In Vinnytsia oblast the transition from special regimes on the common system of VAT – taxpayer's right
Main Department of DFS in Vinnitsa region informs that the SFS of Ukraine in a letter dated 11.02.2016 G. ¹4698/7/99-99-19-03-02-17 explained the procedure of the transition of agricultural enterprises on a voluntary basis from the special tax regime activities is defined by article 209 of the Tax code of Ukraine on the common system of VAT. First of all, the use of special regimes for the VAT agricultural enterprise is it right, therefore, removal from the register of subjects of special VAT regime occurs when the entity submits an application for removal it from registration as a subject of special regime and its registration as a VAT payer on a common basis according to form 1-VAT marked "Reregistration". Within 3 working days from the date of receipt of such Declaration, the tax Inspectorate removes agricultural enterprise registration as a subject of special regime, with the date of registration as a VAT payer does not change, and the date of exclusion of the agricultural enterprise from the register of entities of the special regime shall be the date of the relevant entry in the register. The date from which the agricultural enterprise is considered to be a VAT payer on General grounds in case of transfer by voluntary decision of the agricultural enterprise - the payer of the VAT from the special regime on the common system of VAT taxation is the date of exclusion of the enterprise from the register of subjects of special treatment. Department communications SE DFS in Vinnitsa region This was reported in the Vinnytsia regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
