The public tax administration of Ukraine generalization of the materials which have arrived from payers on a tax for the added cost relatively about drawing up of the Appendix 2 to the Tax declaration.
"BALANS-AGRO" MAKES COMMENTS
GNAU letter from 06.08.08 of No. 15844/7/16-1117
The public tax administration of Ukraine carried out generalization of the questions which have arrived from playotelshchik of a value added tax and organov of national tax service as a result of introduction of changes in tax accounts on nalogu on the added cost, brought by the order of the Public tax administration of Ukraine from 17.03.08 of No. 159 (it is registered in Ministeryostva of justice of Ukraine 19.03.08 at No. 224/14915), relatively about drawing up of the Appendix 2 to the tax declaration on a value added tax The reference concerning the rest of the sum of otriyotsatelny value of the previous tax periods which remains outstanding after the budgetary compensation received in reporting tax periode, and is subject to inclusion in structure of the tax credit of the next tax period (further – the Reference), and sends the Design procedure of indicators of the Reference to data and the management in work.
To chairmen of the state tax adyoministratsiya in AR Crimea, areas, the cities of Kiev and Sevastopol to bring the specified explanations to the notice subordinates of divisions, to provide their account at carrying out control and verifying work and pronouncement of decisions in the course of appeal soyoglasovaniye and to organize explanatory work with taxpayers concerning correctness and completeness of submission of tax accounts on a value added tax.
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Vice-chairman of N RUBAN
The comment of the Balans-Agro newspaper of the Design procedure of indicators of the reference is offered to your attention.
The comment is coordinated with Margarita ALBINA, the deputy chief of department of methodology of GNA VAT Department of Ukraine
LONG-AWAITED DESIGN PROCEDURE OF THE BUDGETARY COMPENSATION
The right to the budgetary compensation (taking into account the restrictions established by subitem 7.7.11 of the Law on the VAT) payers at whom negative value of the sum of a tax of the previous reporting period at least partially remains by results of the next reporting periods receive – under condition of payment (by monetary calculations) to suppliers of the sums of the VAT at the expense of whom this negative value is created.
Such approach fixed in the Law on the VAT since 01.01.08, caused the questions connected with calculation of the sums of byudyozhetny compensation and filling of appendices 2 and 3 to the declaration on the VAT:
• whether it is necessary to compare the rest of negative value and the sum of the VAT paid in the previous reporting periods, on the same suppliers?
• tax discharge to suppliers should repay debt of that period in which there was a negative value? Or it can be any payment to suppliers for the previous periods (taking into account limitation period) which didn’t participate yet in calculations of the budgetary compensation?
You will find answers to these questions in a made comments Technique. Namely:
In a column 4 of the appendix 2 to the declaration the sum paid to suppliers in the predyduyoshchy tax periods which didn’t participate in Calculations of the sums of the budgetary compensation throughout the previous tax periods can be reflected only. The sum of the calculations carried out with suppliers is defined separately for each of the periods specified in a column 2 of the appendix 2.
If the tax credit of each considered period completely consists of actually paid sums of a tax as of the beginning of the reporting period (the period for which the declaration and appendices is filled), the indicator of a column 4 will be equal to an indicator of a column of 3 declarations of such period.
If the tax credit only partially consists of actually paid sums of a tax, then it is necessary opredelit, whether such "paid" part took in Calculations of the sums of the budgetary compensation in the previous tax periods part. If there is a sum which participated earlier in Calculations of the sums of the budgetary compensation, this sum is subtracted from partially "paid" credit and the difference (within negative value) is brought in a column 4 of the appendix 2 to the declaration of the considered period. If all "paid" part of the tax credit already participated in Calculations of the sums of the budgetary compensation for previous reporting periody, then value of a column 4 of the considered period equally to zero.
Thus, to compare negative value and tax discharge in a cut of suppliers at calculation of indicators of the appendix 2 it is not necessary. Yes it and isn’t always possible. After all to define, at the expense of calculations with what of suppliers obrazovalos negative balance of a tax, it is possible only if the tax obligations in the period aren’t present in general (or if at the enterprise few suppliers).
The sums paid to suppliers which have no otnoyosheniye to calculations for the concrete period (from a column 2) don’t participate in calculation of the budgetary compensation. It logically and corresponds to the put principle: the sums of the VAT which have been actually paid to suppliers (and money) are subject to compensation, though doesn’t follow from the formulation of subitem 7.7.2 of the Law on the VAT.
The sums of understating of declared budgetary compensation revealed at checks can’t be declared further to compensation on a current account. Such sums are considered by the payer in a line of 26 dekyolaratsiya and can be enlisted only in reduction of the tax obligations in the next reporting periods. In this case:
• the indicator of a column 5 of the appendix 2 to the declaration during the period in which understating is revealed, won’t be equal to a difference between indicators of columns 3 and 4 (will be more for the understating sum),
• the line 3 of the appendix 3 to the declaration will be less indicator of a line 2 for the same sum.