of January 16, 2012 No. 15-1217
The department of the taxation of legal entities of GNSU carries out the analysis of financial and economic activities of the greatest companies of the chemical industry of Ukraine. Analysis results testify to it. Value added tax
Application of zero rate on the VAT on transactions of supply of import natural gas to the final consumer leads to reduction of declaring of negative VAT value on predpriyatiyameksporter.
This group of payers of VAT amount, declared in November of the current year, in comparison with average monthly payments million UAH, or decreased by 19% on 16,. However on the separate companies, in particular joint stock company, application of zero rate did not influence reduction of the declared amounts to compensation as the specific weight of export transactions significantly increased (with % 67,9 to % 81,6 in October of the current year). Income tax
By results of activities in 2009 - 2010 7 greatest companies of chemical industry increase amounts of the gained income in case of simultaneous reduction of the tax load. So, income:
in 2009 - 16461 million UAH, in 2010 - 27336 million UAH.
Declaring of the income tax: in 2009 - 59, 3 million UAH, in 2010 55, 3 million UAH.
The specified dynamics remains in 2011 in the conditions of action of NKU.
Income of the analyzed group of companies in 9 months 2011 constitute 23247 million UAH that is comparable to income amount for all 2010. At the same time from 7 companies the income tax is declared by only 1 payer - the joint-stock company.
Absence reason of the tax liabilities on tax on pribyldeklarirovaniye of unprofitable activities.
• From 7 companies declared losses 5, including 3 companies have losses created till 01.01.2011 and transferred to structure of expenses of the II quarter 2011 on the amount of 1406 million UAH. For today these losses are reduced under acts of checks and are appealed by payers.
• As a result of the carried-out work concerning reduction of losses the company following the results of the II-III quarters 2011 declared the minimum profit in the amount of 1 thousand UAH.
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