GNAU letter from 25.04.08g is printed. No. 8870/7/16-1116 concerning compensation to agricultural producers from the budget of the VAT for operations for delivery of milk by them and meat in live weight to the processing enterprises for a zero rate.
(GNAU letter from 25.04.08 of No. 8870/7/16-1116)
The public tax administration of Ukraine in connection with receipt of inquiries of taxpayers and bodies of tax service concerning compensation from byudzheta a value added tax on operations on delivery of milk by them and meat in live weight to the pererabatyyovayushchy enterprises for a zero rate reports to agricultural producers.
According to subparagraph 6.2.6 of point 6.2 of article 6 of the Law of Ukraine from 03.04.97 of No. 168 About a value added tax (further – the Law) operations on delivery to the processing enterprises of milk and meat in live weight agricultural tovaroproizvoyoditel of all forms of ownership and managing are taxed on a zero rate.
Thus it is necessary to note that this norm ustanavlivaet only the size of a rate of a tax, and the right of accumulation by agricultural enterprises of all forms of a sobyostvennost of the sums of a value added tax for the milk realized by them, cattle, a bird, wool, and also for dairy production and meat products, proyoizvedenny in own processing shops, and the order of payment by it grants the processing enterprises is defined by point 11.21 of article 11 of the Law which the Cabinet council of Ukraine to define an order of charge and an ispolzoyovaniye of the specified means is authorized.
Such mechanism is approved by the resolution of Cabinet council of Ukraine from 12.05.99 of No. 805 About the Order of a nayochisleniye, payments and uses of the means directed for payment of grants to agricultural tovaroproyoizvoditel for put by them to the processing enterprises milk and meat in live weight.
By point 12 of the specified Order it is provided that on the basis of accounting data selskoyokhozyaystvenny producers monthly make the separate tax declaration on a value added tax of the milk put by them, cattle, a bird, wool, and also dairy production and the meat products made in own pereyorabatyvayushchy shops.
Besides, specified point 12 of the Order ustanovleyono that the rest of the tax obligations according to the tax declaration on a value added tax on put specified production is listed by the enterprise with flowing into the separate account, and the rest of the tax credit becomes covered by nayologovy obligations of the next tax periods.
To the date of entry into force of the resolution of Cabinet council of Ukraine from 28.03.07 of No. 596 About modification of resolutions of Cabinet council of Ukraiyona from February 26, 1999 of No. 271 and from May 12, 1999 of No. 805 (further – the resolution No. 596) the tax credit of the agricultural producers delivering to the processing enterprises milk and meat in live weight, joined in a tax deklarayotsiya of the taxpayer for the reporting period on which calculations with the budget, with compensation from the budget of the tax credit for this declaration were carried out.
The resolution No. 596 the specified Order was izlozhen in the new edition in which the norm given above wasn’t provided in Order point 2.
At the same time with it the norm of point 12 of the Order according to which the rest of the tax credit became covered by the tax obligations of the sleduyuyoshchy tax periods operated.
The resolution of Cabinet council of Ukraine from 02.04.08 of No. 300 About addition of point 2 of the Order of charge, payments and uses of means, napravyolenny grants for payment to agricultural producers for put by them to the pereyorabatyvayushchy enterprises milk and meat in live weight © (further – the resolution No. 300) renewed possibility for suppliers of milk and meat in live weight on processing enterprises not only to apply to such operations a zero rate naloga on the added cost, but also deklarirovat in this regard negative value of a value added tax to compensation, that is in budgetary, instead of the special declaration.
Thus, during the period from the date of entry into force of a poyostanovleniye No. 596 to the date of entry into force of a postanovyoleniye of No. of 300 operations on delivery to the processing enterprises of milk and meat in live weight on a zero rate and the tax credit of the agricultural tovayoroproizvoditel connected with specified operaciyami, joined in the special declaration on which calculations with the budget aren’t carried out.
Thus we note that by the letter of the Public tax administration of Ukraine from 07.04.08 of No. 7063/7/16-1117 it is reported that in connection with adoption of the resolution No. 300 the tax explanation, predoyostavlenny point 2 of the section V of Answers on single questions of collection of the value added tax, GNA of Ukraine sent by the letter from 07.11.07 of No. 22703/7/16-1117, isn’t applied.
Besides, the Public tax administration of Ukraine the letter from 16.04.08 of No. 4659/5/16-1516 informed the Ministry agrarian politiki Ukraine that letters of the Public tax administration of Ukraine from 06.11.07 of No. 11123/6/16-1515-23 (from 06.11.07 of No. 22539/7/16-1517-23), taking into account norm of point 4.5 of the Order of granting explanations of separate provisions of the tax legislation approved by the order GNA of Ukraine from 12.04.03 of No. 176 (registered in the Ministry of Justice of Ukraine 23.04.03 at No. 326/7647), aren’t applied in connection with coming into effect of the resolution of Cabinet council of Ukraine from 02.04.08 of No. 300.
To chairmen of the state tax administrayotsiya in AR Crimea, areas, the cities of Kiev and Sevastopol to bring the specified explanations to the notice podchinenyony divisions, to provide their account at carrying out control and verifying work and pronouncement of decisions in the course of appeal coordination and to organize explanatory work with taxpayers.
Vice-chairman of the Village CHEKASHKIN
Opinion of the All Ukraine accounting newspaper "Balans-Agro"
AND AGAIN ABOUT REFLECTION OF OPERATIONS ON SUPPLY OF MILK AND MEAT IN THE DECLARATION ON THE VAT
Let’s remind that by the resolution KMU from 02.04.08 of No. 300 (see "BALANS-AGRO", 2008, by No. 7) in the Order No. 805 it was returned norm, according to which operation on supply of milk and meat in live weight on the pererabatyyovayushchy enterprises are reflected in the general declaration on the VAT.
The published letter confirms our assumption stated in the comment to the Resolution No. 300, that GNAU will insist on, that during the period from 28.03.07 to 02.04.08 (when the corresponding norm as No. 805 wasn’t) such operations were reflected in the special declaration on the VAT.
Thus, as the tax credit which has arisen in connection with acquisition of the goods (services), ispolyyozovanny for production of milk and meat, also should be reflected in the same declaration, as the tax obligations, during the specified period of agricultural producers deprived of the right to the budgetary compensation because of application of a zero rate on operations of supply of milk and meat.
From the point of view of GNAU, only since 02.04.08 (the date of entry into force of the Resolution No. 300) such operations should be reflected in the general declaration on the VAT with the corresponding compensation of the sums of the VAT from the budget.
Our opinion remains the same: in the mentioned period of operation on supply of milk and meat to the pererabayotyvayushchy enterprises (including the sums of the tax credit) should be reflected in the general declaration on the VAT. Arguments in favor of it were stated in "BALANS-AGRO", 2007, No. 16, page 24; No. 22, page 12.
In the made comments letter of GNAU already stated the position, therefore to those enterprises which from 28.03.07 to 02.04.08 fixed such operations in the general declaration, remains nothing how to appeal against actions of taxing authorities in a judicial order.
Village MALSHAKOVA, deputy editor-in-chief.