In the publication it is answered to a question of the reporting beginning by the enterprise for the profits tax, in case of transition from the fixed agricultural profits tax.
The enterprise in 2006 was the payer of the fixed agricultural tax. For this year its income of realization of agricultural production made over 50 % of total amount of a gross income. In 2007 the enterprise became the payer of the profits tax.
For what period it should report for the first time on this tax?
Payers of the profits tax, which main deyatelyyonost is production of a selkhozproyoduktsiya and which gross revenue from sale of this (i.e. own production) production for the previous fiscal (tax) year exceeds 50 % of total amount of a gross income, represent the declaration on profit in the terms, defined zakoyony for the annual tax period (item 16.4 of the Law on profit).
The annual tax period for such enterprises according to item 11.1 of the Law on profit is the period, nachinayushhijsya since July 1 of fiscal year and zakanchivayushhijsya on June 30 the year following for reporting.
In the given situation the agricultural enterprise lost the status of the payer of the fixed agricultural tax and passed to tax discharge on profit since January 1, 2007, that is in the middle of the annual tax period established for this category of payers.
In case the person gets registered as the payer of the profits tax in the middle of the tax period, the first reporting tax period begins with date of which the beginning of such account, and zakanchivaetsya (is the share last calendar afternoon of the next tax period item 11.1 of the Law on profit).
At the same time according to Law No. 2181 subitem 4.1.4 nayologovy declarations are represented for the next base tax (reporting) periods: calendar month, calendar quarter or calendar polugoyody and calendar year. That is the legislation didn’t provide the tax period which would exceed calendar year and made, for example, one and a half years.
Considering stated, the agricultural enterprise which since January 1, 2007 became the payer of the profits tax, should report for the first time on this tax (to represent the declaration about pribyli) following the results of the first half of the year 2007. Deyoklaratsiya according to subitem 4.1.4 of the Law No. 2181 should be represented within 40 calendar days following behind the last calendar day of reporting (tax) half-year, that is till August 9, 2007. Such conclusion corresponds to a position of GNAU stated in the Letter No. 22210.
List of documents
1. The law No. 2181 – the Law of Ukraine from 21.12.2000 of No. 2181-111 About an order of repayment of obligations of taxpayers before budgets and the state specialized funds.
2. The letter No. 22210 – GNAU letter from 12.11.04 of No. 22210/7/15-1117 Concerning submission of the reporting on the profits tax agricultural producers.
(On Balans-Agro newspaper materials).