In this article the explanation is given to subjects of the special tax treatment on the VAT how to reflect debt on the special account in 2009.
Reorganization 2002
The agricultural enterprise in 2008 applied the special tax treatments according to item 11.21 and item 11.29 of the Law on the VAT. The part of the sums of the VAT reflected in special (reduced) declarations, wasn’t listed on special bank accounts because of a delay of payments from buyers, barter operations, free deliveries of production, etc. Whether it is obligatory to transfer these sums of the VAT for special bank accounts in 2009? If yes, that in what term?
The agricultural producers applying last years special modes of a nalogoyooblozheniye according to item 11.21 and item 11.29 of the Law on the VAT, were obliged to list into special accounts in banks and to use on a target naznayocheniye the sums of the VAT added in special declarations (that is a difference between the tax obligations arriving from buyers, and the tax credit paid postavshhikam). The means which have not been listed into special accounts, were considered such which were used not on a designated purpose, and were subject to a vzysyokaniye in the government budget in an indisputable order in the form of a penalty (the paragraph the second item 4 of the Order, approved postanovleniyoy KMU from 26.02.99 of No. 271 (further – the Order No. 271), and the paragraph the sixth item 5 of the Order, utverzhdenyony the resolution KMU from 12.05.99 of No. 805 (further – the Order No. 805)).
Such collecting was carried out only on rezultatam documentary checks of selskokhoyozyaystvenny producers. Thus the sums of the VAT which postupili from buyers on a current account or in enterprise cash desk, but weren’t listed into the special account (that is from a line 8 of the Reference on their target use which was represented together with special declarations on the VAT) were subject to collecting. About it, in particular, it is specified in GNAU letter from 05.05.06 of No. 8557/7/16-1417.
However in a card of personal account of a selskokhozyayyostvenny producer not perechislenyony into special accounts of the sum of the VAT uchityvalis as debt, after all in this card the indicator of a line of the 23rd special declaration on the VAT was brought.
By standards of item 5 of the Order No. 271 and item 12 of the Order No. 805 it is provided that means which irrespective of the reasons won’t be listed into special accounts till 01.03.09, are subject to collecting in the gosuyodarstvenny budget.
Therefore, agricultural producers – subjects of a special mode of a nalogoobloyozheniye should till 01.03.09 completely perechislit into the special account the corresponding sums of the VAT, that is extinguish the debt which is registered in a card of personal account, and ispolzovat them on a designated purpose. In a proyotivny case such money (as not listed into the special accounts which have not been used from such accounts) will be collected in the government budget.
On Balans-Agro newspaper materials.