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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE MINISTRIES OF ECONOMY AND EUROPEAN INTEGRATION OF UKRAINE OF STATE TAX ADMINISTRATION OF UKRAINE OF THE STATE CUSTOMS SERVICE OF UKRAINE

of August 31, 2004 No. 545/315/502/637

About approval of the Technique of forecasting of receipts of the value added tax

In pursuance of Item 2 of Article 2 of the Presidential decree of Ukraine of June 23, 2004 N 671 "About urgent measures concerning increase in efficiency of exaction of the value added tax" and Item 26 of protocol N 25 of meeting of Government committee of economic development and concerning the European integration of August 19, 2004 we ORDER:

1. Approve the Technique of forecasting of receipts of the value added tax (further - the Technique) which is applied.

2. To the state committee of statistics of Ukraine, the Ministry of Economy and European Integration of Ukraine, State Tax Administration of Ukraine, the State Customs Service of Ukraine to provide provision to the Ministry of Finance of Ukraine of the indicators specified in appendix 1 to the Technique.

3. Recommend to the National Bank of Ukraine, to the State Treasury of Ukraine to provide to the Ministry of Finance of Ukraine information specified in appendix 1 to the Technique.

4. Under the Ministry of Finance of Ukraine to provide to research financial institution scientific maintenance of forecast calculations.

5. To impose control of execution of the order in the Ministry of Finance of Ukraine on the acting as the First Deputy Minister Myarkovsky A. I., in the Ministry of Economy and European Integration of Ukraine - on the deputy minister Mussina L. A., in State Tax Administration of Ukraine - on the vice-chairman Kopylov V. A., in the State Customs Service of Ukraine - on the vice-chairman Voytseshchuk A. D.

 

Acting as first deputy Minister of Finance of Ukraine

A. I. Myarkovsky

Minister of Economic Affairs and concerning the European integration of Ukraine

M. I. Derkach

Chairman of the State tax administrations of Ukraine

F.O.Yaroshenko

Chairman State Customs Service of Ukraine

M. M. Kalensky

IT IS APPROVED: Chairman of the State committee statistics of Ukraine of O. G. Osaulenko

Approved by the Order of the Ministry of Finance of Ukraine, the Ministry of Economy and European Integration of Ukraine, State Tax Administration of Ukraine, the State Customs Service of Ukraine of August 31, 2004 No. 545/315/502/637

Technique of forecasting of receipts of the value added tax

I. General provisions of the Technique

1. The purpose of the Technique is increase in justification of forecast receipts of the value added tax (further - tax) and coordinations of solutions of rather forecast amounts of receipts of tax on stages of creation of the draft of the Government budget of Ukraine.

2. The technique allows to predict receipt of tax, considering changes in environment of the internal demand, in dynamics and structure of gross value added by types of economic activity, change of the current and perspective amounts of export-import transactions.

II. Information support and its sources

3. The basis of information support for calculations for the Technique are indicators of system of national accounts, including the tables "expenses release" (cross-industry balance). Basis of information support of forecast macroeconomic indicators is the forecast of economic and social development of Ukraine.

4. For accounting of features of forming of receipts of tax depending on changes in environment of the internal demand data of rather final consumer spendings of households, the retail turnover, rendering of services to the population, gross accumulating of fixed capital are used.

5. For determination of component of import in indicators of final demand indicators of the tables "expense release" and statistical information on sales of goods in retail chain stores and network of restaurant economy are used.

6. For accounting of features of forming of receipts of tax on types of activity the structures of gross value added this relatively are used.

7. For accounting of features of forming of receipts of tax depending on changes in foreign trade activity data concerning commodity export and services and data concerning commodity import are used.

8. In calculations information of Goskomstat, Ministry of Economics, National Bank of Ukraine, State Treasury of Ukraine, State Tax Administration of Ukraine, the State Customs Service of Ukraine is used. The list of indicators is given in appendix 1.

