In a material consultation on questions is given:
1) whether the agricultural enterprise created in August, 2006 can, be the payer of the fixed agricultural tax in 2007?;
2) whether it is necessary to include the land lots in tax calculation of the fixed agricultural tax if lease contracts of the land lots, as of February 1, 2007, aren’t registered in body of ground resources.
1. The agricultural enterprise created in August, 2006, has in a property and in using agricultural holdings. From the creation moment until the end of the year specific weight from sale of agricultural production of own production makes more than 75 % of total amount of a gross income.
Whether there can be such enterprise in 2007 the payer of the fixed agricultural tax?
According to item 1 of Art. 2 of the Law No. 320 of the person can be registered by payers of a fiksirovanyony agricultural tax (FSN) if they are:
agricultural enterprises of the different organizational and legal forms provided by laws of Ukraine;
• country and other farms, which zanimayutsya production (cultivation), pererayobotka and sale of agricultural production;
• piscicultural, fishing and fishing farms which are engaged in cultivation, a vyyorashchivaniye and a catch of fish in internal vodoemax (lakes, ponds and reservoirs).
Thus the sum received by such farms (enterprises) from realization of selskokhozyaystvenyony production of own production and produktov of its processing for the previous fiscal (naloyogovy) year, should exceed 75 % of total amount of a gross income.
Besides, according to Law No. 320 Art. 3 the selskokhoyozyaystvenny enterprise should have in a property or in using, including under lease, agricultural holdings (arable lands, senokosy, pastures, long-term plantings) and/or zemli water fund which are used for a razveyodeniye, cultivation and a catch of fish in internal reservoirs (lakes, ponds and reservoirs).
For the enterprise created in August, 2006, it is considered the period from the moment of creation till December 31, 2006 fiscal tax year.
For this period such enterprise for the place of a regiyostratsiya should report to body state statistiki in the 50-sg No. annual form The main ekonomiyochesky indicators of work of agricultural enterprises for 2006. Indicators of this report are used at a sostavyoleniye of Calculation of determination of specific weight of the income (vyyoruchka) from realization of agricultural production of own production and products of its processing in total amount of a gross income of the enterprise.
Thus, at observance for this period ukayozanny above requirements the agricultural enterprise in 2007 can be platelshchiyoky FSN.
2. The agricultural enterprise concluded lease contracts of the land lots of agricultural purpose. However as of February 1, 2007 such contracts aren’t registered yet in body of ground resources, so, there is no extraction from a land cadastre about structure and a monetary assessment of these sites.
Whether it is necessary to include such land lots in tax calculation of the fixed agricultural tax?
According to Law No. 320 Art. 3 object of a naloyogooblozheniye for payers of FSN, in particular, yavlyaetsya the area of agricultural holdings, pereyodanny to an agricultural producer in a property or provided in using, including under lease. At the same time the dogoyovor of a ground lease comes into force after its gosudaryostvenny registration (Law No. 161 Art. 18).
Thus, in tax calculation of FSN in the land lots after goyosudarstvenny registration of lease contracts of these land lots.
It is necessary to note that if lease contracts of zemelyyony sites will be registered within a year, according to Art. 3 of the Law No. 320 and Poryadyok No. 230 item 5 the payer will be obliged to carry out specification of the sums of FSN for the period before the expiration of tax year. For this purpose for a month it should provide calculations for the acquired area of a zeyomelny site in bodies of the public nalogoyovy service both in the location of the land lot, and in a place of the registration. Besides, the payer of FSN represents extraction from a gosudaryostvenny land cadastre about structure of lands of selyyoskokhozyaystvenny grounds and their monetary assessment.
(On Balans-Agro newspaper materials).