About single questions of application of point 5.9 of Art. 5 of the Law of Ukraine About the taxation of profit of the enterprises. GNAU letter from 06.02.07 of No. 2169/7/15-0217 is published.
ABOUT SINGLE QUESTIONS of APPLICATION of POINT 5
GNAU letter from 06.02.07 of No. 2169/7/15-0217
The public tax administration of Ukraine in connection with numerous inquiries of nalogoplatelyyoshchik, bodies of national tax service on places and with a view of the appropriate organization of an administyorirovaniye of the profits tax reports about single questions of application of point 5.9 of Art. 5 of the Law of Ukraine About the taxation of profit of the enterprises.
Point 5.9 of Art. 5 of the Law of Ukraine About a nalogooblozheyoniya of profit of the enterprises (further – the Law) ustanovlen an order of tax accounting of a gain (decrease) of bayolansovy cost of the goods (except what podlezhat amortization, and securities), raw materials, materialov, completing products, semi-finished products, mayolotsenny subjects (further – stocks).
So, according to the paragraph the first this point the taxpayer conducts tax accounting of a gain (decrease) of balance cost of stocks in warehouses, in a work in progress and the remains of a ready proyoduktsiya, costs of acquisition and improvement (the preyoobrazovaniye, storage) which join in structure of gross expenses according to the Law (except for received free of charge).
That is according to the Law in recalculation prinimayut participation only those stocks, expenses on a priobyoreteniye and improvement (transformation, storage) which join in structure of gross expenses. The essence of recalculation consists in comparison stoimosti the remains of stocks for the end of the reporting period with cost of the remains for the beginning of fiscal year and sootvetyostvuyushchy specification by the taxpayer or gross incomes (in a line of 01.2 declarations on the company income tax in case of a gain of stocks), or gross expenses (in a line of 04.2 declarations on a tax on pribyl the enterprises in case of a decrease of stocks).
Thus, if at persons who in the sootvetstvuyoyushchy tax reporting period passed to the general system of the taxation from the simplified system or from the fixed selskokhozyayyostvenny tax (further – FSN), are considered zapasy, FSN acquired and credited in payment or the single tax (that is expenses on which acquisition weren’t included in sostav gross), cost of such stocks not podlezhit to reflection in table 1 of the K1/1 appendix to a deklayoratsiya on the company income tax and sootvetyostvenno it is not considered at further pereraschete on point 5.9 of Art. 5 of the Law.
The taxpayers specified above have the right to application of this point only to stocks, expenses on acquisition and improvement (transformation, storage) which were included in structure gross rasxodov in the following cases:
• or if stocks were acquired and oprixodovany by payers after transition to the general sisyoty the taxation,
• or if before stay of these persons on the simplified system or on FSN they were payers naloga on profit in accordance with general practice and have the stocks acquired and credited in period of stay on the general system of a nalogoobloyozheniye.
To chairmen of the State tax adminiyostratsiya in AR Crimea, areas, the cities of Kiev and Sevayostopol to bring the specified explanation to the notice taxpayers and subordinates of divisions and to provide its taking into account at carrying out kontyorolno-verifying work and pronouncement of decisions in the course of appeal coordination.
L. BOENKO, vice-chairman.