The State Fiscal Service of Ukraine in its letter “On approval of the declaration on the company income tax” of 04.01.16, № 102/7/99-99-19-02-01-17 clarified the forms under which the statements on the income tax to be submitted for 2015.
Thus, in general case the income tax payers for 2015 should report under the Company income tax return approved by the Ministry of Finance of Ukraine from 20.10.15, № 897.
Non-residents that conduct activities in Ukraine through a permanent establishment should submit a Calculation of tax liabilities for income tax in the form approved by the Ministry of Finance of Ukraine of 25.06.13, № 610.
The state financial control recommends to non-profit organizations, before the approval of specified sub-para. 133.4.3 of the TCU of the Report on use of income (profits) of non-profit organization, to submit tax report on the use of non-profit institutions and organizations approved by the Ministry of Revenues of Ukraine dated 27.01.14, № 85.
The state financial control did not forget about the income tax payers who applied the 0% rate in accordance with para. 154.6 of the TCU as in force before 01.01.15 and para.16 of sub-sec.4 of sec. XX of the TCU. They should report for 2015 under the form approved by the CMU of 15.02.12, № 98 till the new simplified tax return to be established.
In addition, the state financial control reminded to the non-profit organizations and “zero income organizations” of the right to submit a supplement in any form according to para. 46.4 of the TCU to the statements.
Besides, the state fiscal control drew attention of payers of dividend advance payments that the balance of dividend advance payments, not credited in a decrease of income tax for reporting year, should not be deferred to the next reporting years.
The State Fiscal Service of Ukraine in its letter “On income taxation by the personal income tax, which is paid by the legal entity to the individual entity conducting independent professional activity, in case of failure a copy of a registration in a controlling authority by such an individual” of 29.12.15, № 28031/6/99-99-17-03-03-15 reminded: when a legal entity paid the income to the individual conducting independent professional activity, it was allowed not to withhold the income tax only if such an individual provided a copy of a certificate of registration in tax account in appropriate status (i.e. as an individual conducting independent professional activity).
The State Fiscal Service of Ukraine explained on its website (sfs.gov.ua) how the entity of special treatment should identify additional electronic VAT accounts from which the VAT amount to be distributed between the main electronic account and special accounts of an agricultural worker.
The Treasury Department opened such accounts for the entities of special treatment on 05.01.16. According to the controllers, the VAT payer can distinguish them by the balance account number:
- 3753 — for transactions of in agricultural products / services, except grain and industrial crops and livestock products (50% to the budget, 50% - on special account);
- 3754 — for transactions with grain and industrial crops (85% and 15% respectively);
- 3755 — for transactions of livestock products (20% to 80%).
The attribute is the first four numeric symbols in a number of additional electronic account. The entity of special treatment will know other details in a tax agency.
It should be reminded that in 2016 only a part of VAT is at disposal of the entity of special treatment, another part should be transfer to the budget.
The State Fiscal Service of Ukraine in its letter “On reversal of fines and penalty sanctions” of 15.12.15, № 45789/7/99-99-19-03-02-17 informs that the tax debt automatically calculated in the integrated taxpayer card (hereinafter – ITC) due to incorrect filling of Annex 2 to the VAT declaration by the taxpayer, namely the specification in columns 4 and 5 of Table 1 of the tax amounts that exceed the VAT amount accounted in ITC, and its economic and legal essence does not meet the determination of tax debt within the meaning of TCU.
Therefore, fines and penalty sanctions provided for by para. 126.1 of the TCU and calculated in ITC on the amount of the “technical” tax debt automatically formed in ITC due to incorrect filling of Annex 2 to the VAT declaration by the taxpayer, are the subject to reversal by a decision of the supervisory authority at the place of registration of the taxpayer.
It should be recalled that “technical” tax debt from VAT was formed in ITC in case of incorrect filling of Annex 2 to the VAT declaration in particular of columns 4 and 5 of Table 1, if the taxpayer indicated in these columns the tax amounts, which exceed the amount of negative value accounted in ITC of such a payer. In the case of next submitting of adjusted calculation to such statement to correct errors made when filling Annex 2, the taxpayers in ITC, based on the amount of the tax debt, the VAT penalty sanctions and fines were automatically calculated as provided for by para. 126.1 of the TCU.
