In this publication consultation it is considered, how it is necessary to make out documentary agricultural services (on plowing, cultivation of the land lots, application of fertilizers, harvesting, etc.), provided by the agricultural enterprises having equipment, to other enterprises and individuals and also how to reflect them in accounting and tax accounting.
The act of acceptance transfer of the executed works
(Termination. The beginning in No. 35)
The act of acceptance transfer of the executed works
according to the Contract on works No. 25 from 07.07.06.
14.08.06 of page. May Day Dnepropetrovsk Region.
This Act is made in response to item 1.3 of the Contract on works No. 25 from 07.07.06 concluded between agricultural restricted liability society "Ear" (further called Isyopolnitel) and a farm "Crop" (further called the Customer).
We, the undersigneds, the Performer in the person of Ivanenko Peter Alekseevich who acts under the Charter, on the one hand, and the Customer in the person of Petrenko Alexander Ivanovicha who acts under the Charter, on the other hand, drew up the present Statement that the services provided by the above-stated Contract, are provided by the Performer in due time and in full with observance of other contract provisions according to the mentioned below list.
Cost of services of the Performer made 9 000 UAH. (nine thousand) 00 kopeks (including the VAT – 1 500 UAH.).
At the Customer of claims to quality of the received works isn’t present.
This Act is the basis for carrying out the calculations which terms of implementation are defined in the Contract.
The act is made in duplicate: on one for the Customer and the Performer.
Signatures of the parties
for the Customer for the Performer
Petrenko (Petrenko A. I.) Ivanenko (Ivanenko P. A.)
L. S L. S.
VAT
Operations on providing agricultural services (as, vproyochy, and other services) are object for a VAT nachisleyoniya (subitem 3.1.1 and item 1.4 of the Law on the VAT).
Date of emergence of the tax obligations at service is:
• or date of transfer of money from a zakazyochik of services on the bank account of their performer, and in case of service for cash Wednesdays -
stvo – date of their oprikhodovaniye in cash desk ispolnitelya, rendered services;
• or date of registration of the document, udostoveryayushhego fact of rendering of services or works. The act of priyoemki-transfer of the executed works can be Tayoky the document, for example.
Agricultural enterprises which use a spetsialyyony mode of payment of the VAT according to Law item 11.29, the tax obligations added on selkhozus-Luga, reflect in the special declaration on the VAT on which calculations with the budget aren’t carried out. It is connected with that such services are carried out silami the enterprises, so, are services of sobyostvenny production.
As to an extract of tax consignment notes at a preyodostavleniye of services, the order of their filling podrobyono is considered in consultation Filling of the nalogoyovy consignment note by delivery of services ("Balans-Agro", 2006, No. 9, page 26).
Accounting
In accounting the expenses suffered on a preyodostavleniye of services (works), are reflected in the separate subaccount to account 23 "Production", for example 234 Services to the foreign enterprises and citizens.
The analytical accounting of the provided services is kept on each customer of services.
Reflection of such services in accounting rassmotyory on a conditional numerical example.
Example
SOOO "Ear" – the payer of the profits tax who uses a special mode uplaty the VAT on the basis of item 11.29 of the Law on the VAT, zaklyuchilo the contract on rendering of cleaning service uroyozhy with a farm "Crop". Dogovoryony cost of such services makes 9 000 UAH., including the VAT – 1 500 UAH.
Reflection in accounting of such operations is presented in the table.
(UAH.)
(On Balans-Agro magazine materials).