Economical science/3. Financial relations
PhD.
Poltorak A. S., Gysarenko V. V.,
Voroshulova O. G.
ApPlication features of
unified register of tax invoices in Ukraine
In
modern terms, the procedure for submission of tax bills to the monitoring
institutes has its own characteristics that determine the effective strength in
organization of information space. The main role here belongs to software that
performs rapid processing of information as well as complete control and
analysis of information process, for what Unified Register of tax invoices was
created.
Unified
Register of tax invoices is a register which contains general information about
tax invoices and payments adjustments, which organizes the central executive
body, which forms the purposes and functions of state fiscal policies and
implement them electronically according to the documents of extra profits tax,
provided by tax payers.
By
carrying out the process of delivery of goods / services, the seller (the
taxpayer) in set deadlines should make tax invoice and register it in the
Unified Register of tax invoice.
Tax
invoice is a document that proves the relationship between enterprises and
provides authority for calculating the amount of tax that is included in the
tax credit.
It
is advisable to select the following key application features of the Unified
State Register of tax invoices:
registration of tax invoices in Unified Register of tax invoices must be done
within 15 calendar days following the date of tax liabilities recorded in the
relevant tax invoices [1].
if there is a violation in goods and services tax terms registration tax
invoices in Unified Register of tax invoices by payers, there are the following
penalties:
in case of violation of registration tax
invoices up to 15 days 10 percent of
the value added tax is added;
from 16 till 30 days 20 percent of the VAT;
from 31 till 60 days 30 percent of the VAT;
from 61 days or more 40 per cent of VAT.
a taxpayer has the right to register the tax invoice
and / or offset calculation in the Unified Register of tax invoices just in
condition that the amount of tax not exceeding the amount calculated in
accordance with the GCC [1].
for receiving
the opportunity to register a tax invoice in Unified Register of tax invoices, a check for compliance with
the registration amount to the sum of VAT is made . In case this amount is
smaller than the value added tax, registration of such tax invoice will be rejected.
assuming the
seller of goods or services errors in the tax invoice or in violation seller or
buyer registration deadlines in Unified Register of tax invoices, buyer or seller of goods /
services can reinforce the tax return for the reporting tax period statement of
complaint to this seller / buyer.
File
such complaint buyer / seller has the right within 365 days following the
deadline for filing tax returns for the reporting (tax) period [1]. The
statement also added up commercial checks or other settlement documents
certifying the payment of VAT on goods / services, copies of original documents
confirming the receipt of goods / services.
Ministry
of Finance of
We
would like to mention that the penalty for late registration tax invoices
overlap, but should the cause be the payer. In addition, the proposed penalties
are going to be extend to cases where tax invoices are not issued to the buyer.
In TCU found only one deadline for registration tax invoice 15 calendar days
following the date of tax obligations. Tax invoice can be regestrated later
this term, but with the application of penalties. The maximum term of
registration of the tax invoice is not directly established, but tax
authorities consider that it have not exceed 180 days. Meanwhile, the Finance
Ministry believes that such period shall be 365 calendar days.
Given
the foregoing, we can conclude that in the process of tax reform editing of
rule regulations of Unified State Register of tax invoices is made. We are of
the opinion that these changes will affect the efficiency of VAT taxation in
Literature
1.
Tax Code of Ukraine: The Law of Ukraine of 02.12.2010. ¹ 2755-VI / Verkhovna
Rada of Ukraine [Electronic resource]. Access: https://goo.gl/tjTppb
2.
Cazanova M. M. "Restrictive"
terms of VAT (180, 365, 1095): The details of the application / M. M. Casanova [Electronic
resource]. Access: https://goo.gl/ylRpVu
3.