Legal principles of budgetary compensation of VAT in Ukraine ; ПРАВОВІ ЗАСАДИ БЮДЖЕТНОГО ВІДШКОДУВАННЯ ПДВ В УКРАЇНІ

Abstract

The issues of legal regulation of budgetary compensation of VAT in Ukraine are investigated in the article.The main attention is paid to the analysis of the essence and features of the legal regulation of the institute of the budgetary compensation. The mechanism of exercising the rights for budgetary compensation is defined. The structure of parties to the legal relationships concerning budgetary compensation of VAT is defined: bodies of the State tax service of Ukraine, bodies of the State treasury service of Ukraine and VAT payers. The subjects enabled and not enabled to exercise the right for VAT budgetary compensation are distinctly distinguished. Common and definitive features of general and automatic types of budgetary compensation are defined, definitive features between the mechanism of budgetary compensation and entering in accounts sums of money to decrease VAT commitments are defined. Common features suppose that the right for budgetary compensation can be exercised exclusively by VAT payers that actually paid the sum of VAT to the budget, have negative VAT value for more than one period of review (fiscal period), have no VAT debts (incl. spread out and delayed), and have made the application and obligatory documents to the State tax service according the place of registry and this right has been confirmed by a conclusion of the State tax service as a result of monitoring. The distinctions between automatic and general order of budgetary compensation are as following: in the structure of parties, in types of monitoring (in results of which the right for budgetary compensation can be exercised); in periods of such monitoring; in the decisions by the State tax service as results of VAT payers monitoring (concerning the compliance of VAT payers with requirements of budgetary compensation and legal consequences of such conclusions).Amendments to the tax legislation for the purpose of its improvement and averting of the infringements of rights and guarded interests of legal entities are proposed. ; Дана стаття присвячена дослідженню питань правового регулювання бюджетного відшкодування ПДВ в Україні. Визначено спільні та відмінні риси таких видів бюджетного відшкодування як загальний та автоматичний; визначено відмінні риси між механізмом бюджетного відшкодування та зарахуванням сум коштів у зменшення податкових зобов'язань з ПДВ.