In this article the new special mode on the VAT for agricultural producers which is entered since January 01, 2009 is stated.
Reorganization 2002
Since January 1 of the next year the new special mode on the VAT for the selskokhozyaystvenyonykhtovaroproizvoditel, established to Art. 81 of the Law on the VAT is entered. In last issue of the newspaper we wrote that a deadline for documents on registration of subjects of a new special mode – on December 11 the current year. However tax inspections on places didn’t accept such documents at agricultural enterprises, giving reason for refusal by that the order of registration isn’t defined yet. But time goes, not far off on January 1, and our readers still don’t know, how to them to pay the VAT in 2009. Therefore we report the latest news.
So, on a site of GNAU (www.sta.gov.ua) two drafts of the order which concern new specrezhima are placed and make changes to two documents:
• The provision on registration of the payers, approved by the order GNAU from 01.03.2000 of No. 79, regarding an order of registration of subjects of a special mode (further – Situation No. 79);
• An order of filling and submission of the declaration on the VAT approved by the order GNAU from 30.05.97 of No. 166, regarding the approval of tax accounts of subjects of a special mode.
Let’s tell, in what an essence of amendments.
First, the term of documents will be prolonged for registration of subjects of a special mode.
It is supposed that agricultural enterprises which wish to apply a new special mode, should undergo registration procedure in taxing authority on the site. Thus term podachi documents on such registration remained the same – in 20 calendar days prior to the beginning of the period from which the agricultural enterprise wants to become the subject of a special mode.
As for December 11, 2008 of change in Situation No. 79 weren’t brought, according to an inforyomatsiya provided by GNAU, for registration of subjects of a special mode the submission of documents will be delayed till January 20, 2009. In the Special certificate of the subject of the special mode, given out to the agricultural enterprises which have filed documents before specified date, start date of its action – will be specified on January 1, 2009.
For registration of subjects of a special mode by the project submission of such documents is provided:
• the statement in a form No. 1-RS with the indication of the full list of types of economic activity and specific weight of delivery of the agricultural goods (services) to cost of all goods (services). Specific weight will pay off for the last 12 months previous month of filing of application (if the statement moves in January, 2009, specific weight pays off from 01.01.08 for 31.12.08);
• extraction from the Uniform state register of legal entities and individuals – predyoprinimatel with the indication of the full list of kinds of activity of concrete agricultural enterprise. This list should correspond to the list approved by Ministry (it is expected by the end of tekuyoshchy year). Thus, till January 20 it is necessary to receive the specified extraction at the state registrar.
And one more news: agricultural enterprises which are already registered by payers of the VAT, shouldn’t submit the payment document on payment of the sum for the Special certificate.
Secondly, for subjects of a special mode introduction of a new form of the declaration on the contracted form VAT is planned. In it operations of delivery of the agricultural goods (services) will be reflected. The rest of the tax obligations according to the declaration in the budget isn’t paid, and remains at the disposal of subjects of a special mode and is used by them on any purposes.
The main difference of the new reduced declaration from that which is used now, that negative value won’t reduce the tax obligations of the next reporting period.
Payers of the profits tax will refer this value on gross expenses.
Besides, to this declaration the new appendix – Calculation of specific weight of cost of the agricultural goods (services) to cost of all goods (services) is entered. In it there will be an otrazhatsyaudelny weight of cost of delivery of the agricultural goods (services) to cost of all put goods for the last 12 reporting periods (months or quarters depending on the established reporting period). To submit the appendix it is necessary each reporting period.
On Balans-Agro newspaper materials.