of November 2, 2012 No. 4711/0/61-12/15-3115
The State Tax Service of Ukraine considered the address concerning the tax discharge on value added into the special account according to article 209 of the Tax Code of Ukraine and reports.
By Item 209.2 of article 209 of the Tax Code of Ukraine of December 2, 2010 No. 2755-VI, with changes and amendments (further - NKU), it is determined that according to special tax regime the tax amount on value added added by agricultural enterprise on the cost of the agricultural goods / services delivered to them is not subject to payment in the budget and completely remains at the disposal of such agricultural enterprise for compensation of the tax amount paid (added) supplier on the cost of production factors due to which the tax credit is created, and in the presence of remaining balance of such tax amount - for other production purposes.
The specified tax amounts on value added accumulate agricultural enterprises on the special accounts opened in organizations of banks and/or in bodies which perform treasurer servicing of budgetary funds according to the procedure, approved by the Cabinet of Ministers of Ukraine.
According to the resolution of the Cabinet of Ministers of Ukraine of January 12, 2011 No. 11 "About approval of the Procedure for accumulation of tax amounts by agricultural enterprises on value added on the special accounts opened in banks and/or bodies which perform treasurer servicing of budgetary funds" (farther the Procedure for No. 11) the tax amount on value added which accumulates on the special account is not subject to withdrawal in the government budget and is used by agricultural enterprise according to Item 209.2 of article 209 NKU, and since January 1, 2018 it is transferred into the current account of agricultural enterprise.
In case of inappropriate use of tax amount on value added the agricultural enterprise bears responsibility according to the legislation.
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