The present situation defines an order of collection and the accounting of the fixed agricultural tax, representation in bodies of public service of tax calculations.
1. The present Situation defines an order a vzimayoniya and the accounting of the fixed agricultural tax, representation in bodies of the public nayologovy service of tax calculations.
2. Payers of the fixed selskokhozyaystvenyony tax (further – taxpayers) and the taxation objects are defined according to Zayokon Ukrainy About the fixed selskokhozyayyostvenny tax.
3. In case by results of activity in otchetyony (tax) year the sum received by a nalogoplayotelshchik from realization of an agricultural proyoduktsiya of own production and products of its peyorerabotka, makes less than 75 percent of the general summy a gross income, next reporting (nalogoyovy) year taxes, collecting (obligatory payments) uplachivayutsya in accordance with general practice in the order established by the legislation.
4. The sum received by the taxpayer from a reayolizatsiya of agricultural production of sobstvenyony production and products of its processing (krome the excisable goods), includes the income, poluyochenny from:
• realization of production of plant growing and a zhivotyonovodstvo, made (grown up) on ugodyax, belonging to an agricultural tovayoroproizvoditel on an ownership right or preyodostavlenny to it in using, and products of its processing at own enterprises;
• realization of production of the piscicultural, rybatsyoky and fishing farms which are engaged in cultivation, cultivation and a catch of fish in internal reservoirs (lakes, ponds and vodoxranilishhax), and products of her processing at the sobyostvenny enterprises;
• realization of production made from raw materials of own production on davalchesky usyoloviya, irrespective of territorial a razmeshcheyoniya of the processing enterprise.
In case agricultural enterprise sozdaetsya by merge, accession, preobrayozovaniye, division or allocation, in a year of such creation (except the podaktsizyony goods) join in the sum received from realization of selskoyokhozyaystvenny production of own proizvodyostvo and products of its processing also the income, poluchenyony during the last tax period from providing accompanying services, the list of the koyotory affirms Minagropolitiki on a soglasoyovaniye with the Ministry of Finance and the Public tax administration.
5. Agricultural enterprises for receiving and confirmation of the status of taxpayers samostoyoyatelno estimate the sum of such tax in a form, an usyotanovlenny State tax administrayotsiya, and till February 1 of the current year represent:
• the general calculation of the fixed selskokhozyayyostvenny tax the current year concerning all area of the land lots, with which vzimaetsya a tax, in body of national tax service on the site;
• reporting calculation of the fixed selskokhozyayyostvenny tax separately on everyone zemelnomu to a site in body of national tax service in the location of such zemelyyony site;
• calculation of specific weight of the income of realization of selyyoskokhozyaystvenny production of own proizyovodstvo and products of its processing in total amount of a gross income of the enterprise for the previous otchetyony (tax) year in bodies of the public nayologovy service on the site and in the location of the land lots in a form established by Minagropolitiki together with the Public tax administration;
• an extract from state ground kadastra about structure of lands of agricultural ugoyodiya and their monetary assessment in bodies of gosudarstvenyony tax service on the mestonakhozhyodeniye and in the location of the land lots.
6. The taxpayers stopped by a way a sliyayoniya, accessions, transformations, division or allocation in the reporting tax period, obyazany to present during the period to their actual preyokrashcheniye to bodies state tax sluzhby on the site and in a place of a raspoloyozheniye of the land lots the specified calculation of a fiksiyorovanny agricultural tax in which the sums of tax obyazayotelstvo or debts in case of their existence, in particular, are specified.
7. The agricultural enterprise, created puyoty merges or accessions, can be a naloyogoplatelshchik in year of establishment if the sum, poluyochenny during the last tax period vsemi the enterprises which are taking part in its soyozdaniye, from realization of an agricultural produkyotsiya of own production and products of its pereyorabotka, makes not less than 75 percent of total amount of a gross income.
8. The agricultural enterprise, created puyoty transformations of the taxpayer, can be the taxpayer in a year of transformation if the sum received during the last tax period by the enterprise from realization of selskokhozyayyostvenny production of own production and products of its processing, makes not less than 75 percent of total amount of a gross income.
9. The agricultural enterprise, created puyoty division or allocation, can be a naloyogoplatelshchik if the sum received during the last tax period by such enterprise from realization of agricultural production of sobyostvenny production and products of its processing, makes not less than 75 percent of total amount of the vayolovy income.
10. The agricultural enterprise created within a year by merge, accession or a preyoobrazovaniye of taxpayers, represents within 20 calendar days of month, sleduyushhego after a month of its creation, in bodies of gosudarstvenyony tax service on the site and in the location of the land lots calculation of the fixed agricultural tax for period from the date of creation till the end of the current year for receiving the status of the taxpayer, and also all rights and duties concerning repayment of naloyogovy obligations or the debts transferred to it as the assignee.
11. The certificate of granting or confirmation statusa the taxpayer stands out within ten working days after date of representation of tax calculation by body of national tax service on a site of the taxpayer.
