RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 25, 2017 No. 26

About approval of the Procedure for maintaining the Register of statements for return of the amount of budget compensation of the value added tax

According to subitem 200.7.1 of Item 200.7 of article 200 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for maintaining the Register of statements for return of the amount of budget compensation of the value added tax which is applied.

2. Determine that before entry into force of Items 1 and 3 of the resolution budget compensation of tax amounts on value added according to the statements included in the Register of statements for return of the amount of budget compensation of the value added tax created according to Item 52 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine is performed according to the procedure, acting till January 1, 2017.

3. Recognize invalid:

the resolution of the Cabinet of Ministers of Ukraine of February 22, 2016 No. 68 "About approval of the Procedure for maintaining registers of statements for return of the amount of budget compensation of the value added tax" (The Official Bulletin of Ukraine, 2016, No. 16, the Art. 656);

the resolution of the Cabinet of Ministers of Ukraine of January 17, 2011 No. 39 "About approval of the Order of interaction of bodies of the State Tax Service and bodies of the public treasurer service in the course of compensation of the value added tax" (The Official Bulletin of Ukraine, 2011, No. 5, the Art. 250).

4. This resolution becomes effective from the date of its publication, except Items 1 and 3 of the resolution which become effective since April 1, 2017.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of January 25, 2017, No. 26

Procedure for maintaining Register of statements for return of the amount of budget compensation of the value added tax

1. This Procedure determines the mechanism of maintaining the information Register of Statements for Return of the Amount of Budget Compensation of the Value Added Tax resource by the Ministry of Finance (further - the Register) by form according to appendix.

2. The Ministry of Finance administers the Register as separate information resource and provides information security according to the legislation in the field of protection of the state information resources.

3. Forming of the Register is performed automatically based on the GNS databases and Treasury.

4. The body of GNS enters the following data in the Register:

the name of the taxpayer on value added (further - the taxpayer) and its individual tax number;

date of filing of application about return of the amount of budget compensation of the value added tax (further - the statement) into the account of the taxpayer in bank or to non-bank predostavitel of payment services provided as a part of the tax declaration on the value added tax (further - the tax declaration) or the specifying calculation for the value added tax (further - the specifying calculation) (in case of their representation);

date of departure to the taxpayer body of GNS of the message on refusal in adoption of the tax declaration or the specifying calculation (in case of their representation);

tax amount, declared to budget compensation, specified in each application submitted as a part of the tax declaration or the specifying calculation (in case of their representation), including separately, to subject to transfer to the account of the taxpayer in bank or non-bank predostavitel of payment services in bank and/or on account of payment of monetary commitment knitted, and/or repayments of tax debt of such taxpayer from other payments paid to the government budget;

tax amount, declared to budget compensation, reduced by the amount of tax debt;

account details of the taxpayer in bank or the non-bank representative of payment services for transfer of budget compensation;

budget account details for transfer of budget compensation on account of payment of monetary commitments or repayment of tax debt of such taxpayer from other payments paid to the government budget;

budget account details from which budget compensation is performed;

start and end date of conducting verification of data of the tax declaration or the specifying calculation (in case of their representation) as a part of which the application, with obligatory mark about check type is submitted (cameral, documentary);

tax amount, declared to budget compensation, and date of the application submitted in body by GNS in case of origin at the taxpayer of need to change the direction of the approved budget compensation;

date of creation and delivery to the taxpayer of the inspection statement;

date and number of the tax notification decision and the amount of budget compensation according to each statement taking into account the specifying calculation (in case of their representation), GNS which is not approved by body;

start date of appeal of the tax notification decision and the amount of budget compensation which is appealed;

the end date of appeal of the tax notification decision and the amount of budget compensation approved by results of appeal;

the amount of GNS of budget compensation approved by body for each statement and date of its approval;

decision date about application of special economic and other rationing measures (sanctions), accepted according to the procedure, established by the Law of Ukraine "About sanctions";

decision date about cancellation of special economic and other rationing measures (sanctions), accepted according to the procedure, established by the Law of Ukraine "About sanctions".

5. Statements are excluded from the Register according to Item 48.7 of Article 48, to Item 49.11 of Article 49 and Item 50.1 of article 50 of the Tax Code of Ukraine.

Statements are automatically entered in the Register during the operational day of their obtaining in chronological procedure for their receipt.

