there is a right to the tax credit?

Whether it is answered to a question Has the right agricultural enterprise to carry in the tax credit of the sum the VAT paid at acquisition of inventory items at the expense of means of special calculations if the enterprise uses special modes of payment of the VAT.

ACQUISITION of TMTs FOR of MEANS of SPECIAL ACCOUNTS: WHETHER there is a RIGHT TO the TAX CREDIT

The agricultural enterprise uses special modes of payment of the VAT according to item 11.21 and 11.29 of the Law on the VAT.

1 whether. Has such enterprise the right to carry in the tax credit of the sum the VAT paid at acquisition of inventory items at the expense of means of special accounts?

2. If such right is, in what declaration it is necessary to reflect these sums?

1. Yes, the enterprise has such right.

The sum of the VAT paid at acquisition of the goods, belongs in structure of the tax credit if these to­vary are got for use:

1) in economic activity;

2) in taxable operations (subitem 7.4.1 of the Law on the VAT).

Getting TMTs at the expense of means of special accounts, the enterprise observes these both conditions, as:

• (economic activity) spends means from special accounts, which prednaz­nachayutsya only for acquisition commodity ma­terialnyx values of a production nayoznacheniye;

• plans to use TMTs at production in taxable operations.

Thus, the enterprise has the right to the nalogoyovy credit in the general order if gets TMTs at the expense of means of special accounts on which the sums of the VAT reflected in special declarations are transferred.

2. The declaration choice on the VAT for reflection of the nayologovy credit at TMTs acquisition at the expense of means of special accounts depends on the purposes tako­go acquisitions:

• when using TMTs for production of a produkyotsiya of animal husbandry to reflect the tax credit it is necessary:

– or in the general declaration on the VAT (if the predpriyoyaty are handed over by milk or cattle in live weight on the pereyorabatyvayushchy enterprises),

– or in special which moves according to item 11.21 of the Law on the VAT (if the enterprise sells animal husbandry production not in live weight or to not processing enterprises);

• when using TMTs in other production activity the tax credit is subject an otrazheyoniya in the special declaration, which pred­stavlyaetsya according to item 11.29 of the Law on the VAT.

(On Balans-Agro newspaper materials).

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