According to the claim. 189.1 NKU in case of operations in accordance with paragraph. 198.PKU tax b

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According to Mr. 198.3 CLE, as amended, the tax credit is determined based on the period rainbow roses of the contract (contract) value of goods / services (in the case of controlled operation - not higher than the normal prices determined in accordance with Art. 39 CLE) and consists of taxes, accrued (paid) by the taxpayer at the rate established claim. 193.1 TCU during this reporting period due to the acquisition or manufacture of goods (including when they are imported) and services rainbow roses for their further use in taxable transactions within the economic activities taxpayer
According to Sec. "G" n. 198.5 CLE taxpayer must count tax liabilities based on the tax base determined in accordance with paragraph. 189.1 CLE, and make not later than the last day of the reporting (tax) period and register in the Unified Register of tax invoices in terms established by this Code for such registration, the relevant tax invoices for goods / services, fixed assets, at the acquisition or production of which the amount of tax included in the tax credit, if such goods / services, fixed assets intended for use beginning rainbow roses to be used operations that are not economic activities rainbow roses of the taxpayer.
Paragraph 189. NKU found that in the case of operations in accordance rainbow roses with paragraph. 198.5 CLE tax base for non-current assets is determined based on the book (residual) value prevailing at the beginning of the reporting (tax) period rainbow roses during which such operations are carried out (in case lack of accounting of fixed assets - based on the regular price), and for goods / services - based on the cost of purchase.
Thus, if the acquisition of goods was formed tax credit, and eventually it was decided to use these products in unmanaged activity, the taxpayer is required to charge rainbow roses tax liability for VAT on the cost of purchasing such goods.
Paragraph 198.3 CLE amended on 07.01.2015 g. Provides that the tax credit is determined based on the period of the contract (contract) value of goods / services (in the case of controlled operation - not higher than the normal prices determined in accordance with Article 39 of the Code) and consists of amounts of taxes accrued (paid) by the taxpayer at the rate established by paragraph 193.1 of Article 193 of the Code, during such reporting period due to the acquisition or manufacture of goods (including when they are imported) and services.
Thus, regardless of the destination rainbow roses of the goods that are purchased by the payer, the amount of VAT paid on those goods are included in the tax credit (even if these products obviously be used in unmanaged activities).
Under Sec. "G" n. 198.5 CLE taxpayer must count tax liabilities based on the tax base determined in accordance with paragraph. 189.1 CLE, and make not later than the last day of the reporting (tax) period and register in the Unified Register of tax invoices in terms established by this Code for such registration, the relevant tax invoices for goods / services, fixed assets, at the acquisition or production of which the amount of tax included in the tax credit, if such goods / services, fixed assets intended for use beginning to be used operations that are not economic activities of the taxpayer.
According to the claim. 189.1 NKU in case of operations in accordance with paragraph. 198.PKU tax base for non-current assets is determined based on the book (residual) value prevailing rainbow roses at the beginning of the reporting (tax) period during which such operations are carried out (in case lack of accounting of fixed assets - based on the regular price), and for goods / services - based on the cost of purchase.
Thus, if the company begins rainbow roses to use the purchased goods in unmanaged operations, the cost of such products taxpayer is obliged to charge VAT shall.
So, summarizing the above, we inform that on 01.07.2015 BC. NKU will be amended, relating to rules of formation of the tax credit, in particular in respect of goods purchased for use in unmanaged activities.