6. Return of agreed sums of budget compensation is performed in chronological procedure according to priority of entering of statements into the Register.

7. Information on coordination of budget compensation and its amount is reflected in the Register body of GNS the next working day after emergence of such case.

If by results of verification of data of the tax declaration or the specifying calculation the taxpayer begins the procedure of administrative or judicial appeal, the body of GNS no later than the next working day after receipt of the notification from the taxpayer or the court order about initiation of proceeedings shall enter the relevant data in the Register.

After the end of procedure of administrative appeal or the introduction in legal force of the judgment the body of GNS the next working day after receipt of the relevant decision shall enter data on agreed sum of budget compensation of the taxpayer in the Register.

8. The treasury enters the following data in the Register:

date and the amount of return of budget compensation into the account of the taxpayer in bank or the non-bank representative of payment services;

date and the amount of transfer (transfer) on account of payment of monetary commitments or repayment of tax debt of such taxpayer on other payments paid to the government budget.

9. Data on budget compensation by bodies of Treasury according to the procedure of indisputable write-off of the value added tax according to judgments are provided by Treasury for forming of the Register separately the next working day after implementation of such compensation.

GNS reflects the specified information in the Register.

10. Entering of data into the Register by officials (authorized person) of GNS and Treasury is performed with observance of requirements of the laws of rather electronic confidential services and electronic document management.

11. Information on coordination of budget compensation and its amount is reflected in the Register in the automatic mode the next working day after origin case when are not entered by body of GNS in the Register of the data relatively:

start and end dates of conducting verification of data of the tax declaration or the specifying calculation (in case of their representation) with obligatory mark about check type (cameral, documentary);

dates of creation of the inspection statement.

12. The agreed sum of budget compensation becomes available to body of Treasury for execution on following operational its reflections in the Register day after day and is listed by body of Treasury in terms, stipulated in Item 200.13 articles 200 of the Tax Code of Ukraine, into the account of the taxpayer in the servicing bank or non-bank predostavitel of payment services and/or on budget accounts for transfer on account of payment of monetary commitments or repayment of tax debt of such taxpayer on other payments paid to the government budget.

At the same time to body of Treasury there are available to accomplishment agreed sums of budget compensation specified in the Register which are subject to return.

12-1. From decision date about application of special economic and other rationing measures (sanctions), accepted according to the procedure, established by the Law of Ukraine "About sanctions", budget compensation of agreed sum of budget compensation and current of the terms of implementation of such budget compensation determined by article 200 of the Tax Code of Ukraine stop.

The amount of budget compensation specified in paragraph one of this Item remains available to body of Treasury and is transfered by body of Treasury to account of the taxpayer in the servicing bank / non-bank predostavitel of payment services and/or on budget accounts for transfer on account of payment of monetary commitments or repayment of tax debt of such taxpayer with other payments paid to the government budget, during five operational days with decision date about cancellation of special economic and other rationing measures (sanctions), accepted according to the procedure, established by the Law of Ukraine "About sanctions".

13. The Ministry of Finance provides:

information automation of GNS and Treasury according to the Register;

daily promulgation of the Register on the official website, except information on account details of the taxpayer in bank or the non-bank representative of payment services for transfer of budget compensation.

Updating of data of the Register is not made during week-end, festive and non-working days.

14. The treasury performs budget compensation based on the data of the Register containing in information resource of the Ministry of Finance and also taking into account requirements of the Budget code of Ukraine, Item 200.12-1 of Article 200 and Item 55 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine.

Appendix

to the Procedure

Register of statements for return of the amount of budget compensation of the value added tax

Part 1 (unchangeable) (creates GNS)

Date of application

Number of the tax declaration or the specifying calculation

Name or surname, name and middle name (in case of its availability) the taxpayer

Individual tax taxpayer number

The tax amount declared for budget return into the account of the taxpayer in bank or the non-bank payment service provider

The tax amount declared to budget return to the account of payment of monetary commitments or repayment of tax debt of such taxpayer due to other payments paid to the government budget

Part 2 (dynamic) 

