C A C U A TO R S
For amendments to the Tax Code of Ukraine
Support for Agricultural Products Support
(Information of the Verkhovna Rada of Ukraine (VR), 2012, N 30, pp. 356)

Verkhovna Rada of Ukraine Oh, I am. :
I. Paragraph 1 of subsection 2 of section XX "Transitional provisions"
The Tax Code of Ukraine 2755-17 ) (Information from the Verkhovna Rada)
Ukraine, 2011, NN 13-17, st. 112) set out in such an editorial:
" 1. Between 1 January 2015, the value added tax
Legal entities who are registered taxpayers ' tax on the added
the cost when they are running their own supply operations
products produced (milk, milk raw materials, dairy products)
products, meat, meat products, other animal recycling products
(skin, subproducts, meat-bone flour) made from
supplied milk or meat in the living weight of agricultural products
products, defined by the section V of the Code, and the physical
by themselves, who are self-grown, bred, reborn
the product of the animal, defined by the section V of the Code (further-
recycling facilities), coping with the following
features:
(1) The norms of this item are not distributed to the supply operations
products manufactured by recycled enterprises from imported goods
raw materials, raw materials supplied not in live weight, raw materials that are not
Raw materials production of agricultural products
the goods manufacturers defined by the section V of the Code, and of the individuals,
that self-grown, bred, reproducing products
animal life identified by this Code (further-agricultural)
Commodity manufacturers);
(2) A tax invoice is given in order,
The section V of the Code;
3) recycling company leads a separate account of operations with
supply of own produced products (milk, milk raw materials,
dairy products, meat, meat products, other products
Animal recycling (skins, subproducts, meat-bone flour),
made of supplied milk or meat in a living weight
Agricultural products (further products), and from
Supply of other goods/services, including products
made of raw material defined in sub-paragraph 1 of this paragraph,
and make a tax declaration on the added value and
the tax declaration on the added value of the activity
Supply of products;
4) the recycled company amount of the alloy (calculated)
the tax credit for manufactured and/or acquired
goods/services, the main means used in part
to make products, and partly to make others
goods/services, distributed based on the share of the use of such
of goods/services, essential in supply operations
products and in accordance with other delivery operations
goods/services, subject to the requirements of section V of the Code;
5) recycling operations from driving outside customs control.
Territory of Ukraine products in customs mode of export reflects in
the tax declaration on the added value and has the right to
Reimbursement of the income tax on the added value, paid
(rated) the goods/services suppliers, the cost of which
is included in the cost of exported products. Such reimbursement
Is in general order;
6) reprocessing a positive difference between the amount
The tax obligations of the reporting (tax) period and the amount
the tax credit reporting (tax) period defined in the
the tax declaration on the added value on the activities
of products supply, paying to the State Council special fund
the budget of Ukraine and on a special account open to it
The State Treasury Service, in such dimensions:
2012-before the State Budget Special Fund
Ukraine is up 30 percent and on a special account.
70 per cent;
in 2013-to a special fund of the State Budget
Ukraine is up 40 percent and on a special account.
60 per cent;
In 2014-before the State Budget Special Fund
Ukraine is up 50 percent and on a special account.
50%.
The recycling amount for the added value,
listed on a special account, uses exclusively for
Payment of agricultural goods to be compensated for
sold by them milk and meat in a living weight (further compensation).
Order of use of recycled food recycling companies
added value to the State Department ' s special fund
The budget of Ukraine is set by the Cabinet of Ministers of Ukraine;
7) reprocessing the enterprise negative difference between the amount
The tax obligations of the reporting (tax) period and the amount
the tax credit reporting (tax) period defined in the
the declaration of the tax on the added value of the
supply of products, counted in reducing tax obligations
Subsequent reporting (tax) periods;
8) The reporting (tax) period is one calendar month;
9) reprocessing of the enterprise in the line set by paragraph 203.1
Section 203 of the Code, delivers to the State Tax Service Authority
a tax declaration on added value and tax returns.
the declaration of the tax on the added value of the
supply of products for the site of registration of
Businesses. In the Tax Declaration on the added value
concerning the activities of the supply of products separately reflected in the amount of
A tax on the added value is subject to enumeration.
a special account for payment of compensation, and the amount of the tax on
added value to be listed before the special fund
The State Budget of Ukraine;
10) listing the amount of tax on the added value on
a special account of the processing enterprise for payment
compensation is carried out by a processing enterprise of up to 15 numbers
the month, the next under reporting (tax) period, to
Special Fund for the State Budget of Ukraine-in line,
203.2, paragraph 203 of Article 203 of the Code.
To confirm the enumeration sum of the tax on the added
cost to a special account recycling company together with
the tax declaration on the added value on
Payment activities are provided by the payment of payment assignments
about actually enrolled to such a special expense of funds for
(tax) period and statement of the territorial entity
State Treasury from such an account;
11) the amount of compensation is distributed among
Agricultural products for the milk
or meat in a live weight of recycled enterprise monthly according to
Settlement of the amount of compensation given to the following:
(a) Compensation for each agricultural
The product manufacturer is determined by the factor,
calculated as the ratio of the amount of compensation defined in
the tax declaration on the added value on the activities
from supply of products, to the cost of purchasing milk or meat in
Living weight excluding tax on added cost;
(b) the defined coefficient applies to all
Agricultural products for value UAH
supplied milk or meat in a live weight without regard to the tax
At the added cost.
The calculation form of the compensation amount and the order
The filling is approved by the central executive body with
Questions of Agrarian Policy and Food of Ukraine
Agreement with the central body of the executive branch providing
Formation and implementation of public policy in finance;
(12) payment of compensation to agricultural
(a) (b)
by listing on their separate accounts opened in
serving banks, physical persons-cash directly from the
(a) Commission of the United States of America
is carried out by a recycling enterprise up to 20 counts of the month,
the next under reporting (tax) period.
Confirmation of payment of agricultural products
compensation is the compensation for the paid amount of compensation
Agricultural products.
Amount of compensation paid form
Agricultural products and order
are approved by the central authority of the executive branch on matters of
Agrarian Policy and Food of Ukraine
Agreement with the central body of the executive branch providing
Formation and implementation of public policy in finance;
13) the amount of value added tax is not listed on
a special account or listed with the violation of the term,
of the item, as well as the amount of compensation, not paid
agricultural goods products or paid with violations
the term set by this item is considered to be
used not by appointment and are subject to a charge up to
State budget;
14) amounts of compensation are not included agricultural
Commodity companies-taxpayers ' added value to the base
Taxation of the tax on the added value of the supply operations
"the milk and the meat in the living weight".
II. Final Position
1. This Act is effective from 1 January 2012.
2. Establish that prior to the approval of the calculation form
the amount of compensation and forms of compensation paid to the amount paid
Agricultural goods manufacturers predicted in paragraphs
Twenty-second and twenty-fifth chapter I of this Act,
recycling businesses calculate the amount of compensation and pay
it is in the order established by this Act, for arbitrary forms
It's a lot of things like that.
3. Cabinet of Ministers of Ukraine in a two-month period
The Act:
bring their legal and legal acts into compliance with this
By law;
in accordance with its competence to ensure acceptance
The legal and legal act stipulated by the Law;
provide a view to the ministries and other central
the executive branch of their normative acts which
Contrary to this Act.

President of Ukraine V. YASUKOVIC
Um ... Kiev, 22 December 2011
N 4268-VI