III. General calculation principles of the forecast of receipts of tax

9. Calculation of forecast receipts of tax is perfromed based on determination of calculation base of the taxation by the value added tax (further - taxation basis) and real rate on formula

where

t - index of the hour period;

The VAT - receipt of tax; t

BO - taxation basis; t

RS - ratio of receipts of tax and taxation basis of t (real rate of tax).

10. The calculation base of the taxation is determined on the basis of the indicators given in appendix 1. The procedure for determination of calculation base of the taxation is given in Sections V-VIII.

11. The real rate of tax displays the actual level of the taxation which developed concerning taxation basis. Calculation of real rates of the taxation in the accounting period is perfromed on formula

Calculation of real rate of tax in forecast period is perfromed on formula

where

NANOSECOND - nominal rate of tax;

K - coefficient of correction of nominal rate.

to, t

12. The size of nominal rate of the taxation is calculated based on the normative rate determined by the legislation and is entered into calculation depending on nature of taxation basis. If the taxation basis does not include the accrued tax, then the rate which is calculated by formula is applied

where

NANOSECOND' - normative rate of tax.

In case the taxation basis includes the amount of the accrued tax, the rate of tax is calculated by formula

13. The coefficient of correction of nominal rate (K) ratio to, t of size of real and nominal rates of the taxation also displays influence of factors, conditionally certain as tax benefits which are effective rather corresponding taxation basis in t-m the period. Calculation of the specified correction coefficient in the accounting period is perfromed on formula

In forecast period the coefficient of correction is determined by formula

where To - coefficient of change of privileges. п, t

14. The coefficient of change of privileges (K) displays changes in п, t the current legislation concerning regulation and administration of tax which will take place in t-m the period. The coefficient shall be more unit if the effect of increase in receipts of tax, and less unit is expected if expansion of amount of privileges is expected.

15. In the presence of data concerning assessment of amounts of privileges in forecast period calculation of coefficient of change of privileges is perfromed on formula

where P, P - assessment of amounts of privileges in forecast and preforecast years.

      t t-1

IV. General procedure of payments of the forecast of receipts of tax

16. The technique of forecasting of receipts of tax provides six stages of forecast calculations.

17. First stage. Determination of the forecast of receipts of tax on the goods (works, services) made in Ukraine based on dynamics and changes of environment of the internal demand (VAT): In (п)

on final consumer spendings of households (simplified method);

on the retail turnover, amount of the realized services to the population and gross accumulating of fixed capital (the disaggregated method).

When calculating for the simplified method the data obtained at the fourth stage (item 20 of the Technique) are used.

18. Second stage. Determination of the forecast of receipts of tax on the goods (works, services) made in Ukraine based on dynamics and changes of environment of gross value added by types of economic activity (VAT). In (вд)

19. Third stage. Determination of average value of the forecast of receipts of tax on the goods (works, services) (VAT) made in Ukraine, proceeding from results of the calculations provided by the first

In and the second stages of this Section on formula

20. Fourth stage. Determination of the forecast of receipts of tax on the goods (VAT) imported on the territory of Ukraine on basis? dynamics of commodity import.

21. Fifth stage. Determination of the forecast of budget compensation of tax money (BV) on the basis of dynamics of commodity export and services and dynamics of industrial production.

22. Sixth stage. Determination of balance of receipts of tax in the budget for formula

V. Forecasting of receipts of tax taking into account dynamics and changes of environment of the internal demand

23. Calculation of forecast receipts of tax taking into account dynamics and changes of environment of the internal demand is performed by the simplified or disaggregated calculation methods depending on availability of the forecast of the corresponding macroeconomic indicators specified in appendix 1.

24. In case of the simplified method of calculation total forecasting of collection of tax on goods (works, services) made in Ukraine and from the goods imported on the territory of Ukraine is performed.

25. In case of the simplified method of calculation for taxation basis the indicator of final consumer spendings of households undertakes.

26. Forecast calculation of tax for the simplified method is perfromed on formulas of the Section III of the Technique.

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