94 business entities of Ternopil region claimed for the reimbursement of the value added tax during the 1st quarter of 2020. They declared reimbursement of 117 million UAH of the value added tax to the current accounts.
As of the beginning of April 2020, the taxpayers of Ternopil region received reimbursement of 149 million UAH of value added tax from the state budget to the current accounts.
Since the beginning of 2020, according to the audit results, the tax specialists have prevented 10 thousand UAH of the VAT declared incorrectly for the budgetary reimbursement.
As of the beginning of April 2020, the total balance of the non-reimbursed VAT to the current accounts is 58 million UAH, particularly, 42 million UAH are under review and the budgetary reimbursement procedure and 16 million UAH are under judicial and administrative review.
As of the 1st of April 2020, the number of registered value added taxpayers – legal entities in the region is 2 694. Compared to the corresponding period in2019, the number of value added taxpayers – legal entities has increased by 96 individuals or 3.7%.
Please note that the Decision-making procedure on registration / registration refusal of the tax invoice / calculation adjustments in the Unified register of tax invoices was approved by the Order of the Ministry of Finance of Ukraine as of 12.12.2019 № 520, registered at the Ministry of Justice of Ukraine on 13.12.2019 № 1245/34216.