RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 25, 2017 No. 26

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

According to 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 the Register of statements for return of the amount of budget compensation of the value added tax which is applied.

2. Determine that before entry into force of Items 1 and 3 of the resolution budget compensation of tax amounts on value added according to the statements included in the Register of statements for return of the amount of budget compensation of the value added tax created according to Item 52 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine is performed according to the procedure, acting till January 1, 2017.

3. Recognize invalid:

the 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" (The Official Bulletin of Ukraine, 2016, No. 16, the Art. 656);

the resolution of the Cabinet of Ministers of Ukraine of January 17, 2011 No. 39 "About approval of the Order of interaction of bodies of the State Tax Service and bodies of the public treasurer service in the course of compensation of the value added tax" (The Official Bulletin of Ukraine, 2011, No. 5, the Art. 250).

4. This resolution becomes effective from the date of its publication, except Items 1 and 3 of the resolution which become effective since April 1, 2017.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of January 25, 2017, No. 26

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

1. This Procedure determines the mechanism of maintaining the information Register of Statements for Return of the Amount of Budget Compensation of the Value Added Tax resource by the Ministry of Finance (further - the Register) by form according to appendix.

2. The Ministry of Finance administers the Register as separate information resource and provides information security according to the legislation in the sphere of protection of the state information resources.

3. Forming of the Register is performed automatically based on the GNS databases and Treasury.

4. The body of GNS enters the following data in the Register:

the name of the taxpayer on value added (further - the taxpayer) and its individual tax number;

date of filing of application about return of the amount of budget compensation of the value added tax (further - the statement) into the account of the taxpayer in bank or to non-bank predostavitel of payment services provided as a part of the tax declaration on the value added tax (further - the tax declaration) or the specifying calculation for the value added tax (further - the specifying calculation) (in case of their representation);

date of departure to the taxpayer body of GNS of the message on refusal in adoption of the tax declaration or the specifying calculation (in case of their representation);

tax amount, declared to budget compensation, specified in each application submitted as a part of the tax declaration or the specifying calculation (in case of their representation), including separately, to subject to transfer to the account of the taxpayer in bank or non-bank predostavitel of payment services in bank and/or on account of payment of monetary commitment knitted, and/or repayments of tax debt of such taxpayer from other payments paid to the government budget;

tax amount, declared to budget compensation, reduced by the amount of tax debt;

account details of the taxpayer in bank or the non-bank representative of payment services for transfer of budget compensation;

budget account details for transfer of budget compensation on account of payment of monetary commitments or repayment of tax debt of such taxpayer from other payments paid to the government budget;

budget account details from which budget compensation is performed;

start and end date of conducting verification of data of the tax declaration or the specifying calculation (in case of their representation) as a part of which the application, with obligatory mark about check type is submitted (cameral, documentary);

tax amount, declared to budget compensation, and date of the application submitted in body by GNS in case of origin at the taxpayer of need to change the direction of the approved budget compensation;

date of creation and delivery to the taxpayer of the inspection statement;

date and number of the tax notification decision and the amount of budget compensation according to each statement taking into account the specifying calculation (in case of their representation), GNS which is not approved by body;

start date of appeal of the tax notification decision and the amount of budget compensation which is appealed;

the end date of appeal of the tax notification decision and the amount of budget compensation approved by results of appeal;

the amount of GNS of budget compensation approved by body for each statement and date of its coordination.

5. Statements are excluded from the 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 Tax Code of Ukraine.

Statements are automatically entered in the Register during the operational day of their obtaining in chronological procedure for their receipt.

6. Return of agreed sums of budget compensation is performed in chronological procedure according to priority of entering of statements into the Register.

7. Information on coordination of budget compensation and its amount is reflected in the Register body of GNS the next working day after emergence of such case.

If by results of verification of data of the tax declaration or the specifying calculation the taxpayer begins the procedure of administrative or judicial appeal, the body of GNS no later than the next working day after receipt of the notification from the taxpayer or the court order about initiation of proceeedings shall enter the relevant data in the Register.

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