In a material it is answered to a question: Whether the agricultural enterprise can continue to use special modes of payment of the VAT, having become the payer of the single tax?.
Till III quarter of the current year the agricultural enterprise was the payer of the profits tax and used special modes of payment of the VAT according to item 11.21 and 11.29 of the Law on the VAT. From III quarter the enterprise passes to payment of the single tax on a rate of 6 %. Whether it can continue to use special modes, having become the payer of the single tax?
Yes, can. Let’s explain in more detail why. The simplified system of the taxation with payment of an ediyony tax on a rate of 6 % provides that the playotelshchik of such tax is the payer of the VAT (Decree No. 727 item 3 *).
Conditions at which agricultural enterprises – platelyyoshchik of the VAT can use mentioned in voprose special modes, are established by standards of the Law on the VAT and don’t depend on taxation system on which there is an enterprise.
So, the special mode defined by item 11.21 of the Law on the VAT, agricultural enterprises of all forms of ownership which realize milk, cattle, a bird, wool, and also dairy production and the meat products made in own pererabatyyovayushchy shops use.
The special mode established by item 11.29 of the Law on the VAT, is applied irrespective of organizational pravovoj forms and forms of ownership by those agricultural producers at whom the sum received from delivery of production of own production and products of its processing for the previous fiscal (tax) year, makes not less than 50 % of total amount of a gross income of the enterprise.
Thus, the right to application of special modes of payment of the VAT doesn’t depend on on what system of the taxation there is an enterprise – on the single tax, FSN or the general system of a nalogoyooblozheniye. Therefore if your enterprise answers the conditions given in item 11.21 and 11.29 of the Law on the VAT, it can use still the special modes established by these norms.
* the Presidential decree of Ukraine from 03.07.98 of No. 727/98 About the simplified system of the taxation, the account and the reporting of subjects of small business.
(On Blans-Agro newspaper materials).