The Ministry of Finance of Ukraine obliged GNAU concerning inclusion by agricultural producers of the tax credit on operations on supply of milk and meat in live weight to the processing enterprises for a zero rate in the tax declaration of the taxpayer.
GNAU letter from 11
About PERFORMANCE of the ORDER of CABINET COUNCIL of UKRAINE from 20.06.2008 of No. 32170/0/1-08
(About compensation of the VAT to producers of milk and meat. – Edition)
Ukraiyona’s public tax administration reports that Ukraiyona’s Ministry of Finance from 07.07.08 of No. 31-20020-07-18/25910 obliged the State tax administrayotsiya of Ukraine to provide with the letter performance a porucheyoniya of Cabinet council of Ukraine from 20.06.08 of No. 32170/0/1-08 to point 2.16 of the protocol of a meeting of the Prime minister of Ukraine Tymoshenko Yu. Century with predyostavitel of all Ukraine trade unions agrarnogo sector and separate industries from June 5, 2008 concerning inclusion by selyyoskokhozyaystvenny producers of the tax credit on operations on supply of milk and meat in live weight to the processing enterprises for a zero rate in the tax declaration of the taxpayer on which calculations with the budget, with a vozyomeshcheniye from the budget of the tax credit for this declaration for the tax periods of 2007 – 2008 for which such tax credit wasn’t compensated are carried out.
Vice-chairman of the Village CHEKASHKIN
COMMENTS OF THE EDITION "BALANS-AGRO"
TO PRODUCERS OF MILK AND MEAT WILL COMPENSATE THE VAT
So, GNAU gave OK to compensation of the VAT on operations of supply of milk and meat on the pererabayotyvayushchy enterprises (further – software). That is recognized that such operations should be reflected in the general declaration on the VAT on which calculations with the budget, and both in current, and last year are made.
What was?
Let’s remind background of this problem. All began that the resolution KMU from 28.03.07 of No. 596 from the Order No. 805 excluded norm that supply of milk and meat in live weight is reflected in software in the general declaration on the VAT. Then we wrote ("BALANS-AGRO", 2007, No. 16 and No. 22) that the exception of this norm doesn’t mean that now these operations should be reflected in the speyotsialny (reduced) declaration.
In turn, GNAU published the letter from 06.11.07 of No. 22539/7/16-1517-23 in which obliged selkhozyotovaroproizvoditel to reflect supply of milk and meat in software, and also the tax credit which has arisen in connection with such operations, in the special declaration on the VAT. Thereby the enterprises deprived of the right to the budgetary compensation on the VAT on the specified operations.
Then KMU the resolution from 02.04.08 of No. 300 (see "BALANS-AGRO", 2008, No. 7) corrected the mistake and returned the norm withdrawn earlier to the Order No. 805.
In reply to this GNAU wrote (see the letter from 25.04.08 of No. 8870/7/16-1116, "BALANS-AGRO", 2008, No. 10) what to reflect such operations of delivery in the general declaration it is possible only from the moment of Postayonovleny No. 300 acceptance, i.e. since April 2 of the current year. And during the period from 28.03.07 to 02.04.08 (when the sootvetyostvuyushchy norm as No. 805 wasn’t) it was necessary to show them in the special declaration.
In edition comments to the above-stated documents we insisted that irrespective of the izmeyoneniye brought in the Order No. 805, supply of milk and meat should be reflected in software only in the general declaration.
And here at last GNAU was given (the truth, intervention of the Ministry of Finance and KMU) and priznala for this purpose was required that these operations are necessary for reflecting in the general declaration both in the 2007th, and in 2008.
What will be?
What now to do to those to agricultural producers whom as directed GNAU during the period from 28.03.07 to 02.04.08 reflected supply of milk and meat in software in the special declaration?
They can carry out adjustment which is meant as an exception of the specified operations (including the sums of the tax credit) from the special declaration and their reflection in the general declaration.
At the same time to correct such "mistake" in the current declaration, in our opinion, it is impossible, after all otkorrektirovat it is necessary not only the sums of the tax credit (operation on acquisition of the goods, services), but also the sums of the tax obligations (operation of supply of milk and meat on software). The sums of the tax credit on the last operations therefore are reflected in the general declaration that in it delivery is shown also.
And here to modify the tax obligations in the current declaration (according to p. 8) in this case it is impossible as they on these operations just and aren’t present – supply of milk and meat to software oblagaetsya on a zero rate.
Thus, for correction of a so-called mistake it is necessary to submit specifying calculation for each reporting period in which it was allowed.