Concerning the submission of the application when receiving a receipt ...
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The Main Office of the State Fiscal Service in Odesa Oblast
Concerning the submission of the application when receiving a receipt for the suspension of the registration of a tax invoice
13.11.2017
Concerning the submission of the application when receiving a receipt for the suspension of the registration of a tax invoice
In case of receiving a receipt for the suspension of the registration of a tax invoice / calculation of the adjustment to the tax bill, the taxpayer must at each time fill out an annex to the Criteria for assessing the degree of risk sufficient to stop the registration of the tax invoice / calculation of the adjustment in the Unified Register of tax bills.
In accordance with Clause 3 of the Criteria for assessing the degree of risk sufficient to stop the registration of the tax bill / calculation of the adjustment in the Unified Register of Tax Bills (hereinafter - ERRN), approved by the order of the Ministry of Finance of Ukraine of 13.06.2017 number 567, the taxpayer has the right to submit to the DFS information according to the established form concerning:
- types of economic activity in accordance with the Classifier of types of economic activity (КВЕД ДК 009: 2010);
- commodity codes according to UCT Foreign Trade, which are constantly being supplied (manufactured) and / or purchased (received) by the taxpayer;
- service codes according to the State Classifier of Products and Services
(DK 016-2010), which are constantly being supplied (manufactured) and / or purchased by the taxpayer.
The application is submitted with an explanation of the taxpayer, which specifies the specifics of economic activity, which is unchanged, with a possible reference to the tax and other reporting of the taxpayer.
The information on the established form with explanation is considered by the DFS within five working days following the day it is received.
The application is taken into account automatically by the Monitoring system, if such information is provided by payers - agricultural producers, entered in the Register of recipients of the budget subsidy in accordance with the Law of Ukraine "On State Support to Agriculture of Ukraine" and / or by agricultural enterprises, which applied on 31 December 2016 a special regime taxation in accordance with Article 209 of the Tax Code of Ukraine (as amended on 31 December 2016) and have their own or leased land plots with an area of ??over 200 hectares, inclusive, as of January 1, 2017, declared on February 20, 2017, and in which, from January 1, 2017, there was no simultaneous change of founder and manager, in which the codes are indicated, according to the UKT Foreign Trade Supply ( manufacturing) of certain groups of goods.
The above information is provided separately for each tax invoice / calculation of the adjustment, the registration of which has been suspended in the ERRP.
More detailed explanations can be found on the official web-portal of the State Fiscal Service of Ukraine in the Public Information Resource (category 101.17).
DFS General Directorate in Odesa Oblast
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