The text of addition of point 2 of the Order approved by the resolution KMU from May 12 1999g is printed. No. 805 accepted by the Resolution KMU from 02.04.08g. No. 300.
The resolution KMU from 02
The resolution KMU from 02.04.08 of No. 300
Came into force since 02.04.08.
The cabinet council of Ukraine decides:
To add point 2 of the Order of charge, payments and use of the means directed for payment of grants to agricultural tovaroproizvoditelyam for put by them to processing predyopriyatiya milk and meat in live weight, utverzhdenyony with the resolution of Cabinet council of Ukraine from May 12, 1999 of No. 805 *, the offer of the following contents: Thus the sums tax kredita for the reporting period join in a nalogovuyudeklaratsiya on a value added tax of the taxpayer on which calculations with the budget are carried out..
Y.TYMOSHENKO
Prime minister of Ukraine
HURRAH! SUPPLY OF MILK AND MEAT TO SOFTWARE AGAIN IN THE GENERAL DECLARATION
So, to the Order No. 805 at last returned norm because of which serious passions a year ago inflamed.
Let’s remind, the resolution KMU from 28.03.07 of No. 596 About modification of resolutions KMU from 26.02.99 of No. 271 and 12.05.99 of of No. 805 from the mentioned Order excluded norm that supply of milk and meat in live weight on the processing enterprises (further – software) is reflected in the general declaration on the VAT. Earlier we wrote (see "BALANS-AGRO", 2007, No. 16, page 24 and No. 22, page 12) that the similar exception yet doesn’t mean that now such operations should be reflected in the special declaration. Arguments in favor of this opinion were given in the specified publications.
In too time of GNAU published the letter ot06.11.07 of No. 22539/7/16-1517-23 in which obliged to include supply of milk and meat to software, and also the tax credit which has arisen in connection with these operations, in the special declaration on the VAT. Thereby on such operations of agricultural producers deprived of the budgetary compensation on the VAT.
As the made comments resolution came into force since April 2 of the current year, from this date all agricultural producers (including those who according to GNAU recommendation reflected earlier the tax credit and the tax obligations on supply of milk and meat in software in the special declaration) should include such operations in the general declaration on which calculations with the budget are made.
As to the operations which have been carried out since March 28, 2007 (the date of entry into force of the Resolution No. 596) till April 2, 2008, GNAU, most likely, will insist after all on that they were reflected in the special declaration on the VAT. Therefore to the enterprises which during the specified period brought such operations in the general declaration, probably, it is necessary to protect the interests in a judicial order.
(On newspaper materials Balance Agro).