Representation of specifying calculation for the Federal Service for Insurance Supervision

Whether the FSN enterprise payer is answered to a question In the right to present specifying calculation of FSN for again acquired (rented) land lots after the beginning of tax check.

Whether has the right – to present the enterprise the payer of FSN specifying calculation of FSN for again acquired (rented) land lots after the beginning of tax check?

The answer – ambiguous. It depends on that, pro­pustilo or not the enterprise term, during the kotoyory should present specifying calculation of FSN at change of the areas of agricultural holdings.

Let’s remind: if in the reporting period at the payer of FSN the areas of agricultural ugoyodiya changed, he should specify the sums of payments on FSN for the period before the termination of tax year (Zayokon’s Art. 3 about FSN *). For this purpose for a month lodge changes of the areas of the farmland such platelyyoshchik it is obliged to submit to taxing authorities in a place of a rasyopolozheniye of the land lot and the enterprise location specifying calculation of FSN.

And we will notice: bindings to start date of nalogoyovy check in this case aren’t present. And even if during check will come to light that at the enterprise the area of the farmland, but a deadline, in techeyony which it is necessary to present specifying ras­chet changed, didn’t come yet, penalties to a predpriyoyatiya won’t apply.

But differently business is, if specifying calculation moves not in time – that is after a month after buying (a property or aren­dy) on the farmland. Here then representation tako­go calculation is considered as independent correction of a mistake. And independently to correct a mistake the taxpayer has the right prior to the beginning of tax check (Law No. 2181 item 17.2).

So, concrete answer to a question of the reader:

• if the enterprise passed term in which ne­obxodimo was to present in taxing authorities utochyonyayushchy calculation, after the beginning of tax check to submit such report the enterprise hasn’t the right any more;

• if the specified term didn’t come yet, lodge the beginnings of tax check the enterprise ime­et full authority to present specifying ras­chet FSN.

* the Law of Ukraine from 17.12.98 of No. 320-XIV About a fiksirovanyony agricultural tax.

(On Balans-Agro newspaper materials).

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