The tax matters of the pecuniary reward which is paid to the attorney for the rendered services are considered.
The farm (principal) signed the assignment contract with the individual – not SPD (attorney) on commission of certain legal actions in the production purposes.
The principal is obliged to pay to the attorney the pecuniary reward for performance of duties under the assignment contract.
1. What order of the taxation of this payment?
2 whether. The specified compensation in the form of No. 1DF is reflected?
3. How to reflect compensation payment in the account?
1. The compensation added by a farmer hozyayyostvo (FH) to the individual (not SPD) in sootvetyostviya with assignment contract provisions, enters in sostav the taxable income of such person (Law No. 889 subitem 4.2.1).
Therefore FH as the tax agent is obliged to hold from the sum of compensation of the personal income tax on a rate of 15 % and to transfer into its budget. NSL in this case not primenyaetsya.
On payments in the form of such compensations nenachislyayutsya and from them don’t keep:
• insurance fees in the Pension fund – as under the contract of an assignment the voznagrazhyodeniye is paid for rendering of services, instead of for performance rabot (Letter No. 11127);
• insurance fees in social funds – as this compensation isn’t a part of compensation fund (Instruction No. 5 subitem 2.1.8).
The sum of compensation added on the contract of an assignment for commission of legal actions in the production purposes, joins in structure of gross expenses (subitem 5.2.1 of the Law on profit) but only provided that there are podtverzhdayoyushchy documents (for this case – the report poyoverenny, the act of commission of actions, the act of an okayozaniye of services, etc.).
If the attorney is the connected person for FH, in the presence of the above-stated documents the actual sum of payments which is not exceeding the sums belongs to structure of gross expenses, calculated at the usual prices (to subitem 5.3.9 of the Law on profit).
2. In the form of the compensation No. 1DF, added (paid) according to conditions of grazhdanyosko-legal instruments, are reflected with a sign of the income 01 (Order No. 451).
3. A reflection order in the accounting of FH of operations, svyazanyony with implementation of contract provisions of an assignment, we will consider on an example which data it is representable in a tabular form.
(UAH.)
(On Balans-Agro newspaper materials).