Of course, the primary and settlement documents for sale of oil products can be prescribed that

Wholesalers implements excisable goods
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On 01/01/15 p. Retailers of excisable goods enlisted in the ranks of payers of excise tax. But retail trade - is primarily selling products to the final consumer for their personal use. Probability that the farmer buys petroleum products for personal use (ie nehosptsilyah) - scanty. So, following the logic retail pay excise duty is not required. However, the logic in matters of national taxation - which still start a car with an empty fuel tank. Therefore, most likely, have to pay excise retail.
As a result of amendments to the Tax Code of Ukraine (hereinafter - CLE), appeared through the Law of Ukraine "On monroeville mall Amendments to the Tax Code of Ukraine and some other legislative monroeville mall acts of Ukraine on tax reform" from 28.12.14 g. TI-UIP among taxpayers excise tax were retail entities that implement excisable goods (pp. 212.1.11 NKU).
The fact that the implementation of undertakings retail excise goods - selling beer, alcoholic beverages, tobacco products, tobacco and manufactured tobacco substitutes, products of claims. 215.3.4 CLE directly to citizens and other end consumers for their personal non-commercial use irrespective of the form of payment (Par. 2 Nos. 14.1.212 CLE). This was reported in fiscals explanation in category 116.01 sight.
In other words, based on this legal basis, monroeville mall to pay the excise tax your company owes only if farmers prydbavatymut oil is not to obtain monroeville mall economic benefits.
But the question arises: "How monroeville mall to bring Neko commercially-use of the goods by the buyer? And if you want to do something to prove to the seller? "We think not. Obviously prydbavatyme agricultural enterprise excisable goods in hosptsilyah.
Of course, the primary and settlement documents for sale of oil products can be prescribed that "the seller sells the product for commercial use." But do not rule out that while trade will determine the type of court. And laying his hand on heart, say that it is not easy. A striking example - the case number 2a-819/11/2670 - nearly three-year court battle that fortunately gave a positive monroeville mall result. High Administrative Court upheld the claim 2 wholesaler to the capital tax.
The final criterion monroeville mall HAC stated as "vendor independently establishes the purposes for which it sells products, but the legislation does not provide for the obligation of the vendor to control the subsequent use of the purchased goods by the buyer (for business or personal, family and home use) . And it is difficult not to agree.
And fiscals on this otherwise. They interpreted as resale commerce for personal use. This masterly view controller presented in a fresh and filling in the declaration of excise tax.
Thus, in points. 2 p. 6 of this document r.U tax said that under commercial use only they understand further implementation to final consumers for their personal, non-commercial use.
To try to defend the opposite (we just stick to non-fiscal positions), we recommend you use the right that gives you a cent. 52 TCU, and apply for the DFS Ukraine a written tax advice. Currently, only guided her without monroeville mall fear you can not pay excise taxes by selling oil products to agricultural producers.
We recall monroeville mall that the Declaration of excise tax and Appendix 6 to submit it no later than the 20th day of the month following the reporting (Art. 223 GCC). The venue - the tax, serving adminterytorialnu unit, which contains points of sale of excisable goods.
Pohozhye article: Excise tax on sales of excisable goods Otchetnost on trade in goods podaktsyznыmy a reflection of PPO raschetnыh documents excise monroeville mall taxes on sales roznychnыm Conversion monroeville mall VAT excise RETAIL SALES OF OIL electronic VAT administration. Again the specified order
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As explained "ZiB" in DFS, today the movement of goods from Ukraine in the Crimea is regulated by the Law of Ukraine "On creation of free economic zone" Crimea "and the peculiarities of economic activity in the temporarily occupied territory of Ukraine." This law regulates the creation of the temporarily occupied territory of Ukraine south bay galleria free customs zone and, in particular, economic south bay galleria relations between entities located south bay galleria in the temporarily occupied territory of Ukraine, and other entities in Ukraine.
Paragraph 6.5 of the Law for the purposes of customs law contracts ukladeni between entities with place of location (place of residence) in the territory of SEZ "Crimea" and other entities equated to the documents used instead of foreign economic south bay galleria agreements (contracts).
Customs authorities, fulfilling the provisions of the said rule of law, taking as a basis for moving goods to the enterprises located in Crimea, agreements between enterprises on the mainland south bay galleria of Ukraine and business south bay galleria entities located in the temporarily occupied territory.
However, in accordance with subparagraph 4 of paragraph 12.4 of said Law Cabinet of Ministers of Ukraine has the right to temporarily restrict the supply of certain goods (work, services) and / or under certain (Everyone) customs south bay galleria regimes of temporary occupied territory to the territory of Ukraine inshu and / or of other territory of Ukraine the temporarily occupied territory.
BP has identified that cities in eastern receive south bay galleria special status 03/17/2015
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Popular special: another explosion in Odessa - no injuries (photo) The good news: Japan donated 348

