Sergey PANNOCHKA, Pryveschik at Kozelets Branch of Nizhyn ODPI of GU of the State FFS in Chernihiv Oblast
In order to substantiate the conclusions of the unlawful understatement by the enterprise of the legitimate reduction of the value added tax liability (hereinafter VAT), to create a basis for the Nizhyn State Tax Administration of the State Tax Service in Chernihiv Oblast to formally file a tax notification-decision to hold the company liable amount of money increased by 50% from the declared enterprise to the legitimate reduction of the amount of VAT, Chief State Auditor-Inspector of Kozelets Departments of the Nizhyn ODPI of the State Tax Service of the SFS in Chernihiv Oblast PANNOCHKA SERHIY MYKOLAYOVYCH, based on the results of the commercial audit of the VAT taxation of the enterprise, made an act establishing the inconsistency of the tax reporting data with the VAT given by the Unified Tax Registry.
In the circumstances that were the reason for the cancellation of the tax notice-decision, upheld by the Kyiv Administrative Court of Appeal, the decision of the Chernihiv District Administrative Court The company filed a tax invoice, which increased its own tax liability before the budget. The tax invoice was formed in connection with the receipt of prepayment for the goods, and the enterprise included the VAT tax liabilities in the value added tax tax return (accounting).
However, the delivery of the goods did not take place and the company reduced its tax liability by adjusting the quantitative and cost indicators of the tax invoice. Formed by the enterprise (4 days before the end of the month) The calculation of the quantitative and value adjustment to the tax invoice was submitted for registration and was registered with the buyer by ERPN (on the 11th day of the next month) within 15 days, but after the enterprise submitted the tax return with VAT for the period in which the tax invoice was adjusted.
Absence, at the time of submission of VAT declaration, information in ERPN about registration by the buyer of the Calculation of quantitative and cost indicators to the tax invoice did not allow the enterprise to reduce VAT tax liabilities by the amount adjusted by such calculation.
In one of the following periods, within the statutory period, the enterprise, by filing the Value Added Tax Adjustment (D1) Appendix 1 to the value added tax return for such reporting (tax) period, adjusted the VAT liability. the basic rate in the amount of adjusted amount of VAT with the sign "minus" specifying the reporting (tax) period in which the adjustment occurred
Column 1 line 3 of this calculation of value added tax adjustment as the tax invoice for which adjustments are made, erroneously contained the value of the period in which the tax invoice was adjusted.
Incorrect indication of the tax invoice period for which adjustments are made in the Value Added Tax Adjustment calculation did NOT affect the correct determination and declaration of tax liabilities or tax credit for VAT transactions performed, NOT a taxable transaction, not subject to taxation documented transactions, based on this error, the Enterprise does not have any obligations to pay any taxes, not just tax the added value.
The chamber check was carried out 8 months after the enterprise formed the calculation of the adjustment of quantitative and value indicators to the tax invoice or 7 months after registration by the buyer or 5 months after the submission of the calculation of adjustments of the value added tax (D1) by Annex 1 to the tax return on tax added value.
At the time of the ERPN audit, among other things, it contained information on the date of discharge (formation) by the enterprise and the date of registration by the buyer. he did not mention such information and limited himself to the statement that he did not establish to him the registration (buyer) of the calculation of the adjustment to the tax invoice in the same month in which his formed at (now) than concluded now illegal understatement of tax liabilities including VAT.
Translated from Ukrainian using Google translator