The public tax administration of Ukraine the order from 17.03.08g. to No. 59 made explanations on the brought changes in tax accounts by drawing up of the tax declaration on a value added tax.
ABOUT TOPICAL ISSUES
GNAU letter from 14.04.08 of No. 7681/7/16-1117
(with changes and the additions brought by the letter of GNAU from 18.04.08 of No. 8109/7/16-1117)
(Extraction)
The public tax administration of Ukraine carried out generalization of the most topical issues which arose during modification of tax accounts on a tax on the added stoiyomost, brought by the order of the Public tax administration of Ukraine from 17.03.08 of No. 159 (it is registered in the Ministry of Justice of Ukraine 19.03.08 at No. 24/14915), and sends answers to data and the management in work.
Vice-chairman of the Village CHEKASHKIN
ANSWERS TO THE QUESTIONS WHICH HAVE ARRIVED FROM TAXPAYERS IN DIRECTORY DEPARTMENT OF NATIONAL TAX SERVICE
1. Check donachislena sum of a tax on doyobavlenny cost. Whether this sum in line 23.5 tax declarations is reflected?
The line 23.5 is provided for reflection of increase or reduction of the rest of negative value, kotoyory after the budgetary compensation (line 26) by results of the cameralistic or dokumenyotalny check which has been carried out by taxing authority joins in structure of the tax credit of the next tax period.
2. How in the appendix 5 tax nayokladny registrations with different dates are reflected?
The tax credit of the reporting period can consist not only of the sums of a tax carried in the tax credit on the basis of tax consignment notes, written out and poyoluchenny in the reporting period, and and the tax consignment notes which received with delay and have been written out in the previous tax periods. Therefore in the appendix 5 section II Interpretations of the tax obligations and the tax credit in a cut of contractors the number of records on the certain contractor will equal to quantity of the tax periods in which such tax nakladyony were written out, thus in a column 3 the period of an extract of tax consignment notes is specified.
For example, if the tax credit is created on one contractor on the basis of the tax consignment notes received in March, 2008, but written out in March, 2008, February 2008, December, 2007, in a column 3 entry is made:
• 12.2007;
• 02.2008;
• 03.2008.
3 whether. The name of the buyer in a priloyozheniye 5 is specified?
In the annex 5 to the tax declaration on a value added tax in Order No. 159 edition in the section I "Tax obligations" and in razdele II "Tax credit" in a column 2 ukazyvaetsya individual tax number of the contractor of the taxpayer buyer or the supplier sootyovetstvenno, their names thus aren’t specified.
4 whether. It is necessary to fill the appendix 5 in case in the declaration on a value added tax there are no data – proyocherka are put down only?
In case in the declaration on a value added tax there are no data – crossed out sections that testifies to absence in the reporting (tax) period at the taxpayer of economic activity and consequently – about absence at it the economic relations with contractors (pokupatelyami / suppliers), the annex 5 to the tax declaration on a value added tax isn’t filled are put down only and it is not represented.
5 whether. It is possible in sections I and II of the appendix 5 to the naloyogovy declaration on a tax on the added stoiyomost in electronic form to add lines?
As filling of the appendix 5 to a tax deklayoratsiya on a value added tax predusmatrivaet reflection in sections I and II of the tax obligations and the tax credit for the reporting (tax) period in the separate lines in a cut of contractors all bar none, is provided to taxpayers the right when filling this appendix to add lines depending on number of contractors.
6. How the annex 2 to a tax deyoklaratsiya is filled?
The appendix 2 provides reflection (columns 2 and 3) on the periods of emergence of the rest of otritsatelyyony value of the previous tax period minus the sum of a tax which is subject to payment in the budget following the results of the current reporting period (a line of the 24th nayologovy declaration of the reporting tax period).
For example, value of a line of 24 declarations for March, 2008 should be proinventarizovano since the period in which the tax credit which led to emergence of otritsatelyyony value of a tax which wasn’t compensated from the budget in the previous reporting periods was created and is reflected in the above-stated columns.
