Acts and their analysis, submissions of the reporting regulating an order on the VAT and the personal income tax are given.
In tax inspection refuse to accept tax accounts (for example, on the VAT, the personal income tax) on papers: demand to bring it on diskettes or to sign the contract on ensuring electronic flow of documents.
Whether such actions are lawful? If isn’t present how to arrive to the enterprise in such situation?
In this case public officials BEND postupayut wrongfully, we will explain why.
According to the Law No. 2181 (to subitem z to Law subitem 4.4.2) the taxpayer having the right on a voluntary reyosheniye to submit tax accounts in an elektronyony form. That is, we will emphasize, this decision of the taxpayer. The same predusmotreyono and special orders, reglamentiruyushhimi an order of submission of the reporting on the VAT and the personal income tax:
• Personal income tax: tax calculation moves on paper, and in the presence of computer equipment is formed in the form of the file and moves together with the unpacked copy certified properly (subitem 2.3.1 and 2.3.2 Orders No. 451);
• VAT: the declaration on the VAT can be submitted on papers, magnetic carriers with rasyopechatanny copies, by means of e-mail, in the form of a usual mailing (Order No. 166 item 3.1). As we see, alternative options of delivery of the tax declaration a little. Besides, in subitem 4.1.4 of the Order No. 166 it is specified that voluntary the taxpayer has the right predstavit the declaration in an electronic form.
Thus, the taxpayer himself chooses a way of submission of tax accounts, and to oblige it to submit the reporting in an electronic form workers BEND not having the right.
But how nevertheless to arrive, if BEND refuses in prieme to the reporting on paper, demanding elektyoronny option?
We recommend to send tax accounts mail (before the expiration of a deadline of its giving). To the report to attach the statement addressed to the chief sootvetstvuyoyushchy BEND. The statement is made in any form, but in be mute should are specified a surname of the dolzhyonostny person, refused to accept a tax otchetyonost, and/or refusal date. In this case will be schitatsya that the reporting is handed over in day of its acceptance by postal department (proves to be true the receipt with a print of a postage stamp). Such order of submission of the reporting is provided by Law No. 2181 subitem 4.1.2.
Take into consideration: to send the reporting by mail it is possible in each tax period, not dozhidayas refusal BEND. However in this case it is necessary pomnit about sending term: not later than 10 days before the expiration of a deadline of submission of the nayologovy reporting (Law No. 2181 subitem 4.1.7).
Besides, sending the reporting mail, not zabudte to observe Order No. 799 requirements:
• on a mailing in the top part obyazayotelno there should be a mark "Report";
• it is necessary to send the letter with the declared tsenyonost, the inventory of investments and the assurance of receipt.
List of documents
1. The law No. 2181 – the Law of Ukraine from 21.12.2000 of No. 2181-111 About an order of repayment of obligations of taxpayers before budgets and the state specialized funds ("Balance", 2005, No. 48).
2. An order N2 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.
3. An order No. 451 – the Order of filling and giving by tax agents of tax calculation of the sums of the income, nachislenyony (paid) in favor of taxpayers, and the sums of the tax withheld from them, approved by the order GNAU from 29.09.03 of No. 451.
4. An order No. 799 – the Order of registration of mailings with an investment of materials of the reporting, settlement dokumentov and the declarations, approved by the resolution KMU from 28.07.97 of No. 799.
(On Balans-Agro newspaper materials).