In article the explanation is given, in what case the personal income tax keeps at combine acquisition at the business owner.
The business owner – the payer of the single tax bought abroad the combine which sells to agricultural enterprise. In its Certificate on payment of the single tax the kind of activity home shopping service by other nonfoods is specified.
Whether it is necessary for agricultural enterprise to hold in that case the personal income tax from the sum paid to the businessman? How such sum to reflect in the form of No. 1DF?
For the answer to the put questions it is necessary to define, first of all, whether is the agricultural enterprise in relation to the business owner the tax agent. After all it is known: if the income is paid to the businessman within his predpriyonimatelsky activity, the agricultural enterprise isn’t the tax agent and respectively shouldn’t hold the personal income tax from the sum of the paid income. Documenting the Certificate on the state registration of the businessman and the Certificate on payment of the single tax (further – the Certificate) in that case are.
If the income is paid not within predyoprinimatelsky activity of the businessman, the agricultural enterprise is the tax agent and is obliged to hold and transfer into the personal income tax budget from the sum of the paid income.
The businessman can choose for itself the general or simplified system of the taxation, the account and the reporting. In case of a choice of the simplified system it pays the single tax on a rate depending on a type of its activity (Decree No. 746 Art. 2). Kinds of activity are specified in the Certificate.
In the stated situation the businessman chose the simplified system of the taxation, the account and the reporting by the form activity home shopping service by other nonfoods (an activity code on KVED-52.48.9).
Let’s notice: according to KVED home shopping service – is resale (sale without processing) the goods new or being in the use intended mainly for consumption by individuals or house farms. Such definition doesn’t contradict standard of Art. 698 of Civil Code according to which the seller who is carrying out an entrepreneurial activity on sale of the goods on the contract of retail purchase and sale, should transfer to the buyer the goods intended, as a rule, for personal, house or other use, not connected with an entrepreneurial activity.
Considering stated, combine sale to agricultural enterprise can’t be carried to home shopping service by other nonfoods. Therefore on this operation the simplified tax treatment, the account and the reporting doesn’t extend. Therefore, it is carried out not within an entrepreneurial activity of the businessman.
The income of "edinshchik" received within fiscal year from implementation of activity others, rather than it is specified in the Certificate, oblagayutsya by the personal income tax on a rate of 15 % by the general rules (Law No. 889 subitem 9.12.2).
As in the stated situation object of purchase and sale is the combine, the agricultural enterprise needs to consider the following. According to Law No. 889 item 1.18 the combine is personal goods therefore the income of its sale is assessed with the personal income tax according to Art. 12 of this Law.
Thus, if operation on combine purchase and sale between agricultural enterprise and the businessman is carried out:
• with participation of the notary (i.e. it will certify the contract or validity of signatures of the parties of the agreement on purchase and sale), this notary will be the tax agent and in that case the personal income tax is paid by the businessman before implementation of this transaction (Law No. 889 item 12.5);
• without participation of the notary, the agricultural enterprise which is obliged at payment of means to the businessman to hold the personal income tax on a rate of 15 % will be the tax agent.
Being the tax agent, the agricultural enterprise in tax calculation for a No. form of 1 DF is obliged to reflect the money paid for the combine with a sign of the income 07.
Let’s notice: the businessman – "edinshchik" has possibility to avoid the taxation of the income of combine sale if in its Certificate the kind of activity wholesale trade in agricultural machinery (an activity code on KVED-51.88.0 is specified).
List of documents
1. Group of companies – the Civil code of Ukraine from 16.01.03 of No. 435-IV.
2. The law No. 889 – the Law of Ukraine from 22.05.03 of No. 889-IV About a tax on the income of individuals.
3. The decree No. 746 – the Presidential decree of Ukraine from 03.07.98 of No. 727 About the simplified system of the taxation, the account and the reporting of subjects of small business in edition of the Presidential decree of Ukraine from 28.06.99 of No. 746/99.
4. KVED – the Qualifier of types of economic activity of a recreation center 009:2005.
(On Balans-Agro newspaper materials).