The Main Department of the State Tax Service in Kyiv informs that the procedure for determining the amount of value added tax (hereinafter – VAT), which is subject to reimbursement from the State Budget of Ukraine (budget reimbursement), and the terms of such reimbursement are set out in Art. 200 of the Tax Code of Ukraine (hereinafter – TCU).
Granting budgetary compensation in accordance with the second paragraph of paragraph 200.10 of Art. 200 TCU is carried out in the case of approval by the supervisory authority of the claimed amount of budgetary compensation based on the results of in-house inspection, and in the cases specified in paragraph 200.11 of Art. 200 of the TCU, – based on the results of the inspection specified in this paragraph, which are carried out in accordance with the TCU.
At the same time, in accordance with paragraphs. 69.11 item 69 subdivision. 10 chap. XX TCU for the period until the termination or abolition of martial law in Ukraine suspended the operation of paragraphs. 200.10 – 200.12 st. 200 TCU, which directly determines the timing of such inspections and the reimbursement procedure, except for approval by the supervisory authority of the claimed amount of budget reimbursement based on the results of in-house inspection, defined in the second paragraph of paragraph 69.2 subdivision. 10 chap. XX TCU.
Source: gov.ua
