of October 14, 2011 No. 8824/8/23-409/637
GNA in Kiev region for the purpose of ensuring proper fulfillment of requirements of the order GNS of Ukraine of 08.08.2011 with No. 475/DSK "About implementation of complex system of prevention and counteraction to processes of tenization of economy" regarding control of legitimacy of forming of the tax credit on the value added tax by subjects of managing - legal entities on tax superimposed, unregistered by suppliers of goods of works/services in the unified register of tax delivery notes (further - ERNN) and/or out of time registered, asks to provide explanations regarding application of separate regulations of the Tax code of Ukraine.
On analysis results of the relevant standards of the Tax code of Ukraine it is established.
According to item 201.4 of Art. 201 of the Section V of the Tax code of Ukraine and item 6 of the Procedure for the filling of tax delivery note approved by the order GNA of Ukraine of 21.12.2010 No. 969 (further - the Procedure for No. 969), the tax delivery note is written out in duplicate in day of emergence of the tax liabilities of the seller.
In case of this item 201.10 of Art. 201 of the Section V of the Tax code of Ukraine and item 6 of the Procedure No. 969 it is provided that the seller shall issue tax delivery note which according to the item 11 of subsection 2 of the Section XX of the Tax code of Ukraine is subject to registration in the Unified register of tax delivery notes (further - ERNN), only after such registration.
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