Chernivtsi: qualitative upgrade of electronic VAT administration
29 July 2015 entered into force the Law of Ukraine of 16.07.2015 643-VIII On Amendments to the Tax Code of Ukraine concerning improvement of the administration of the value added tax" (hereinafter - the Law). Pursuant to the requirements of the Tax Code of Ukraine (hereinafter - CLE) with amendments, makeenyh Law, DFS Treasury and Ukraine achieved the following: 1) July 29, 2015 taxpayers - agricultural enterprises that have chosen a special tax regime in accordance with Article 209 of the Tax Code, Treasury of Ukraine opened additional accounts (3752) in the electronic VAT administration intended for transferring funds to themspecial accounts opened in banks and / or bodies exercising treasury services budget. As of 07.30.2015 DFS these accounts have been registered and sent e-mails (J3001001) payers for additional details of their accounts in the system of electronic VAT administration; 2) August 2, 2015, thelooking at 23 o'clock DFS, taking into account CMU from 29.12.2010 1246 On approval of the Unified Register of tax bills," the work was suspended uniqueness filing of electronic reporting to reset to zero and recalculation of the amount of tax for which the taxpayer is entitled to register tax bill / calculation koryhuvReference in the Unified Register of tax invoices (hereinafter - YERPN; 3) for August 3, 2015 (the third working day after the date of entry into force of the Law) to registered taxpayers DFS was conducted: - Zeroing amount of tax for which the taxpayer is entitled to register a tax invoice / calculation adjustments YERPN (? Stickers) shaped Answersbut 2001.3 article 2001 and paragraph 34 of subsection 2 of section XX "Transitional Provisions" NKU and values ??of all its components specified TCU except indicators? NaklOtr,? And customs? NaklVyd that were formed, from 1 July 2015; - Increasing the amount? Stickers taxpayers: the amount of the average size of the tax amounts declared Mr.latnykom payable to the budget and canceled or extended, and also declared a special account of the payer - agricultural enterprise that has chosen a special regime for the last 12 reporting months / 4 quarters (? Overdraft); the amount wrongly and / or overpaid cash obligations of VAT as of 01.07.2015 (? Interlaced); the amount of balances on accounts of taxpayers in the system of electronic VAT administration at the beginning of the day August 3, 2015, that is, the amount of the account balance after debiting the payer's account in the budget or special account at c / d on the basis of registers DFS that were formed according to tax reportingVAT spine in June. If the taxpayer was not enough money to pay amounts of tax liabilities for June, the insufficient amount was transferred to the formula with a minus sign; 4) to calculate indicators? And NaklOtr? NaklVyd was moved in the adjustment calculations, compiled from 1 July 2015 and registered in YERPN to submit-term bills drawn up before 1 July 2015 subject to providing customers - taxpayers; 5) at the end of August 3, 2015 amount? Stickers was calculated on the basis of updated values ??of all its components and other indicators in accordance with paragraph 34 of subsection 2 of section XX "Transitional Provisions" NKU taken into account whencalculate the amount of tax calculated by the formula specified in paragraph 2001.3 Article 2001 TCU. 6) starting from 8.4.2015 YERPN registration tax invoices and payments adjustments, composed by 1 July 2015, carried out without limiting the amount? Stickers. In addition, DFS will provide the following: 1) to August 10, 2015 to registered taxpayers podatku sum? stickers will be increased: the amount of negative value, outstanding as at 07.01.2015 and the taxpayer declared in lines 24 and 31 tax returns VAT for June, which was provided by taxpayers to 31.07.2015. 2) to August 20, 2015 taxpayers applying the reporting quarter tax period, the amount of tax to which the taxpayerhas the right to register a tax invoice / calculation adjustments YERPN (? stickers) will be increased by the amount of negative value, outstanding as at 07.01.2015 and declared in lines 24 and 31 tax returns VAT for the second quarter of 2015. This was reported in the Chernivtsi City CouncilSource: http://artlife.rv.ua/