ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 17, 2012 No. 1342

About introduction of amendments to the Order of the Ministry of Finance of Ukraine of November 25, 2011 No. 1492

According to Item 201.15 of Article 201 of the Section V of the Tax code of Ukraine and the subitem 64 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 08, 2011 No. 446, I ORDER:

1. Make changes to Item 1 of the order of the Ministry of Finance of Ukraine of November 25, 2011 No. 1492 "About approval of forms and the Procedure for filling and provision of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine on December 20, 2011 for No. 1490/20228 (with changes) (further - the Order), having stated it in such edition:

"1. Approve forms of tax statements on the value added tax:

the tax declaration on the value added tax;

the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes;

calculation of the tax liabilities added by the receiver of services who is not registered as the taxpayer on value added which are delivered by nonresidents, including their permanent missions which are not registered by taxpayers on customs area of Ukraine which are applied".

2. Make changes to the forms of the tax declaration on the value added tax and the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes approved by the Order, having been reworded as follows them which is applied.

3. Recognize invalid the forms of tax statements on the value added tax approved by the Order namely:

the tax declaration on the value added tax (reduced);

the tax declaration on the value added tax (special);

the tax declaration on the value added tax (processing enterprise);

the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (concerning activities according to Article 209 of the Section V of the Code);

the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (concerning activities according to Item 209.18 of Article 209 of the Section V of the Code);

the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (concerning activities according to Item 1 of subsection 2 of the Section XX of the Code).

4. Make changes to the Procedure for filling and provision of tax statements on the value added tax approved by the order of the Ministry of Finance of Ukraine of November 25, 2011 No. 1492, registered in the Ministry of Justice of Ukraine on December 20, 2011 for No. 1490/20228 (with changes), having been reworded as follows it which is applied.

5. (Chmeruk M. O.) and to Department of the taxation of legal entities of the State Tax Administration of Ukraine (Pavelko) of L.G. in accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine:

submission of this order on state registration to the Ministry of Justice of Ukraine;

bringing to publicity of this order.

6. To department of the taxation of legal entities of the State Tax Administration of Ukraine (Pavelko L. G.) in three-day time from the date of registration of the order in the Ministry of Justice of Ukraine to provide provision to Department of informatization and taxpayer registration of the State Tax Administration of Ukraine (Laba M.S.) control algorithms for acceptance and the automated processing of tax statements on the value added tax.

7. To department of informatization and taxpayer registration of the State Tax Administration of Ukraine (Laba M.S.) to finish the software for acceptance and the automated processing of tax statements on the value added tax according to the procedure and the terms determined for creation of information systems.

8. This order becomes effective from the date of its official publication.

9. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and vice-chairman of the State Tax Administration Ignatov A. P.

Approved by the Order of the Ministry of Finance of Ukraine of November 25, 2011 No. 1492

(in edition of the Order of the Ministry of Finance of Ukraine on December 17, 2012 No. 1342)

The tax declaration on the value added tax

The tax declaration on the value added tax (88Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of November 25, 2011, No. 1492

(in edition of the Order of the Ministry of Finance of Ukraine on December 17, 2012 No. 1342)

The specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes

The specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes (20Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of November 25, 2011, No. 1492

(in edition of the Order of the Ministry of Finance of Ukraine on December 17, 2012 No. 1342)

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