In a material the explanation is given, referring to normative documents, on registration of this operation, charge of the profits tax, the VAT, the personal income tax, accounting.
The law on (Art. 24) farm predusmotyoreno that the economy will independently organize agricultural products proyoizvodstvo, and also its processing and realization.
It means that members of a farm can define (reasonably) on the discretion quantity of production for use for personal needs of the family. Norms and restrictions otnositelyyono expenditures of production of own production on the specified purposes legislatively aren’t established.
Documentary registration
The basis for use of own selkhozyoproduktsiya for personal needs of members of an economy yavlyaetsya the charter, the order (order) of the chairman of a hoyozyaystvo. This operation is made out by the consignment note on holiday or the acceptance transfer act, in which otrazhayutsya a look, quantity, the price, cost of production used on personal consumption of members of a hozyayyostvo. In the document the personal signature of the person, poyoluchivshy production for family needs is appended.
On the basis of primary documents entry in the book (card) of the warehouse account about production vybyyotiya is made.
Profits tax
Cost of used production of own production for family needs of members of a fermersyoky economy doesn’t join in a gross revenue of a hozyayyostvo as this operation isn’t proyodazhy. After all at such operation is absent peredacha ownership rights (item 1.31 of the Law on profit).
The selkhozproyoduktsiya made by a farm is in the general joint (private) sobyostvennost of members of an economy, if other not predusyomotreno the written agreement between them (Law No. 697 Art. 18; Art. 14 of the Law on a farm).
Therefore, when using such production for family needs of members of an economy property transfer of rights on production doesn’t occur.
Farm expenses – the payer naloga on the profit, suffered in connection with production of such agricultural products, don’t join in structure of gross expenses, as this production ispolzuetsya in the non-productive purposes (Zakoyon’s subitem 5.3.1 about profit).
The farm which has reflected these expenses as a part of gross expenses in previous tax periodax, should modify them with the sign "minus".
VAT
When using agricultural products of own production for needs of a family of the farmer the tax obligations on the VAT aren’t charged. Such operayotsiya isn’t delivery of the goods as (as it was already told) property transfer of rights on such production doesn’t occur.
However if the farm at acquisition of the goods (services) (for their further use in economic activity by production of a selkhozyoproduktsiya) included the sum of the VAT in structure of the tax credit, the part of the sum should be expelled from structure of the tax credit (subitem 7.4.1 of the Law on the VAT).
In this case goods purchased, services (toplivo, seeds, mineral fertilizers, services of the storonyony organizations) were used partially in opeyoratsiya (production consumption for family needs of members of a farm), not assessed VAT (subitem 7.4.3 of the Law on the VAT).
The sum by which it is necessary to reduce tax kredit, is defined by a settlement way:
• from total amount of the expenses suffered on a proizvodyostvo of agricultural products (which it is used for seyomeyny needs of the farmer), it is necessary to allocate a stoyoimost of the purchased goods (services) at which acquisition the tax credit was reflected. The received result to increase by 20 %, it and will be the sum by which it is necessary to reduce the tax credit.
In the declaration on the VAT (in which the tax credit was originally reflected) the sum on which umenshaetsya the tax credit, is reflected in p. 16.3 with the sign "minus".
Together with the declaration the appendix 2 Calculation of correction of the sums of the VAT with the instruction prichiny adjustments is represented. Thus penalties aren’t charged.
PERSONAL INCOME TAX
The taxation of the income of individuals (including members of a farm) is regulated by the Law No. 889.
The income of members of an economy is defined, as a rule, by a distribution way between them net profit of a farm in proportion to a labor contribution of each member of an economy (item 7.12 Metodichesyokikh of recommendations No. 189).
Cost of production used on a personal poyotrebleniye of farmers, is reflected in the account as expenses at the expense of the income (on the basis of subitem 2.5.7 of Methodical recommendations No. 189).
Therefore, production allocation to members of an economy on the specified purposes should be considered as nachisleyony and receiving the income by them in a non-monetary form.
Thus the personal income tax taxation object rasschityvaetsya as cost of such charge at the usual prices, increased by raising factor which in 2007 makes 1,176471 (Law No. 889 item 3.4).
The income of members of an economy (including received in kind) is assessed on a rate of 15 %. Members of a fermersyoky economy have no right to NSL application at personal income tax deduction, as their income not otnositsya to a salary (Letter No. 7720).
Cost of the agricultural products used for personal needs of members of a farm, otrazhaetsya in tax calculation f. No. 1DF with a sign of the income 14.
Accounting
Agricultural products accounting since 01.01.07 is conducted with application of requirements P (C) BU 30 Biological assets (about changes in the account see a konyosultatsiya in "Balans-Agro", 2007, No. 4).
Cost of the made agricultural products, ispolyyozovanny on personal consumption of members of an economy, is reflected in the account as withdrawal of means for the account doxoda a farm.
Reflection in the accounting of the operations connected with an ispolzoyovaniye of agricultural products on such purposes, we will consider on a conditional example.
Example
Members of a farm made the decision on allocation to the chairman of an economy of grain of a psheyonitsa of own production in number of 1 t for needs of a family.
Cost of 1 t of wheat at the usual prices sostavlyaet 600 UAH. (including VAT ~ 100 UAH.).
Expenses on cultivation of 1 t of grain of wheat sostavlyayut 350 UAH., including purchased stocks (uslugi) at which acquisition the naloyogovy credit on the VAT was reflected, make 60 % – 210 UAH. (350 UAH. x 60 %).
The sum of the VAT which is necessary for excluding from sostava the tax credit, makes 42 UAH. (210 UAH. x x20 %).
Let’s calculate the sum of the income of the chairman of a farm for personal income tax deduction:
600 UAH. x 1,176471 = 705,88 UAH.
The sum of the personal income tax is equal 105,88 UAH. (705,88 UAH. x 15 %).
Let’s present in the table reflection of such operations.
(UAH.)
The farms applying a simple or simplified form of the account, reflect cost of isyopolzovanny production on the specified purposes:
• in gr. 26 Withdrawal of means (expenses for the account doxoda) Books of the accounting of the income and expenses;
• gr. 20 Expenses at the expense of the income the Magazine of a registrayotsiya of economic operations.
Samples of the specified documents are given in priloyozheniye to Methodical recommendations No. 189.
List of documents
1. The law on a farm – the Law of Ukraine from 19.06.03 of No. 973-1V About a farm.
2. The law No. 697 – the Law of Ukraine from 07.02.91 of No. 697-HI About a property.
3. The law No. 889 – the Law of Ukraine from 22.05.03 of No. 889-IV About a tax on the income of individuals.
4. The order No. 49 – Minagropolitika Ukrainy’s order from 07.03.01 of No. 49 About the approval of registers and Methodical recommendations about the organization and conducting accounting about a journal and order form at the enterprises of an agroproyomyshlenny complex.
5. Methodical recommendations No. 189 – Methodical recommendations about the organization and conducting accounting in the country (farmer) farms, approved by Minagropolitika Ukrainy’s order from 02.07.01 of N ° 189.
6. The letter No. 7720 – GNAU letter from 25.04.06 of No. 7720/7/17-0717 About the taxation of members of farms.
(On Balans-Agro newspaper materials).