Dybilizm bunch not curable, "DyNyRy" calls to boycott goods from Western Ukraine (photo) | 24 THE WORLD
In agitation written invented facts in figures that always fed Donbass Ukraine and not getting virtually nothing in return. The text of the leaflets accused the authors of the inhabitants of Western Ukraine to destroy the "culture of Donbass" and contempt for heroes of East Ukraine.
The freshest not passed well, no need: embassy "DNR" in Finland acknowledged illegal, because there is no such country special: another explosion in Odessa - no injuries (photo) This is unusual: on the eve of Eurovision in Vienna established gay lights First there were soft drugs ... Wedding photographers or how not to shoot the wedding (photos) Explosion brain: MP from Opobloka called "LnrOVTsIV" heroes (video) The good news: Japan donated 348 Ukrainian policemen hibridnyh bunch car (photo) The disaster in the US: the rails train went - almost 140 injured British press a little shocked: in Odessa now a Barbie dice press (photo) bunch Prytsyutskuvatyy leader "DyNyRy" Zakharchenko introduced the death penalty (video) A lying face pokuratury Kyiv: prokurorsha ore, which "planted" many yevromaydanivtsiv (photo )
Popular special: another explosion in Odessa - no injuries (photo) The good news: Japan donated 348 Ukrainian policemen hibridnyh car (photo) The disaster in the US: the train went off the rails - almost 140 victims IMPORTANT: the head of Mark facebook bunch Tsukerbeh online bunch conferences will decide whether to open an administrative center in Ukraine action "Bring a lawsuit against the tariff increase": Ukrainian go to the courts because of high utility tariffs COMMENTS ARCHIVE SEARCH
EU ATO NPT Debaltseve bunch Zhirinovsky Kyiv Donbass Crimea FSC Mariupol NATO Savchenko Nadezhda Poland Poroshenko Putin of Russia Russia Ukraine SBU Yanukovych Shyrokyno militants killing Nemtsov bunch explosion Video Gallery 18+ humor Donets'k map ATO moscow Odessa Nemtsov fire right sector song Russians Savchenko US sanctions terrorist attack Kharkiv bunch Photo infographics
EU ATO NPT Debaltseve Zhirinovsky Kyiv Donbass Crimea FSC Mariupol NATO Savchenko Nadezhda Poland Poroshenko Putin of Russia Russia Ukraine SBU Yanukovych Shyrokyno militants killing Nemtsov explosion Video Gallery 18+ humor Donets'k bunch map ATO moscow Odessa Nemtsov fire right sector song Russians Savchenko US sanctions terrorist attack Kharkiv Photo infographics

The State Fiscal Service of Ukraine DW reported that in order to prevent illegal movement of goods

