Article describes the taxation mechanism on profit of the sums of the VAT which remain at the disposal of agricultural enterprises upon enterprise transition from the special tax treatment on the general system of the taxation with tax discharge on profit.
In 2007 the agricultural enterprise was the payer of the fixed agricultural tax and used the special tax treatment according to item 11.29 of the Law on the VAT. Since 2008 it passed to the general system of the taxation with tax discharge on profit. Whether it is necessary to include in the I quarter of the current year in structure of a gross income of the sum the VAT reflected in line 23 of the special (reduced) declaration on the VAT for December, 2007 which moves in January of the 2008th?
First of all, we will remind that the agricultural producers applying the special tax treatment, provided item 11.29 of the Law on the VAT, not uplachivayut in the budget the VAT sum on operations of delivery of the goods (works, services) own production, including production (except the excisable goods), made on davalchesky conditions from sobstvenyony raw materials (except for delivery to the pererabatyvayuyoshchy enterprises of milk and meat in live weight).
The VAT sums on such operations are reflected in the soyokrashchenny declaration. Thus the sum which remains at the disposal of the enterprise, is given in a line 23. The specified sum is the gosudarstvenyony grant and should go on acquisition of inventory items of production appointment. And, as we know, the budgetary grants and subsidies join in a gross revenue platelshhika the profits tax (subitem 4.1.6 of the Law on profit).
Date of increase in a gross income the date falling on the tax period during which there is any of the events, occurred earlier is considered: or date of shipment of the goods, or date of their payment (subitem 11.3.1 of the Law on profit).
In our situation the declaration on the VAT, though predstavlyaetsya in January, 2008, was made for December of the 2007th. That is the agricultural producer in December received the VAT sums as a part of the sums from production realization (shipped or oplachenyony) which were reflected further in a deklarayotsiya. Therefore it is necessary to consider as the first event VAT charge by production delivery (receiving advance payment on account of future delivery), that is in December, 2007.
Therefore, as the first event (obtaining the grant) took place in December, 2007, and predyopriyaty became the payer of the profits tax only since 01.01.08, it doesn’t need to include the VAT sum from a line of 23 declarations on the VAT for December in a gross revenue for the I quarter of the current year.
Village SIRASh, main state tax auditor-inspector of Department of the profits tax and other taxes and fees (obligatory payments) GNA of Ukraine.