Enterprises and entrepreneurs of Chernivtsi region paid 286.6 million UAH of the value added tax to the state budget during January – April 2020. Herewith, the growth rate of tax payments compared to the same period in 2019 is 122.2%, which in absolute terms is 52.0 million UAH more.
In total, the value added tax is more than 40% of the total revenues and is one of the determining sources of filling the state budget.
Specifically, in April 2020 the actual revenues of the value added tax from regional taxpayers amounted more than 62.0 million UAH. Thus, the indicative task was fulfilled by 104.9% or more than 2.8 million UAH were additionally provided.
As of today, there are 2384 value-added taxpayers registered in the region, including 2111 legal entities and 273 individuals-entrepreneurs.
As for the budgetary reimbursement of the value added tax, according to the tax specialists the VAT payers received budgetary reimbursement in the amount of more than 73.9 million UAH during January – April 2020 (+ 15.7%), comparing to 63.8 million UAH during the same period in 2019. Herewith, the number of claimants for budgetary reimbursement increased from 84 business entities in 2019 to 95 in 2020.
Among the recipients of budgetary reimbursement, 76.0% in number and 76.8% of the amount are companies – exporters of products.
Share of payers – “reimbursers” involved in international transportation in the total amount is 16.9% and in the total sum of 17.2%. Enterprises founded by organizations of disabled individuals are 5.6% and 2.1%, respectively.