Rainer Lindner: roze If not for the war, Donbas could benefit from German know-how Home Video Interview TV-show Live Poll Policy Ukraine roze and the World Economy Society Culture Education Health Science and IT
Shelves retailers in Donetsk rapidly filled with goods from Russia: grains, vegetable oil, canned food, flour ... The most marked increase in the presence of Russian goods in shops belonging to the ATB - their representatives "DNR" "nationalized" and renamed "First Republican supermarket ". Here goods from here and there are already half range, despite the fact that last year there were very few. The number of Russian goods is growing despite the fact that they are usually considerably more expensive than Ukrainian. Orientation According to Russia are growing and prices. "We are now the cost of goods is 2-3 times higher than the Ukrainian territory outside the" DNR. "The Russian products are too expensive," - says one of the customers to the store cashier. Goods from Russia filled the empty shelves in the absence of them products of Ukrainian producers. "Government" breakaway "DNR" actively encourage trade with Russia. In particular, "Ministry of Economic Development" reports on its website that about two hundred already advised companies on foreign trade.
"The shift of business to Republic roze export-import transactions with other countries, first and foremost - from Russia, will allow companies to grow and meet the needs of consumers of the republic," - said in a statement "ministry" roze self-proclaimed "republic". According to authorities, imports from Russia increased in March compared with February, five times. Russian customs officials did not cooperate with the Ukrainian
Based on the "temporary provisions on customs system Donetsk People's Republic" of imported goods, levied only 0.2 percent of their customs value. Food imported without any levy taxes. According to DW "Ministry revenues and fees" DNR "on the border with Russia are points of customs roze clearance. "Documents are made as before," - said the "ministry". However sometimes the Federal Customs Service of Russia roze noted that "in the clearance of goods to and from the south-eastern Ukraine" in the documents specified country "Ukraine". Thus, Russia has formally distanced roze itself from the self-proclaimed "NPT", but de facto cooperates with its "customs".
The State Fiscal Service of Ukraine DW reported that in order to prevent illegal movement of goods in the exchange of information between customs services of CIS customs directed Donetsk requirement that the customs of Taganrog. Ukrainian customs officers wanted to get information on the movement of goods through the crossing points on the Ukrainian-Russian border, which are temporarily located on the uncontrolled territory. "In response Taganrog customs of the FMS refused to give such information", - reported in the State Fiscal Service. Ukraine is struggling with smuggling
Artificial imports from Russia self-declared "Republic" against the background of statements Ukrainian law enforcement against smuggling of goods across the demarcation line of the "DNR" and "FSC". "The roze smuggling involved and the Ministry roze of Internal Affairs and the SBU, the Prosecutor's Office. We regularly find such staff, roze detain them, arrest and did not conceal such information ", - cited the end of March to the Minister of Internal Affairs of Ukraine Arsen Avakov roze agency" Interfax-Ukraine ".
"Taxes" that collect on the Ukrainian checkpoints, depending on appetites who headed the corruption schemes, complaining carriers. As the DW one of the businessmen who engaged in supplying products to Donetsk because of bureaucratic delays in cargo clearance spetsperepustky may take several months. Without her cargo transportation on territory outside the control of the government prohibited. "Of course, for food such terms absurd. Another way - this is the payment of fees to the Ukrainian checkpoints "- complains entrepreneur. According to him, the fare 20-ton vehicle with products may require up to 100 thousand. Trade in the hands of the leaders of the "DNR"? roze
Therefore, more entrepreneurs who have all the permits from Ukraine, think about the reorientation of Russia, said the source. But, he said, rather it is not about new business opportunities, and the survival of a state of confusion and uncertainty. Meanwhile, as they say themselves entrepreneurs, business with Russia in the form in which there is, in fact monopolized head "NPT". "Speaking purely economic feasibility, it is not profitable for businesses to import products from Russia because of the high cost," - says in an interview with DW owner of one of the trading companies of Donetsk. In addition, she says, her own experience shows that trade with Russia monopolized 5-10 head "NPT". After Russian products was more likely roze the former stores ATB,