In case of implementation of payment of the specified rest such sum is reflected in a column of 4 References. Value of a column 4 is transferred to a line 2 of the appendix 3 to the naloyogovy declaration on a value added tax Calculation of the sum of the budgetary compensation.
The column 5 joins the sum of the rest of negative value of a tax which can’t be compensated in the current reporting period and is transferred in stroku 26 declarations of the current reporting period.
11 whether. It is necessary to the tax declaration on a value added tax for March, 2008 predstavlyat the appendix 5 according to the Order No. 159?
The order of the Public tax administration of Ukraine from March 17, 2008 of No. 159, zaregistriyorovanny in the Ministry of Justice of Ukraine on March 19, 2008 at No. 224/14915, came into force since March 30, 2008, thus, the declaration for March, 2008 is represented according to requirements and for a form, provided by this order.
By point 4.2 of the Order of filling and submission of the naloyogovy declaration on a value added tax in edition of the Order No. 159 it is provided that odnoyovremenno with the declaration all necessary annexes to the declaration which representation is provided by this Order, in particular, interpretations of the tax obligations and the tax credit in a cut of contractors (the annex 5 to the naloyogovy declaration on a value added tax and the annex 2 to the tax declaration on a value added tax (reduced)) should be represented.
Taking into account specified to the tax declaration on nalogu on the added cost for March, 2008 it is necessary to represent the appendix 5 according to the Order No. 159.
2. If the taxpayer writes out koryorektirovka calculation to the tax consignment note, whether such adjustment in the annex 5 to the tax declaration is reflected? If yes, that in what line?
Corrections of the tax obligations (a line of the 8th nayologovy declaration on a tax on the added stoiyomost) and the tax credit are reflected (line 16) in the appendix 1 and not reflected in the appendix 5.
3. How lines in the annex 5 to the nayologovy declaration in a cut of contractors are filled?
In sections I and II of the appendix 5 to the tax declaration on a value added tax the total amount of a poyostavka and total amount of a tax for the reporting (tax) period on each contractor are reflected in the otdelyyony lines. Thus in the appendix 5 section II Interpretations of the tax obligations and the tax credit in a cut of contractors the number of records on the certain contractor will equal to quantity of the nayologovy periods in which tax consignment notes which granted the right to the tax credit were written out.
4 whether. It is necessary to represent Calculation of the sum of byudyozhetny compensation (the annex 3 to the tax declaration) if the payer doesn’t declare the value added tax sum to the budgetary compensation?
In the annex 3 to the tax declaration on a value added tax it is specified that it is represented the taxpayer who has the right on polucheyony of the budgetary compensation according to podpunkyoty 7.7.2 points 7.7 of article 7 of the Law (is filled the line of the 24th tax declaration of the reporting tax period).
5. What order of filling of the appendix 5?
The appendix 5 Interpretations of the tax obligations and the tax credit in a cut of contractors.
In the Section I "Tax obligations" interpretation only lines of 1 declaration on a value added tax Operations in the tayomozhenny territory of Ukraine which are taxed on a rate of 20 percent is carried out.
The sums of a tax paid during customs registration of the goods in the Section I of the appendix 5, aren’t reflected.
In columns Z, 4 are reflected total amount of delivery and promising the value added tax sum in a cut of each contractor – the payer of a tax. In a column 2 only individual tax number of the taxpayer is put down, his name isn’t filled.
In case of implementation during reporting perioda deliveries of the goods (services) to defaulters of a tax and/or not identified persons such operations are reflected in the line "Other". In a column 3 the total amount of delivery to such persons is reflected, in a column 4 – promising the tax sum.
In the Section II "Tax credit" in lines 4 and 5 otrazhayutsya volumes of acquisition of the goods (services) and the tax sum in a cut of suppliers (with the instruction in a column 2 of only individual tax number of the supplier).
