LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of July 2, 2013 No. 5976/6/99-99-19-04-02-15

Concerning the right to the tax credit

The ministry of the income and charges of Ukraine reviewed request concerning the right to the tax credit and reports.

According to Item 184.1 of article 184 of the Tax Code of Ukraine (further - the Code) registration by the taxpayer for value added is effective before date of its cancellation which is spent by exception of person of the register of taxpayers on value added in appropriate cases.

In case of cancellation of registration of person as taxpayer the last accounting (tax) period is the period which begins of day which comes behind the last day of the previous tax period, and comes to an end with day of cancellation of registration (Item 184.6 of article 184 of the Code).

Besides, according to Item 184.7 of article 184 of the Code the taxpayer, in case of cancellation of its registration as taxpayer on value added, shall determine the tax liabilities after goods/services, to non-current assets on which tax amounts were included in structure of the tax credit and which were not used in taxable transactions within economic activity, not later than date of cancellation of its registration as the taxpayer.

Thus, day of cancellation of registration of person as taxpayer on value added is the last day of its registration as taxpayer on value added and last afternoon when the taxpayer on value added determine the tax liabilities by tax and consequently, in day of cancellation of registration of person as the taxpayer such person has the right to write out tax delivery notes to value added.

Considering the above if date of cancellation of registration of the taxpayer for value added is on March 31, 2013, then the tax delivery notes which are written out on March 31, 2013 by such taxpayer on value added are recognized valid.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info