RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 22, 2016 No. 68

About approval of the Procedure for maintaining registers of statements for return of the amount of budget compensation of the value added tax

According to the paragraph to the fifteenth subitem 200.7.1 of Item 200.7 of article 200 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for maintaining registers of statements for return of the amount of budget compensation of the value added tax which is applied.

2. Determine that:

registers of statements for return of the amount of budget compensation of the value added tax join the applications submitted after February 1, 2016;

statements for return of the amount of budget compensation of the value added tax according to which tax amounts are not returned till February 1, 2016 do not join in such registers.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 22, 2016 , No. 68

Procedure for maintaining registers of statements for return of the amount of budget compensation of the value added tax

1. This Procedure determines the mechanism of inclusion of the submitted applications for return of the amount of budget compensation of the value added tax (further - the statement) taxpayers on value added (further - taxpayers) who correspond to criteria, certain Item 200.19 of article 200 of the Tax Code of Ukraine (further - the Code), in the register in form according to appendix 1 (further - the register 1) and taxpayers who do not correspond to such criteria, in the register in form according to appendix 2 (further - the register 2), and also entering into the specified registers of information on condition of consideration of each statement and the publication of registers.

2. Registers are created by GFS by data:

the tax declarations adopted by territorial authorities GFS on the value added tax (further - tax declarations) or the specifying calculations for the value added tax (further - the specifying calculations) provided by the paragraph the fourth Item 50.1 of article 50 of the Code, and applications submitted as a part of tax declarations or specifying calculations;

the tax information collected and received by bodies of the income and charges according to Chapter 7 of the Code.

3. Date of entering of the statement into registers are:

date of submission of the tax declaration for the accounting (tax) period in case of filing of application in its structure;

date of giving of the specifying calculation in case of filing of application in its structure;

date of submission of the tax declaration with violation of deadlines of submission of the tax declaration for the accounting (tax) period in case of filing of application in its structure.

4. Registers are created in chronological procedure on priority of inclusion of tax declarations or the specifying calculations as a part of which applications are submitted.

Statements automatically join in the corresponding register during the operational day of their obtaining in chronological procedure for receipt.

5. Statements are excluded from the corresponding register according to Item 48.7 of Article 48, to Item 49.11 of Article 49 and Item 50.1 of article 50 of the Code.

6. If 1 application which is previously included in the register submitted by the taxpayer who according to the decision of territorial authority of GFS is acknowledged not to the corresponding criteria certain Item 200.19 of article 200 of the Code, such statement is excluded from the register 1 and joins in the register 2 by date of the direction according to the procedure and the terms established by Items 200.20 and 200.21 of article 200 of the Code, to the taxpayer of the notification on adoption of the specified decision.

7. GFS daily publishes registers on the official site.

8. Registers consist of two parts and are created according to each application submitted as a part of the tax declaration or specifying to calculation (on condition of its giving).

9. The first part of registers contains information about:

to date of filing of application;

number of the tax declaration or the specifying calculation;

name or surname, name and middle name of the taxpayer;

individual tax number of the taxpayer.

10. The second part of registers contains information about:

to date of the direction to the taxpayer territorial authority of GFS of the message on refusal in adoption of the tax declaration or the specifying calculation;

to the tax amount specified in the statement declared to budget compensation into the account of the taxpayer in bank;

to date of coordination by territorial authority of GFS of the tax amount specified in the statement which is subject to budget compensation;

to date of the conclusion of territorial authority of GFS with indication of the tax amount which is subject to budget compensation, the Treasury sent to territorial authority;

to the tax amount which is subject to budget compensation according to the conclusion of territorial authority of GFS;

to date of the tax notification decision in which the uncoordinated tax amount declared to budget compensation, specified in the statement is given;

number of the tax notification decision in which the uncoordinated tax amount declared to budget compensation, specified in the statement is given;

to the uncoordinated tax amount declared to budget compensation, specified in the statement according to the tax notification decision;

to start date of appeal of the tax notification decision;

to the uncoordinated tax amount declared to budget compensation which is appealed;

to end date of appeal of the tax notification decision;

to the tax amount which is subject to budget compensation, approved by results of appeal;

to date of return of the tax amount which is subject to budget compensation into the account of the taxpayer in bank;

to the tax amount which is subject to budget compensation, returned into the account of the taxpayer in bank.

Information containing in the second part of registers is updated by GFS daily.

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