Consultation how to make correction of added earlier tax obligations, in what declaration on the VAT to reflect correction of the tax obligations at production return?
The agricultural enterprise in 2005 (during this period it paid the VAT in accordance with general practice) shipped to the buyer production of own production. In 2006 the buyer returned production (during this period the enterprise already began to use a special mode of payment of the VAT according to item 11.29 of the Law on the VAT).
1. How to make correction of added earlier tax obligations?
2. In what declaration on the VAT to reflect correction of the tax obligations at production return?
1. The tax obligations added at return shipped before production, korrektiruyutsya by the rules stated in item 4.5 of the Law on the VAT.
Let’s consider, how the sums of the tax obligations of the supplier and the tax credit of a pokuyopatel if after delivery of the goods change summy compensations of their cost, including recalculation at return of the goods are corrected.
At return by the buyer of production the enterprise seller should make Calculation of correction of quantitative and cost indexes to the tax consignment note (the annex 2 to the tax consignment note).
Number in the form of fraction is assigned to calculation: the chisliyotel means serial number of calculation, registriyoruyemy in the magazine, and a denominator – number of the nalogoyovy consignment note which made at proyoduktsiya shipment (Order No. 165 item 20 – 31 *).
Calculation is made in duplicate: original give to the buyer, and the copy remains at the seller. On the basis of this calculation the koryorektirovka is made:
• the seller – the sums of added earlier naloyogovy obligations;
• the buyer – the sums of the tax credit.
Correction of the tax obligations follows otrazit in the declaration on the VAT of that period, in the kotoyory return of the goods took place. These data at line 8.3 with a sign -.
Together with the declaration it is necessary to present in naloyogovy body the annex 1 to the declaration – Calculation of correction of the sums of the VAT to a tax deklayoratsiya on a value added tax.
In it is mute the reason of updating of nalogoyovy obligations is stated and the otkorrektirovanyony sum is specified.
2. At production return, it is necessary to reflect correction of the tax obligations in the general declaration on the VAT.
As earlier reflected tax obyazatelyyostvo were included in the general declaration on the VAT, in the same declaration it is necessary to reflect and their korrektiyorovka, that is reduction of the sum of such tax obligations.
* the Order of filling of the tax consignment note (it is approved as the order GNAU from 30.05.97 of No. 165).
(On Balans-Agro newspaper materials).