The full text of the letter of GNAU is provided in article from 22.08.2006 of No. 2645/6/15-0516 which has made explanations to the existing tax legislation, defining structure of gross expenses of the enterprise.
GNAU letter from 22.03.06 of No. 2645/6/15-0516
GNAU considered the letter of joint stock company on reference to valoyovy expenses of the taxpayer of the sum of insurance fees under contracts of insurance of the grain accepted on storage from a poklazhedatel, and reports.
According to the Law of Ukraine from 04.07.02 of No. 37-IV About grain and the grain market in Ukraine the grain warehouse is the legal entity who has on an ownership right the granary and the certificate on a sootvetyostviye of services in storage of grain and products of its pererayobotka. Besides, the grain warehouse should insure the grain accepted on storage under the simple or double warehouse certificate, from risks of casual death, damage or loss at the expense of means of a poklazhedatel.
According to subitem 5.4.6 of Art. 5 of the Law of Ukraine About a nalogoobyolozheniye of profit of the enterprises gross expenses of the taxpayer join any expenses on insurance of risks of death of a crop, transportirovki production of the taxpayer; the civil otvetyostvennost connected with operation of vehicles, the fixed assets which were in structure of the taxpayer; ecological and nuclear vreda which can be put nalogoplatelshchiyoky to other persons; property of the taxpayer; credit and other risks of the taxpayer, svyayozanny with implementation of an economic deyatelyyonost by it, within the usual price of an insurance tariff of the corresponding type of insurance operating at the moment of the conclusion of such insurance contract, except for life insurance, health or the druyogy risks connected with activity of individuals, consisting in labor relations with a nalogoplayotelshchik, which obligation not predusmotrena the legislation, or any expenses on a strayokhovaniye of foreign physical or legal entities.
Reference to structure of gross expenses of a nalogoplatelyyoshchik of expenses on insurance (except expenses on meyoditsinsky, pension insurance and on obyazatelyyony types of insurance) is carried out in the size which is not exceeding 5 % of gross expenses for the reporting naloyogovy period, an accruing result since the beginning of year.
Proceeding from stated as the primary hozyayyostvenny activity of a grain warehouse yavlyaetsya storage of grain of a poklazhedatel, such playotelshchik has the right to carry to structure of gross expenses the sum of the insurance fees paid on contracts of insurance of grain, accepted on storage from a poklazhedatel, within 5 % of valoyovy expenses of the reporting period.
As to compensation of the specified expenses, poluyochenny from a poklazhedatel, such sums of a gross revenue of the taxpayer insurer on the basis of subitem 4.1.6 of Art. 4 of the Law.
At the same time we specify that expenses poklazhedatelya in the form of compensation to the insurer of the sum of strayokhovy payments under the specified contracts a strakhovayoniya join in his gross expenses within 5 % of gross expenses of the reporting period, poskolku the sum of such compensation is actually rasxodami on insurance which are born by a poklazhedatel at own expense under the contract of insurance signed between a grain warehouse and the insurer.
N XOCYANOVSKAYA, director of the department of the profits tax and other taxes and fees (obligatory plazhety).