of November 2, 2012 No. 4706/0/61-12/15-3115
The State Tax Service of Ukraine considered the letter of rather some questions of filling of tax delivery note and reports.
According to Item 201.1 of article 201 of the Tax Code of Ukraine (further - the Code) the taxpayer shall provide to the buyer (receiver) according to its requirement tax delivery note.
The tax delivery note is constituted in duplicate in day of emergence of the tax liabilities of the seller (Item 201.4 of article 201 of the Code).
By Item 12.1 of the Procedure for the filling of tax delivery note approved by the order of the Ministry of Finance of Ukraine of 01.11.2011 No. 1379, registered in the Ministry of Justice of Ukraine 22.11.2011 for No. 1333/20071 (further - the Procedure), it is provided that data concerning date of emergence of the tax liability at the seller are entered in column 2 of tax delivery note.
Item 3 of the Procedure provides format of filling of date of creation of tax delivery note, in particular it is provided that points, commas and other signs of punctuations in date of the statement of tax delivery note are not put down. However it should be noted that in the field of date of the statement of tax delivery note sections for filling of such date are provided: two sections for number, two sections for month and four sections for year of creation of such delivery note.
Taking into account that the Procedure does not provide format of filling of column 2 of tax delivery note, putting down of signs (points) of punctuations when filling this column will not be considered as mistake which can be the basis for failure to provide to the buyer of the right to the tax credit.
At the same time we report that according to format of creation of tax delivery note in electronic form, approved by the State Tax Administration of Ukraine, provided for registration of tax delivery notes in the Unified register of tax delivery notes, date of emergence of the tax liability is also filled with points.
Vice-chairman
A.P.Ignatov
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.