At Vinnytsia subject to automatic budgetary compensation
Department of DFS in Vinnytsia region reminds taxpayers of VAT legislation on the right to receive automatic budgetary compensation. Therefore, rules of paragraph 200.19 of Article 200 of the Tax Code of Ukraine the right to receive automatic budgetary compensation podatku with taxpayers who simultaneously meet the following criteria: - Not in court bankruptcy proceedings under the Law of Ukraine " On Restoring Debtor's Solvency or Declaring it Bankrupt & quot ;; - Legal entities and individuals - entrepreneurs included in the Unified State Register of Legal Entities and Individualpersons - entrepreneurs and the Register in respect of them are not included in records: a) lack of confirmation statements; b) the absence at the location (place of residence); c) making decisions on separation, dissolution of legal entities, business individual - entrepreneur; d) recognition is wholly or partly invalid constituentdocuments or changes to the constituent documents of a legal entity; e) termination of state registration of the legal entity or business individual - entrepreneur and regarding such persons have no solution or information on which conducted state registration of legal entity or termination of entrepreneurship individual - nidpryyemtsya; - Have fixed assets, the residual carrying amount of the reporting date which tax accounting than three times the amount of tax claimed for refund or received for one year from the banking institution, listed by the Cabinet of Ministers of Ukraine, a financial guarantee which is valid from the day of filing the relevant applicationsing the return of VAT refund (if the audit found violations of tax legislation regarding tax amounts unduly claimed for budgetary compensation, such financial guarantee should be extended for an additional period of up to two years), and: a) complete a transaction subject to the zeroand the rate (the share of which during the preceding twelve consecutive tax reporting period (months) aggregate is at least 40 percent of total deliveries (for taxpayers with quarterly reporting period - during the previous four consecutive periods) or b) made investments in fixed assets in the amountsat least 3 million over the last 12 calendar months. Taxpayers who earned an automatic refund on the basis of this criterion, the amount of such compensation shall not exceed the aggregate amount of tax paid as part of the cost of acquisitions (including in the case of import into the customs territory of Ukraine) / sporesudzhenyh fixed assets regardless of whether they were commissioning; - Have no tax debt. According to paragraph 200.20 of Article 200 of the Code supervisory authority in case of inconsistencies criteria for automatic budgetary compensation VAT and the lack of such a taxpayer the right to automatic budget refunduvannya VAT must, within 17 calendar days after the deadline for reporting to inform the taxpayer of the relevant decision and provide detailed explanations and calculations on the criteria mentioned are not met. If the audit, including cameral, discovered the discrepancy sum budgetary compensationsof the amount stated in the VAT, DFS authority pursuant to paragraph 58.1 of Article 58 of the Code VAT payer sends tax notice-decision: form " B1 " - In the case of excess of VAT reimbursement by understatement or overstatement of tax liabilities VAT credit; form " B3 " - Inif fact-finding, in which the taxpayer has the right to receive refund. Thus in the absence of violations of Articles 197 - 199 of the Code of the amount by which denied the budgetary compensation (in the form " B3 "), may be included in the taxable value increase lines " increased / decreased balance negativelyOn value (negative value tax previous reporting periods) the audit supervisory body " VAT tax return for the reporting (tax) period, which accounts for day coordination of the tax notification solution. This was reported in the Vinnytsia Regional State AdministrationSource: http://artlife.rv.ua/