Date of inclusion/switching off of information from the Register (creates traffic police)
Date of filing of application		Date of departure to the taxpayer body of GNS of the notification on refusal in adoption of the tax declaration or the specifying calculation
The tax amount, declared in budget compensation, is reduced by the amount of tax debt (creates GNS)
Information on conducting check (creates GNS)
Start date of conducting cameral verification of data of the declaration or the specifying calculation	End date of conducting cameral verification of data of the declaration or the specifying calculation	Start date of conducting documentary verification of data of the declaration or the specifying calculation		End date of conducting documentary verification of data of the declaration or the specifying calculation
Information on creation of the inspection statement (creates GNS)
Date of creation of the inspection statement of data of the declaration or the specifying calculation		Date of delivery to the taxpayer of the inspection statement of data of the declaration or the specifying calculation
Information on the tax notification decision (creates GNS)
Date of the tax notification decision in which the uncoordinated tax amount is given, is declared?? in budget compensation, specified in the statement	Number of the tax notification decision in which the uncoordinated tax amount declared in budget compensation, specified in the statement is given		The uncoordinated tax amount declared in budget compensation, specified in the statement according to the tax notification decision
Information on appeal of the amount of budget compensation (creates GNS)
Start date of appeal of the tax notification decision	The uncoordinated tax amount declared in the appealed budget compensation	End date of appeal of the tax notification decision		The tax amount which is subject to budget compensation is approved by results of appeal
Information on filing of application in case of change of the direction of the approved budget compensation (creates GNS)
Date of filing of application in case of change of the direction of the approved budget compensation		The amount of the declared budget compensation in case of change of the direction of the approved budget compensation
Information on approval of GNS of the amount of budget compensation by body (creates GNS)
Agreed sum of budget compensation taking into account the compensated amounts, results of checks, the current monetary commitments and umensheniye according to the specifying calculations, etc.			Date of approval by body of GNS of the amount of budget compensation
Information on approval of the amount of budget compensation according to subitems "b" and "v" of Item 200.12 of article 200 of the Tax Code of Ukraine (it is displayed in the automatic mode)
Agreed sum of budget compensation			Date of approval of the amount of budget compensation
Information on return of the amount of budget compensation (creates Treasury)
Date of return of budget compensation into the account of the taxpayer in bank or to non-bank provision of payment services	The amount of return of budget compensation into the account of the taxpayer in bank or to non-bank provision of payment services		Date of transfer (transfer) of tax amount on account of payment of monetary commitments or repayment of tax debt on other payments paid to the government budget	The amount of transfer (transfer) on account of payment of monetary commitments or repayment of tax debt on other payments paid to the government budget
Information on budget account details from which budget compensation of tax is performed (creates GNS)
Number of the budget account	Code according to EGRPOU of body of Treasury addressed to which the budget account is opened			The name of body of Treasury addressed to which the budget account is opened
Information on account details of the taxpayer in bank or non-bank provision of payment services of the taxpayer for transfer of budget compensation (creates GNS)
The bank name or the non-bank payment service provider in whom the account is opened	Account number of the taxpayer		Code according to EGRPOU of the taxpayer - the legal entity, registration number of accounting card of the taxpayer - physical person or surname, name, middle name (in the presence), series (in the presence) and passport number (for citizens of Ukraine in whose pasporta are brought the mark testimonial of availability of the right to make any payments on series and passport number)
Information on budget account details on which budget compensation on account of payment of monetary commitments or repayment of tax debt of the taxpayer on other payments paid to the government budget is performed (creates GNS)
Code of budget classification of payment for transfer of the amount of budget compensation	Number of the budget account for transfer of the amount of budget compensation		Code according to EGRPOU of body of Treasury addressed to which the budget account is opened	The name of body of Treasury addressed to which the budget account is opened
Information on condition of return of budget compensation (taking into account features, stipulated in Item the 55th subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine) (creates Treasury)
Information on the amount of budget compensation returned on the judgments (creates GNS based on data of Treasury)
Date of return of budget compensation	Compensated amount by a court decision	Date of the judgment	Number of the judgment	The amount to budget compensation by a court decision
Information on application of special economic and other rationing measures (sanctions) (creates GNS)
Decision date about application of special economic and other rationing measures (sanctions), accepted according to the procedure, established by the Law of Ukraine "About sanctions"		Decision date about cancellation of special economic and other rationing measures (sanctions), accepted according to the procedure, established by the Law of Ukraine "About sanctions"

 

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