GNAU letter from 22.03.06 of No. 2645/6/15-0516 in which the explanation on the matter is given referring to normative documents.
GNAU letter from 22.03.06 of Ns 2645/6/15-0516
GNAU considered the letter <…> about 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, also reports.
According to the Law of Ukraine from 04.07.02 of No. 37-IV About grain and the grain market in Ukraine zernoyovy the warehouse is the legal entity having on an ownership right the granary and the certificate on compliance of services in storage of grain and products of its processing. Besides, the grain warehouse should insure the grain accepted on storage on prostomu or the double warehouse certificate, from riskov 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 nalogoyooblozheniye of profit of the enterprises in gross rasxody the taxpayer any join rasxody on insurance of risks of death of a crop, a transporyotirovka of production of the taxpayer; the civil liability connected with operation of transyoportny means, the fixed assets which were in structure of the taxpayer; ecological and yaderyony harm which can be put with a nalogoplayotelshchik to other persons; property of a nalogoplatelyyoshchik; credit and other risks nalogoplatelshhika, connected with implementation of economic activity by it, within the usual price of an insurance tariff of the corresponding type of insurance, deystvuyoyushchy at the moment of the conclusion of such insurance doyogovor, except for life insurance, zdorovya or other risks connected with activity of individuals, consisting in labor relations with the taxpayer which obligation isn’t provided by the legislation, or any expenses on insurance of foreign physical or legal entities.
Reference to structure of gross expenses of a nalogoplatelyyoshchik of expenses on insurance (except expenses on medical, 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 tax period, an accruing result since the beginning of year.
Proceeding from stated as the primary hozyayyostvenny activity of a grain warehouse is storage of grain of a poklazhedatel, such payer has the right to carry to structure of gross expenses the sum of the insurance fees paid on dogoyovor of insurance of grain, accepted on storage from a poklazhedatel, within 5 % of gross 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 note that expenses of a poklazhedatel in the form of compensation to the insurer of the sum of insurance payments under the specified contracts of insurance join in its gross expenses within 5 % of gross expenses of the reporting period as the sum of such compensation is actually expenses on insurance which are born by a poklazhedatel at own expense under the contract of insurance signed between a grain warehouse and insurers.
N XOCYANOVSKAYA, director of the department of the profits tax and other taxes and fees (obligatory payments).