In this publication the tax matters of operations on providing transport services, a reflection order in the declaration are shined.
The farm – the payer of FSN and the VAT – got the car KAMAZ for rendering of services to the foreign organizations and the population.
1. In what declaration on the VAT operations on rendering of services in the form of a cargo transportation are reflected?
How rendering of such services will affect the right of an economy next year to use the special tax treatment for agricultural enterprises?
2. If to recognize that such activity doesn’t belong to agricultural, whether it is necessary to pay the profits tax by its results and to represent on it the declaration?
1. Such operations are reflected in the special declaration on the VAT.
Let’s prove our statement.
First, agricultural tovaroproizvodiyotel who have a right to application of a spetsialyyony mode of taxation of the VAT, don’t pay the VAT in the budget for operations of delivery of the goods (works, uslug) own production (item 11.29 of the Law on the VAT).
And services in a cargo transportation just also are services of own proizvodyostvo for this economy. After all at their rendering the enterprise bears rasxody (a salary to the driver, fuels and lubricants, amortization avtomobilya, etc.).
The V-second, that data uslugi don’t belong to the services connected with selskoyokhozyaystvenny activity has no value. The Law on the VAT doesn’t put forward the requirement about that agricultural producers didn’t pay the VAT in the budget only when rendering agricultural services.
Shares such position and GNAU. For example, in Pisyyoma No. 1399 (question 7) it is noted that if the selkhozpredpriyaty renders utilities to the fiziyochesky persons living in being on balanse of this enterprise premises, such services are considered as services of own proizyovodstvo and should be reflected in a special deklayoratsiya.
So, quite reasonably it is possible to argue: Opeyoratsiya on rendering of transport services are services of own production for this economy and, means, to reflect them it is necessary in the speyotsialny (preferential) declaration on the VAT.
Now about the right of such economy to using the special tax treatment in sleyoduyushchy year.
Let’s remind that since January 1, 2007 should vstupit owing to Art. 81 of the Law on the VAT, establishing the special tax treatment in branch of agricultural industry. And if the sales proceeds of nonagricultural services for 2006 at a predpriyoyatiya appear less than 300 000 UAH. (without the VAT), in 2007 it can use a spetsialyyony mode on the VAT provided by specified article.
But it is impossible to exclude and that legislators once again will prolong action of item 11.29 of the Law on the VAT – then an existing mode the nalogooblozheyoniya for agricultural enterprises will remain.
And it will mean that in 2007 the economy won’t lose a right of use of a special mode provided that in 2006 the share of the income of such services at it won’t exceed 50 % of the general gross doxoda.
2. No, by results of this activity nalog on profit it is not necessary to pay:
– The law on FSN (Art. 1) doesn’t carry payers of FSN to payers of the profits tax;
– The law on profit extends on such playotelshchik only regarding the taxation dividendov, the income from joint deyatelnosti, and also the income of nonresidents (Art. 9 of the Law on FSN).
Most likely, the question arose at the reader because in 2004 for payers of FSN of redakyotsiy Art. 2 of the Law on FSN conducting tax accounting and tax discharge on profit on a deyoyatelnost which is not agricultural was provided.
However remember: The law No. 2287 which has come into force since January 1, 2005, this article of the Law about FSN was reworded as follows. And since 2005, according to its norms, payers of FSN any more didn’t oblige to conduct separate tax accounting rezultatov activity, distinct from the selskokhoyozyaystvenny.
About same we read and in GNAU No. 1746 Letter: Zayokon No. 320-XIVV of the edition operating with 1 yanvarya of 2005, didn’t provide payment by platelyyoshchik of FSN of the profits tax of the enterprises for results of activity, excellent from selskokhoyozyaystvenny.
List of documents
1. The law on FSN – the Law of Ukraine from 17.12.98 of No. 320-XIV About the fixed agricultural tax.
2. The law No. 2287 – the Law of Ukraine from 23.12.04 of No. 2287-IV About modification of some laws of Ukraine otnosiyotelno the taxation of agricultural enterprises.
3. The letter No. 1399 – GNAU letter from 28.01.03 of No. 1399/7/15-3317 Rather single questions on value added tax collection.
4. The letter No. 1746 – GNAU letter from 28.01.05 of No. 1746/7/15-3117 Concerning collection of the fixed selskokhozyayyostvenny tax from January 1, 2005 in the conditions of action of the Law of Ukraine from 23.12.04 of No. 2287-IV.
(On Balans-Agro newspaper materials).