of March 23, 2011 No. 8073/7/16-1617
To chairmen of State Tax Administrations in the Autonomous Republic of Crimea, areas, Kiev and Sevastopol
Concerning questions of administration of the value added tax
The State Tax Administration of Ukraine in connection with receipt of numerous requests of bodies of the State Tax Service and for the purpose of ensuring unambiguous interpretation of individual clauses of the Tax code of Ukraine with subordinate divisions of the taxation of legal entities regarding collection of the value added tax reports the following.
According to Item 49.4 of article 49 of the Tax Code of Ukraine (further - the Code) since January 1, 2011 the taxpayers belonging to the medium and big scale enterprises shall submit tax declarations and appendices to them electronically. Along with it, for the taxpayers carried to small enterprises submission of tax statements on paper and electronic media with appendix of the printed-out originals is kept.
It should be noted that starting with the reporting for March and the I quarter 2011 tax statements on the value added tax move to bodies of the State Tax Service for forms of the tax statements approved by the order of State Tax Administration of Ukraine of 25.01.2011 No. 41 "About approval of forms and the Procedure for filling and submission of tax statements on the value added tax" registered in the Ministry of Justice of Ukraine 16.02.2011 for No. 197/18935 (further - the order No. 41).
The tax declaration on the value added tax and the integral annexes to it are adopted by divisions of maintaining and protection of tax statements which exercise visual inspection behind completeness of the submitted tax statements, availability and reliability of filling of all obligatory details.
Divisions of the taxation of legal entities carry out cameral inspection. Officials of monitoring body perform cameral check without obligatory written request of body of the State Tax Service and any special decision of the head of such body or the direction on its carrying out.
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