second:

1. Approve enclosed:

form of information on amounts of compensation of the value added tax from the government budget;

Procedure for forming and promulgation of the tax information connected with compensation of the value added tax from the government budget.

2. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (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.

3. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine 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 October 8, 2014 No. 1016

Information on amounts of compensation of the value added tax from the government budget

(Million UAH)

Approved by the Order of the Ministry of Finance of Ukraine on October 8, 2014, No. 1016

Procedure for forming and promulgation of the tax information connected with compensation of the value added tax from the government budget

1. This Procedure is developed according to the paragraph the second subitem 200.18.2-1 of Item 200.18 of Article 200 of the Section V of the Tax code of Ukraine.

2. Information on compensation of the value added tax from the government budget (further - Information) is constituted taking into account the terms of carrying out such compensation determined by Article 200 of the Section V of the Tax code of Ukraine.

3. Information consists from:

remaining balance of the tax amounts on value added (further - tax) declared by the taxpayer to compensation from the budget at the beginning of the period (year);

the compensated tax paid in cash including automatic compensation;

the credited tax amounts declared into accounts of payers in reduction of the tax liabilities;

the rejected tax amounts declared to compensation from the budget on the current account;

the new tax amounts declared to compensation from the budget into the account of the payer in bank;

remaining balance of the tax amounts declared to compensation from the budget at the end of the period, including not settled amounts declared to compensation which were given what in 74 days prior to the end of the period earlier.

4. Forming and promulgation of Information are performed by the Public fiscal service of Ukraine no later than the 10th working day following behind the last day of month under report on the official site of the Public fiscal service of Ukraine on the Internet.

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