The State Fiscal Service of Ukraine in its letter “On the reflection procedure of adjustment (reduction) of the customs value of goods imported into the customs territory of Ukraine under the customs regime of import in VAT tax declaration by court decision” of 22.12.15 № 27404/6/99-99-19-03-02-15 explained how the importer should adjust the tax credit reflected in the import of goods, if the customs value of the product was reduced by court decision or supervisory authority.
The adjustment should be made on the date of entry into force of the court decision or the date of the controllers’ relevant decision. Reduction of import tax credit should be reflected on the basis of adjustment sheet to the customs declaration in line 1.12 of VAT declaration with the sign “minus”.
The State Fiscal Service of Ukraine in its letter “On peculiarities of application of the special regime of taxation in the agricultural sector in 2016” of 05.01.16, № 203/7/99-99-19-03-02-17 explained some innovations in a work of System electronic administration (SEA) of VAT for agrarians–the entities of special regime, which took place on 01.01.16. This is related to the legislative amendments made to the Tax Code of Ukraine (hereinafter - TCU) by the Law of Ukraine of 24.12.15, № 909-VIII (hereinafter - the Law № 909).
On 05.01.16 additional accounts were opened for agrarians-the entities of special regime in SEA VAT for every activity under the new procedure of distribution of VAT amounts to the state budget and special account (see. para. 209.2 of TCU):
- electronic accounts for transfer of amounts to the state budget (50%) and on special accounts (50%) - for transactions of supply of agricultural products/services (except grain and industrial crops and livestock products under para. 209.19 of the TCU);
- for transfer of funds to the state budget (85%) and special accounts (15%) - under transactions of supply of grain and industrial crops determined by the para.209.19 of the TCU;
- for transfer of funds to the state budget (20%) and special accounts (80%) under transactions of supply of livestock products under para. 209.19 of the TCU.
As fiscals noted, new accounts for the entities of special regime registered on 01.01.16 to be additionally opened to those that already are in force:
- an account, on which the funds for payments to the budget are transferred (3751);
- an account for funds transferring on a special account (3752).
There are the following rules of work with “old” and new accounts.
Transactions of supply of agricultural products in 2016
Agrarians should transfer funds for new additional accounts to register the tax invoices (hereinafter - TI), prepared from 01.01.16, in the Unified Register of tax invoices (hereinafter - URTI) and for VAT payment to the budget and on special accounts.
It is needed to be guided by paras.209.19, 209.2 and para. 209.15.1 of TCU to determine the account on which the funds to be transferred. In particular, the transactions of supply of the following commodity items correspond to mentioned accounts:
- grain crops are the cereals of commodity items of 1001-1008 according to Commodity Classification of Foreign Economic Activities;
- industrial crops are the cereals of commodity items of 1205 and 1206 00 according to Commodity Classification of Foreign Economic Activities;
- livestock products are the products of commodity items of 0102 and 0401 according to Commodity Classification of Foreign Economic Activities.
Transactions of supply of agricultural products in 2015
If in 2016 an agrarian needs to register TI prepared in 2015 so he/she needs to transfer funds on an “old” additional account (3752).
The same actions should be made in case when the amount for transfer on special account is determined but it still not charged on a full scale in special declaration of December (0121—0123).
Then the amount, which is not provided for the payment under special declaration of last period 2015, should be transferred on an “old” additional account (3752).
The Ministry of Economic Development and Trade of Ukraine by its Order “On Amendments to the list of products subject to mandatory certification in Ukraine and invalidation of some orders” of 17.12.15, № 1699 cancelled mandatory certification of agricultural equipment, in particular, seeding-machines, fertilizer distributors, spraying machines, combine harvesters, loaders, trailers, liquid storage tanks, bucket milking units and devices for milk processing, vehicles and machinery for feed making.
A full list of products subject to mandatory certification in Ukraine is approved by the State Committee of Ukraine for Technical Regulation and Consumer Policy of 01.02.05, № 28.
