In the publication it is a question of filling of the appendix to the declaration Interpretations of the tax obligations and the tax credit in a cut of contractors: in one line or separately according to tax consignment notes and cash vouchers.
The agricultural enterprise during the reporting period acquired at one supplier the goods, as according to the clearing settlement, and cash. The sums of the VAT were carried to the tax credit on the basis of tax consignment notes (according to clearing settlements) and cash vouchers in which tax number of the supplier was specified.
As on such contractor to fill the annex to the declaration Interpretations of the tax obligations and the tax credit in a cut of contractors: in one line or separately according to tax consignment notes and cash vouchers?
Really, the annex 5 to the tax declaration on the VAT (to reduced this appendix 2) predusmatrivaet interpretation of the tax credit and the tax obligations of the enterprise in a cut of contractors (item 4.2 of the Order of filling and submission of the tax declaration on the VAT, approved by the order GNAU from 30.05.97 of No. 166).
The sums of the VAT paid upon purchase of the goods (services), are reflected in the section II "Tax credit" of this appendix in the separate line on each postavyoshchik. The basis are tax consignment notes or other documents providing the right to inclusion of the sums of the VAT in the tax credit. Cash vouchers for the sum, in particular, concern them (subitem 7.2.6 of the Law on the VAT):
• to 200 UAH. in a day (without the VAT) if tax number of the supplier isn’t specified;
• to 10 000 UAH. in a day if it is specified.
Therefore, all depends on a concrete situation. If the agricultural enterprise received cash vouchers with nayologovy number of the supplier (about such case there is a speech in a question), the sum of total amount of delivery from such contractor for the reporting period, osushchestvyolenny as for non-cash, and in cash, it is necessary to reflect in one line in sootvetyostvuyushchy columns of the appendix, namely:
• in a column 2 to specify individual tax number of the taxpayer supplier (without his name);
• in columns 4 and 5 – total amount of delivery without the VAT and the VAT sum respectively.
And here if the agricultural enterprise received from poyostavshchik cash vouchers without their tax numbers, the volume of acquisition and the VAT sum on such dokumentam should be reflected total amount in the separate line in the section II "Tax credit" with the instruction in a column 2 of conditional individual tax number "100000000000".
And. BUZHDIGANCHUK, main state tax auditor-inspector of department of specific modes of the taxation of GNA VAT Department of Ukraine.