Chernivtsi: Taxpayers can use books URO on the old form
Chernivtsi LIGHTS draws the attention that the new form of books of account transactions established Order of registration and maintenance of passbooks, books of account transactions approved by the order of Ministry of Finance of Ukraine from 14.06.2016 No. 547 "On approval of orders on the registration of registrars of settlement transactions and books of account transactions" (hereinafter – decree No. 547). The business entities can continue to use the previously registered books of KURO on the old form prior to the first event: the end of KURO, the end of life or termination of the applicable RRO, grounds for re-registration or cancellation of registration books. Such books are allowed to register only during the transition period – within one month after the entry into force of order No. 547. After the expiration of the term in case of occurrence of grounds for re-registration books, Ural branch, check the second or any subsequent KURO in a new form. Thus, realizing the excisable goods of the economic entities that use KURO on the old form, carry out they contain as follows: 1) in the titles of count 6, 7 KURO on the old form should append the "/" character and, accordingly, the words "at the rate of excise tax", "excise tax amount"; 2) in the presence of settlement transactions for the goods of excisable group consistently entered: – in column 6 – sum payments, which are taxed at the rate of value added tax, "/", the amount of calculations, which are taxed at a rate of excise tax; – in column 7 – VAT", "/", the amount of the excise tax. For the convenience of the KURO recommended these entities to apply to the body of the fiscal service at the place of registration books for the registration of second and subsequent KURO in a new form. Because of a change in shape of books such registration may be made at any time. Of entities whose activities are not connected with sale of excisable goods, the receipts that are printed, the cash register do not contain data on excise tax and the corresponding columns 7, 9 KURO will not be filled. Accordingly, these entities can continue to use the previously registered KURO without making any changes, but only before the occurrence of the above-mentioned grounds for termination of the use of the book. For more on this issue – in a letter from DFS 05.08.2016 G. ¹ 26665/7/99-99-08-01-03-17 This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
