of February 15, 2013 No. 1849/5/15-3111
The law of Ukraine of 22.12.2011 No. 4268-VI "About introduction of amendments to the Tax Code of Ukraine concerning support of agricultural producers" (further - the Law No. 4268-VI) makes changes in the item 1 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine (further - the Code) which provide that since January 1, 2012 when implementing transactions on export out of limits of customs area of Ukraine of products in customs regime of export the processing enterprise reflects them in the tax declaration on the value added tax and has the right to compensation from the budget of tax amount to value added, paid (added) to suppliers of goods/services which cost is included in the cost of the exported products. Such compensation is performed in general procedure.
Till January 1, 2012 the legislative arrangement about budget compensation to processing enterprises of tax amounts on transactions on export out of limits of customs area of Ukraine of products in customs regime of export was, respectively, there was right to declaring of such amounts of budget compensation.
Requirements of the item 1 of subsection 2 of the Section XX of the Code are considered in the order of the Ministry of Finance of Ukraine of 25.11.2011 No. 1492 "About approval of forms and the Procedure for filling and submission of tax statements on the value added tax", registered in the Ministry of Justice of Ukraine 20.12.2011 at No. 1490/20228 (further - the order No. 1492).
At the same time we report that the order of the Ministry of Finance of Ukraine of 17.12.2012 No. 1342 "About introduction of amendments to the order of the Ministry of Finance of Ukraine of November 25, 2011 No. 1492", registered in the Ministry of Justice of Ukraine 08.01.2013 at No. 79/22611 (further - the order No. 1342):
1) changes are made in:
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