At Vinnytsia for farmers provided separate accounts in the system of electronic VAT administration
Department of DFS in Vinnytsia region informs that on July 29 this year, came into effect changes the Law of Ukraine from 16.07.2015r. 643 with Article 209 of the Tax Code of Ukraine, which establishes the order of the special regimeTaxation in agriculture and forestry, and fisheries. As before, the VAT charged on agricultural enterprise value of agricultural products delivered by him / services not payable to the budget and remain in full possession of the agricultural enterprise to reimburse sawe tax paid (accrued) provider on the cost of production factors, through which generated a tax credit, and if the balance of such amount of tax - for other industrial purposes. Innovations relating to special accounts on which these amounts are accumulated tax, subject of electronic VAT administration, namely: For tAKOG accumulation of farms enrolled funds to personal accounts in the system of electronic tax administration open to the transfer of funds to the Special Account in a Bank or Treasury. Funds deposited into such accounts in electronic tax administration system automatically during operationsiynoho day in which funds were received on these accounts are transferred to the Treasury special accounts farm, open a bank or Treasury. Agricultural enterprises - subjects of special tax regime in the terms set by the Tax Code for independent tax payment obligations haveensure their transfer to an account in the system of electronic tax administration, open to the transfer of funds to special accounts, funds in an amount sufficient to transfer to a special account on the basis of submitted tax returns, which reflects the results of activities within the special tax regime Fr.yahom reporting (tax) period. Settlements with the budget for other transactions performed during the reporting (tax) period is not within the special tax regime carried out an agricultural enterprise - subject to a special tax regime in general terms. This was reported in the Vinnytsia Regional State AdministrationSource: http://artlife.rv.ua/