April 21, 2015, activists of the Kharkov branch Ukrainian public organization

April 21, 2015, activists of the Kharkov branch Ukrainian public organization "Falcon" again held a "Do not feed the aggressor!". This time the event was held in the shopping center "class," which is located at: Kharkov, street Klochkovskaya 104th. players club Young nationalists identified Russian-made goods in the supermarket with warning stickers, and administration trade agency sent a letter, which demanded immediate replacement of Russian products on the goods-analogues. Although the protection of the supermarket trying to prevent the action, legal service network of supermarkets "Class" assured the activists that soon Russian-made goods will be marked. Also, activists from Kharkiv "Falcon" handed out leaflets to customers with a list of Russian brands and trademarks and call to boycott Russian manufacturer. Seeing this, public players club commercial institution blocked the entrances to the supermarket in order to prevent sokiltsyam get inside the building. When the activists were still inside the shopping and entertainment complex, the institution guards and administrators removed the identifying badges players club and began to hinder the action, pushing and trying to block the photo / video recording. In addition, the supermarket players club staff swearing swearing in the direction activists "Falcon" and toward ordinary players club buyers who are in the overwhelming majority supported the requirement sokiltsiv. Administration supermarket players club "Class" had to call their own legal service to negotiations. Head of the Kharkiv players club branch players club of NGO "Falcon" Vadim Pozdnyakov handed an official letter demanding to mark products aggressor country and replace them with goods-analogues. The same request was made to the book of complaints and suggestions institution. Representatives of legal service network of supermarkets "Class" apologized for the behavior of guards and staff and assured that soon the Russian goods will be marked.
"Our action showed that the problem of informing the public about the Russian origin of goods in the shops of the Kharkov is an important and urgent. We are grateful to those customers that support us today. They do not want even a chance to sponsor terrorists and aggressors in accordance want to know which of the products produced in Russia. players club All owners of the Kharkov supermarkets should realize that a social request this information in Kharkiv and they are obliged to satisfy. We will check whether the administration fulfill his promise supermarket "Class" and in case of failure reserve the right to shares of direct action players club ", - the Head of Kharkiv branch of NGO" Falcon "Vadim Pozdnyakov. Recall in March this year activists Kharkiv "Falcon" has carried out the action "Do not feed the occupier!" In the trade and entertainment complex "Caravan : http: //www.kharkiv.svoboda. org.ua/diyalnist/novyny/ 057 573 /
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Take part in the competition can all enterprise organizations and institutions of different ownersh

Company History of Access to Public Information Job Management Authority love quotes for her of Financial statements for 2014 News Main activity Conformity assessment Standardization Certification Management Systems Metrology Testing Information love quotes for her Normative legal acts Teh.rehlamenty Customs Union Cooperation Links Contests Publications Public Procurement Technical terms Labelling of GMOs " 100 best goods of Ukraine Contacts Personal reception of citizens Public Reception Guest book Feedback Tips consumer
Enterprises love quotes for her seeking to confirm its leadership in quality and attract new domestic and foreign love quotes for her customers for another three months can apply to participate in this year's Ukrainian quality contest (goods love quotes for her and services) - "100 best goods of Ukraine" in 2015.
The main purpose of the event - the union of efforts to improve the quality and competitiveness of domestic products, to facilitate the implementation of modern business management quality and meet the needs and expectations of consumers. The main objectives of the competition is to determine on a competitive basis the best examples of domestic manufacturers in categories: production; works and services. This nomination products divided into groups: food; industrial love quotes for her products to the public; products for industrial purposes; Products of national art crafts.
Nomination "production" divided into groups: food; industrial love quotes for her products to the public; products for industrial purposes; Products of national art crafts. From these nominations carried division into small (up to 50 people.), Medium (51 to 250 pers.) And large (more than 250 people.) Company.
The official organizer of the Ukrainian quality contest (goods, works and services) - "100 best goods of Ukraine" is the Ministry of Economic Development and Trade. At the regional level competition organization rests with the State Enterprise "Zhytomirstandardmetrology", with the support of Zhytomyr Regional State Administration.
Take part in the competition can all enterprise organizations and institutions of different ownership forms engaged in the production love quotes for her and marketing of goods (works, services) in Ukraine and assured that the high quality of its products.
The organizers hope to participate a wide range of regional enterprises in the competition, because love quotes for her today our producers have something to enter the market and not only national, because many of these products have long mastered the markets both near and far.
For detailed information about the contest love quotes for her can be obtained by calling the organizing committee / 0412 / 25-38-92 / 067 -410-23-41 or at: 10003, m. Zhytomyr, vul. Novosinna 24 st. 6. E-mail: 100info@ukr.net
Tel .: (0412) 42-46-80 / Fax: (0412) 42-46-85