RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 18, 2015 No. 967

About modification of Item 9 of the Procedure for electronic administration of the value added tax

The Cabinet of Ministers of Ukraine decides:

1. Bring in Item 9 of the Procedure for electronic administration of the value added tax approved by the resolution of the Cabinet of Ministers of Ukraine of October 16, 2014 No. 569 (The Official Bulletin of Ukraine, 2014, No. 87, Art. 2482; 2015, No. 19, the Art. 518), changes which are applied.

2. To the Ministry of Finance, the Public fiscal service, the Public treasurer service to bring own acts into accord with this resolution in a month.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 18, 2015 No. 967

The changes made to Item 9 of the Procedure for electronic administration of the value added tax

Add Item 9 with paragraphs of the following content:

"In case of carrying out by bodies of Treasury of calculations of the taxpayer for debt repayment on difference in rates for heat energy, heating and supply of hot water, service of centralized water supply, water disposal which were made, transported and delivered to the population and/or other companies of centralized water supply and water disposal which provide to the population services in centralized water supply and drainage system which arose in connection with discrepancy of actual cost of heat energy and services in centralized water supply, drainage system, heating and supply of hot water to rates which affirmed and/or approved by public authorities or local government bodies, at the expense of subvention from the government budget to local budgets with the subsequent direction of means according to the law on the Government budget of Ukraine on account of debt repayment on tax, in replenishment of the electronic account the amount of reduction of remaining balance of the approved tax liabilities of such taxpayer which are not paid to the budget on which payment due date came that is considered by Treasury before accomplishment in full, behind the adjusting registers is considered within the carried-out calculations for tax.

Information on carrying out such calculations for tax is provided by Treasury to GFS by taxpayers no later than the next working day from date of such calculations.

Based on information on carrying out calculations obtained from Treasury, GFS creates and no later than the next working day from the date of receipt of such information sends to Treasury the adjusting registers within remaining balance of the approved tax liabilities of the taxpayer which are not paid to the budget on which payment due date came, but no more amount of the made calculations.

In day of receipt of the adjusting registers the Treasury reduces remaining balance of the approved tax liabilities of the taxpayer which are not paid to the budget on which payment due date came that is considered by Treasury before accomplishment in full and reports about this GFS.

GFS based on information on reduction of remaining balance of the approved tax liabilities of the taxpayer which are not paid to the budget on which payment due date came that is considered by Treasury before accomplishment in full no later than the next working day from the date of receipt of such information increases the amount of replenishment of the electronic account of such taxpayer by the amount of such reduction.".

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