At Vinnytsia told how to turn on electronic account too imputed VAT

According to paras. 2001.6 Article 2001 of the Tax Code if on the date of filing of the VAT balance of the electronic credit exceeds the taxpayer's tax liabilities payable to the budget in accordance with the submitted sigwrong, the taxpayer may file within that tax return statement (Annex D4), according to which such excess to be transferred: a) or the budget as part of payment of tax liabilities of the tax; b) or the current account of the taxpayer, details payer notes the statement in the amount of balance that Laneevyschuye amount of tax debt from the tax and the amount of the agreed tax liability tax. The amount that can be transferred to the payer of the electronic account on its own current account, is shown in column 5 of the table of information application (D4), defined as the difference Count 1, 2, and 3 (gr. 1 - Gr. 2 - oz. 3). Current account number, nand which is necessary to transfer funds unduly credited, and the respective bank MFIs must be indicated in the text of the taxpayer under the table of information specifically provided for in boxes. If the taxpayer made a mistake in the account number or bank MFIs, it has the right to the deadline for payment of tax obligations specified in the hearthtkoviy the VAT, which filed the application (F4) with the wrong current account details, submit clarifying the calculation of the application (F4). In this adjusted calculation all columns except the details of the taxpayer are not filled (dashes and zeros are not tabulated), and application (D4) indicate only the details are correct, the currentown calculations, which are to be transferred the funds. The remaining fields of application (D4) are not filled (dashes and zeros are not tabulated). In the case of a taxpayer excess amount of tax listed in tax bills stacked in the reporting period and recorded in YERPN, over the amount of tax liabilities for tax on supply operationI products / services declared in the tax accounting in this reporting period, the return of overpaid funds credited to the payer does not, regardless of the amount of funds transferred too (p. 2001.5 art. 2001 of the Code). This mechanism does not apply to extra electronic account opened for agricultural Companyin that the special taxation regime elected in accordance with Article 209 of the Tax Code of Ukraine. DFS Division of Communications Directorate in Vinnytsia region This was reported in the Vinnytsia Regional State Administration

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