In an appendix 5 column 3 Interpretations of nalogoyovy obligations and the tax credit in a cut of contractors the period of an extract of nalogoyovy consignment notes as the tax credit of the reporting period can consist not only of the sums of a tax carried to the tax credit on the basis of tax consignment notes, written out and received in the reporting period, and and tax consignment notes, poluyochenny with delay and written out in the previous tax periods is specified. Thus, the number of records on the certain contractor will equal to quantity of the tax periods in which such tax consignment notes were written out.
In case of use of the received goods (services) in assessed and not taxable operations distribution of the tax credit is carried out to soyootvetstviya with requirements of subitem 7.4.3 of item 7.4 of article 7 of the Law of Ukraine About a value added tax, and reflection in the appendix 5 is performed in its sootvetyostvuyushchy sections Operations on acquisition from the VAT which provide the right of formation of the tax credit and To operation on acquisition from the VAT which don’t provide the right of formation of the tax credit, under such circumstances one kontragent will be reflected in the section II twice.
6. An order of filling of the appendix 5 to the declaration on a value added tax (tax credit) in a case when goods purchased are partially used in taxable opeyoratsiya?
In case of use of the received goods (services) in assessed and not taxable operaciyax distribution of the tax credit is carried out according to requirements of subitem 7.4.3 of item 7.4 of article 7 of the Law of Ukraine About a tax on the added stoiyomost, and reflection in the appendix 5 is performed in its appropriate sections Operations on a priyoobreteniye from the VAT which provide the right of formation of the tax credit and To operation on acquisition from the VAT which don’t provide the right of formation of the tax credit.
In this case one contractor will be reflected in the section II twice.
7. What order of submission of the appendix 5 in case of representation of specifying calculation (with interpretation on contractors or not)?
In case of representation of specifying calculations, correction of the tax obligations and/or the tax credit is carried out to the kotoyory, for the specification sum predstavlyayutsya interpretations according to the appendix 5 for the specification sum in a cut of contractors (point 4.2 of the Order of filling and representation of a tax dekyolaratsiya on a value added tax).
8. What order of filling of a column 3 Standard item without the VAT annexes 5 to the declaration on a value added tax, namely the sums in a cut of separately taken contractors zapolnyayutsya in grivnyax with kopeks (as according to the register) or without kopeks? If without kopeks how it is correct to carry out a rounding off of the sums that in a total line all in a month total amount coincided with data of a line of 1 declaration on a tax on doyobavlenny cost (and in case of filling razdela II – with line of 10.1 declarations on a value added tax)?
With a view of the minimum deviations of the sums of a tax on the doyobavlenny cost, specified in Interpretations of nayologovy obligations and the tax credit in a cut of contractors and in the corresponding lines of the tax declaration on a value added tax, yavlyaetsya expedient filling of the contractors given in a cut in grivnyax with kopeks, and when filling a line All for a month (quarter) to make an okrugyoleniye by generally established rules.
9 whether. It is necessary to reflect in sections I and II of the appendix 5 to the tax declaration on a value added tax of all without an exception of buyers and poyostavshchik of payers of a value added tax if their quantity exceeds 500?
In sections I and II of the appendix 5 to the tax declaration on a value added tax separate strokami the total amount of delivery and total amount of a tax for the reporting (tax) period on contractor everyone bar none (to the buyer or the supplier) the taxpayer irrespective of their quantity are reflected.
10. What order of filling of the appendix 5 by order of No. 159 in case of sale of the goods (services) to defaulters of a value added tax (individual tax number is absent)?
Operations on realization of the goods (services) to neplatelyyoshchik of a tax and/or not identified persons are reflected in line "other" the section I "Tax obligations" of the appendix 5 to the tax declaration on a value added tax.
11. In what line of the tax declaration on a value added tax the sum of the tax credit according to tax consignment notes which are received with delay is reflected?
Taking into account that the tax consignment notes received with delay, join in the register of the received tax consignment notes of that reporting period in which they are received, the sums of the tax credit according to such tax consignment notes are reflected in total amount of the tax credit of the reporting tax period (line 10.1).
FROM EDITION
1Soxranena original numbering.