of January 19, 2011 No. 1264/7/19-0117/67
To State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol Concerning/concerning / provisions of explanation
According to requirements of Items 200. 12, 200.13 and 200.18 articles 200 of the Tax Code of Ukraine bodies of the State Tax Service after the end of check provide to bodies of the State Treasury of Ukraine the conclusion with indication of the tax amount on value added which is subject to compensation. Bodies of the State Treasury of Ukraine based on the received decision transfer into the current account of the payer in bank the amount of budget compensation specified in the conclusion.
For the purpose of ensuring practical application of the specified provisions the joint order of State Tax Administration of Ukraine and the State Treasury of Ukraine of 20.12.2010 N 960/495 "About approval of the document forms used in the course of compensation of tax amounts on value added", registered in the Ministry of Justice of Ukraine of 29.12.2010 for N 1387/18682 is drafted (further - the order N 960).
The order N960 normative settles document flow between bodies of the State Tax Service of Ukraine and the State Treasury of Ukraine in the course of compensation of tax amounts on value added to taxpayers.
At the same time the item 4 of the order N 960 declares invalid the Procedure for compensation of the value added tax approved by the joint order GNA of Ukraine and Head department of the State Treasury of Ukraine of 02.07.97 N 209/72, and all orders GNA of Ukraine and Head department of the State Treasury of Ukraine (The State Treasury of Ukraine) which made changes to the specified Procedure.
The order N960 the document forms used when carrying out compensation of tax amounts on value added by bodies of the State Tax Service affirm namely:
form of the Conclusion about compensation amounts of the value added tax,
form of the Register of the conclusions about the compensation amounts of the value added tax reported by bodies of GNS to the authorities of the State Treasury of Ukraine
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