LETTER OF THE STATE TAX SERVICE OF UKRAINE

of February 13, 2012 No. 4123/7/15-3417-05

GNSU considered the letter of GNA in Donetsk region concerning inclusion of the VAT amounts paid in case of reimport of goods in calculation of budget compensation and reports.

According to item 185.1 of Art. 185 of the Tax code of Ukraine (the Code is farther) the taxation object of the VAT are including transactions of taxpayers on commodity importation (the accompanying services) on customs area of Ukraine in customs regime of import or reimport (further - import).

At the same time according to item 198.2 of Art. 198 of the Code for transactions on import to customs area of Ukraine of goods date of emergence of the right to reference of tax amounts to the tax credit is the payment date (charges) of tax on the tax liabilities according to item 187.8 of Art. 187 of this Code.

According to item 187.8 of Art. 187 of the Code date of emergence of the tax liabilities in case of commodity importation on customs area of Ukraine is date of submission of the customs declaration for customs clearance.

According to item 198.3 of Art. 198 of the Code the tax credit of the accounting period is determined proceeding from the contractual (contractual) cost of goods/services, but it is not higher than the level of regular prices determined according to Art. 39 of this Code and consists of the amounts of the taxes accrued (paid) by the taxpayer at the rate established by item 193.1 of Art. 193 of this Code during such accounting period in connection with:

- acquisition or production of goods (including in case of their import) and services for the purpose of their further use in taxable transactions within economic activity of the taxpayer;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info