In a published material the GNAU VAT Department explanation about consequences in case of the allowed mistake is given at a mark of a code in the special reduced declaration and as it can be corrected.
The agricultural enterprise applying the special tax treatment according to item 11.29 of the Law on the VAT, in the special reduced declaration in the field about its type graded on a code 0132 (the declaration according to item 11.21) instead of a code 0133 (the declaration according to item 11.29).
This mistake and how it can be corrected will lead to what consequences?
Payers of the VAT on whom standards of item 11.29 of the Law on the VAT extend, in the special (reduced) declaration on the VAT (further – the special declaration) do a mark in the field on a code 0133. Payers of the VAT, for the koyotory the standard of item 11.21 of this Law extends, in the special declaration do a mark in the field on a code 0132.
The special declaration, which form is approved by the Order No. 499, it is represented separately on each of the ukazanyony special tax treatments (according to standards of item 11.21 and item 11.29 of the Law on the VAT).
Reception and computer processing of declarations osushhestvlyayutsya bodies of GNS according to Methodical recommendations No. 171. According to these recommendations after reception and registration of declarations information containing in them, is transferred to electronic databases and checked in the automated mode. The tax obligations which are subject to charge, are imported automatically transferred) to cards of personal account of taxpayers.
Each of special declarations is carried in the separate card of personal account opened in body by GNS in a place of registration of agricultural enterprise.
In the stated situation the agricultural enterprise applies the special tax treatment according to item 11.29 of the Law on the VAT. Therefore for it the card of personal account on the VAT as was open for a selkhoztovaroproizvoyoditel on whom this norm extends.
In case of receiving from such taxpayer of a spetsyodeklaratsiya with a mark on a code 0132 the taxing authority should find out the bases for submission of such declaration and after it to open a new card of personal account and to bring in it the sums the VAT specified in this declaration. The special declaration, kotoyory the enterprise was obliged to present according to item 11.29 of the Law on the VAT, it is considered unaccorded.
If nevertheless the taxing authority opened a card of the litseyovy account, without having found out the bases for this purpose, and predyopriyaty independently revealed a mistake before the termination of an established period of submission of the declaration on the VAT, it should present in body of GNS:
• the special declaration with a mark on a code 0133;
• the letter with a request to cancel the special declaration on a code 0132.
If the mistake is revealed after the termination ukazannogo term, for its correction the agricultural enterprise should present in body of GNS:
• the special declaration with a mark on a code 0133;
• specifying calculation of the tax obligations for the VAT in connection with correction of independently revealed mistakes to the special declaration with a mark on a code 0132 (the annex 6 to the Order No. 166). It follows zapolnit so that all indicators earlier reflected in this declaration were specified with znayoky "minus" i.e. that in the corresponding card of personal account earlier added sum of the VAT was withdrawn from charge.
I will notice: if term of submission of the declaration on the VAT expired, the body of GNS has the right to apply to a selyyokhozpredpriyatiya the financial sanction at a rate of 10 NMDG (170 UAH.), provided by Law No. 2181 subitem 17.1.1, for untimely representation of a spetsyodeklaratsiya according to item 11.29 of the Law on the VAT.
List of documents
1. The law No. 2181 – the Law of Ukraine from 21.12.2000 of No. 2181 About an order of repayment of obligations of taxpayers before budgets and the state specialized funds.
2. The order No. 499 – the order GNAU from 23.10.98 of No. 499 About modification of tax accounts on a tax on dobavyolenny cost.
3. An order No. 166 – the Order of filling and submission of the tax declaration on a value added tax, approved by the order GNAU from 30.05.97 of No. 166.
4. Methodical recommendations No. 171 – Methodical recommendations about reception and computer processing of tax accounts of taxpayers in bodies of GNS of Ukraine, approved by the order GNAU from 01.04.06 of No. 171.
Irina ZHURBA, main state tax auditor-inspector of department of administration of the VAT of GNAU VAT Department