12. If in the reporting period the area of the land lot in connection with receiving on it of an ownership right or using changes, the zemlevladeyolets or the land user is obliged to carry out the utochyoneny sums of the tax obligations for the period before the termination of tax year and to present within a month the specified calculations concerning the area of the land lot in bodies of the public naloyogovy service on a site nalogoplatelshhika and in the location of the land lot. Nayologoplatelshchik represents an extract from a gosudaryostvenny land cadastre about structure of lands of selyyoskokhozyaystvenny grounds and their monetary assessment.
13. In case the taxpayer hands over selskokhoyozyaystvenny grounds and/or the earth of water fund in the rent, the rented areas of the land lots can’t join in calculation of payment of the fixed agricultural tax of the tenant, and uchityvayutsya in calculation of such tax of the lessor.
If the taxpayer rents agricultural holdings and/or the earth of water fund at the enterprise which is not the payer of fixed sels of a kokhozyaystvenny tax, the rented areas of zeyomelny sites join in calculation of a fiksirovanyony agricultural tax of the tenant.
14. The sum of the fixed agricultural tax is brought within 30 calendar days following behind the last day of base reporting (tax) month, into the corresponding account of the mestyony budget for the location of the land lot.
The taxpayers created within a year by merge, accession or transformation of naloyogoplatelshchik, pay within 30 kalendaryony days of the month following after a month of their sozyodaniye, the fixed agricultural tax.
Taxes and fees (obligatory payments), not in the list defined by article 1 of the Law of Ukyoraina About fixed agricultural naloge, the taxpayer in an order and the razyomer established by acts pays.
15. Taxpayers bear responsibility for a calculation prayovilnost, timeliness a predstavleyoniya of tax calculations and payment of the sums of a fiksirovanyony agricultural tax according to the legislation.
16. Control for timely and full postupleyoniy the sums of the fixed agricultural tax carries out body of the public nalogoyovy service in the order established by the law.
NEW IN THE PROVISION ON COLLECTION AND ACCOUNT FSN
The provision on an order of collection and the accounting of the fixed agricultural tax (further – Situation) underwent changes. Generally they are connected with reduction of standards of the Provision in compliance with the Law on FSN*. New edition of Situation is stated in the made comments Resolution.
What moments change concerned?
* the Law of Ukraine from 17.12.98 of No. 320-XIV About the fixed agricultural tax.
Reference to category of payers of FSN
In the new edition Provisions definition of payers of FSN isn’t made. This document sends us to the Law on FSN. And it is quite logical: why to duplicate that is already established by the law.
Income of realization of agricultural products of own production
Production list the income from which joins in a gross revenue from realization of selskokhozyayyostvenny production of own production for definition of the right is reduced to be the payer of FSN in sleduyuyoshchy year. Now this indicator joins only the income of production realization:
• plant growing;
• animal husbandry;
• fishing and piscicultural farms;
• made on davalchesky conditions from raw materials of own production.
Pay attention that now this indicator doesn’t join the income of rendering of selskokhozyayyostvenny services. What from this follows? That from next year the enterprises at which the share of the income of providing agricultural services makes more than 25 % in total amount of a gross income, can lose the status of payers of FSN.
The exception is thus made only for the enterprises created as a result of reorganization (a prisoyediyoneniye, merge, transformation, division or allocation). In a year of the creation such enterprises can include the income of realization of services in structure of the income of realization of an agricultural produkyotsiya. And it concerns only accompanying services. Their list Minagropolitiki in coordination with the Ministry of Finance and the Public tax administration will be confirmed.
Documents for registration of payers of FSN
At last the accurate list of the documents is provided in Situation, which agricultural a predpriyoyatiya represent in tax inspection for receiving or confirmation of the status of the payer of FSN (see Situation item 5). It is necessary to submit such documents together with FSN calculation till February 1 of the current year.
FSN payment by enterprise reorganization
For the enterprises created as a result of reorganization (merge, accession, transformations, the section or allocation), are defined:
• a procedure of payments of specific weight from agricultural products realization in total amount of a gross income (Situation item 7 – 9);
• order of representation of calculation of FSN (Situation item 10).
Certificate of confirmation of the status of the payer of FSN
Clarity is brought and in a question of delivery to the payer of FSN of the reference of confirmation of the status of such payer. This reference should stand out body of tax service throughout 10 working days after date of representation of tax calculation of FSN.
Taxation object change for a year
Situation defined the list of the documents represented by the payer of FSN at which on a protyazheyoniya of fiscal year the area of the land lots in connection with their acquisition or rent changes.
Along with specifying calculation of FSN it will be necessary to submit to body of tax service also extraction from the state land cadastre about structure of the acquired or rented land lots and their monetary assessment (Situation item 12).
Restructuring of payment of FSN
The norms concerning an order of granting a delay (restructuring) of payment of FSN in case of emergence of force-majeur circumstances are excluded from Situation. Meanwhile it doesn’t mean that payers of FSN lost such right – in the Law on FSN the similar norm remained. The order of granting a delay is established by the order GNAU from 28.09.04 of No. 562.
Changes came into force from the moment of adoption of the made comments Resolution – since May 25, 2006.
(On Balans-Agro newspaper materials).