In this article the order of registration is stated by the payer of FSN how to make FSN calculation, having become FSN.
Comes nearer on February 1 – a deadline for documents for registration of agricultural enterprises by payers of FSN. In this consultation we will remind, as it is correct for making.
Who can be the payer of FSN?
Conditions and an order of registration of payers of this tax are defined by the Law on FSN and Situation No. 658.
According to Art. 2 of the Law on FSN the enterprise can become the payer of FSN at simultaneous performance of the following conditions.
Condition 1. The enterprise should be selskokhozyayyostvenny (also farms), piscicultural here join, fishing or fishing (Dayoly – piscicultural).
Belonging of the enterprise to the specified look podtverzhdaetsya codes KVED (codes 01.1 – 01.3 for agricultural industry, 05.01 – 05.02 for rybovodcheyosky farms), given in its registration card agrees.
Condition 2. The agricultural enterprise should be engaged in production (cultivation), processing and agricultural products sale, and ryboyovodchesky – cultivation, cultivation and a catch of fish in internal reservoirs.
Condition 3. The sum received from realization of a selyyokhozproduktsiya of own production and products of its processing (also production of piscicultural farms here joins) for the previous fiscal (nayologovy) year, should exceed 75 % of total amount of a gross income.
If the enterprise is registered during 2007, fiscal (tax) year for it there will be a period from the moment of the state registration on 31 dekabrya*.
Let’s remind: under agricultural production ponimaetsya plant growing and animal husbandry production (codes 01.1 – 01.3 according to the Qualifier of production and services recreation centers 016-97), and under production of the piscicultural enterprises – production corresponding to a code of 05.00.1 recreation centers 016-97. Production of processing of agricultural products of own production and production of fish breeding should correspond to codes 15.1 – 15.3.
Condition 4. The enterprise in a property or under lease should have land lots of agricultural purpose, and at piscicultural farms – the earth of water fund. The called sites and lands are object for FSN taxation.
The land lots of agricultural appointment treat: an arable land, pastures, haymakings, long-term plantings, to lands of water fund – only internal reservoirs (lakes, ponds, reservoirs).
Important nuance: FSN – it not obligatory, but alternative system of the taxation. That is, even if the enterprise answers above-mentioned conditions, it has the right of a choice: registrirovatsya the payer of FSN or to be on the general system of the taxation with tax discharge on pribyl or on the single tax. Such conclusion follows from the Letter No. 25270.
How to be registered by the payer of FSN?
To be registered for 2008 playotelshchiky FSN, the agricultural enterprise should file the following documents (Situation No. 658 item 5) till February 1 of the current year:
• the general calculation of FSN concerning all area of selyyokhozugodiya from which the tax is raised – in body of nayologovy service on an enterprise site
(the form of calculation is approved by the Order No. 230 **);
• reporting calculation of FSN separately on each zeyomelny site – in body of tax service on a site of such land lot (a calculation form the same, as for the general);
• calculation of specific weight of the income of realization of a selyyokhozproduktsiya of own production and produktov its processings in total amount of VD – both in an enterprise place of registration, and in the location of the land lots (in 2008 calculation moves in a form approved by the Order No. 818 *);
• extraction from state ground kadastra about structure and a monetary assessment of the farmland being at the enterprise in a property or under lease – in taxing authority in a place of registration of the enterprise and for the location of the land lots (concerns the land lots located in such territory).
In 10 working days after submission of these documents the taxing authority in a place of registration of the enterprise should issue the certificate of assignment (confirmation) to the enterprise of the status of the payer of FSN.
How to make FSN calculation?
To fill calculation according to the Order No. 230 and to define FSN sum the current year, it is necessary to have the following data:
• the area of the farmland being at a predyopriyatiya in a property or in using, including under lease;
• a monetary assessment of this farmland (according to extraction from a land cadastre);
• FSN rates.
FSN rate with 1 hectare of the farmland is established as a percentage to their monetary assessment. So, in comparison with last year it didn’t change and makes (Art. 3, 4 Laws on FSN):
• for arable lands, haymakings and pastures – 0,15 %;
• long-term plantings – 0,09 %;
• lands of water fund – 0,45 % from a monetary assessment of unit of area of an arable land on areas and AR Crimea.
For payers of FSN who carry out a deyayotelnost in mountain zones and on polessky territoyoriya **, the rate of a tax makes:
• for arable lands, haymakings and pastures – 0,09 %;
• for long-term plantings – 0,03 %.
Pay attention: the monetary assessment of the farmland for calculation of the sum of FSN isn’t indexed – undertake given as of July 1, 1995.
Let’s remind that in calculation of FSN don’t join:
• the land lots rented at the enterprises – payers of FSN as the lessor should include them in calculation;
• the land lots, lease contracts on which as of January 1 of the current year yet proshli state registration. The matter is that the lease contract comes into force from the moment of its state registration (Law No. 161 Art. 18). The rented sites should be included in calculation only after will pass the state registration puyoty representations in taxing authorities of specifying calculation of FSN ***.
Some words about an order of filling of calculation of FSN.
• If the land lots of the enterprise are and in a place of its registration, and in the territory of other teryoritorialny bulk, when filling Tax calculation of FSN it is necessary to consider the following:
- when giving the general calculation in body tax sluzhby in an enterprise place of registration in a section Zagalny the rozrakhunok in a form cap on a line 1 needs to be made a mark of "X-th";
- when giving reporting calculation for the location of the land lot the mark of "X-th" becomes in a section Ranks a rozrakhunok.
• If at the enterprise the land lots are in limits of only one body of a local samoupravyoleniye, one calculation of FSN moves, and the mark of "X-th" becomes in two sections – Ranks a rozrakhunok and Zagalny a rozrakhunok.
Example
For January 1, 2008 agricultural 2 400 hectares of the farmland, from which have the predyopriyaty in a property and under lease:
• arable lands – 2 000 hectares (including 500 hectares not in an enterprise place of registration);
• long-term plantings – 400 hectares (long-term plantings are in the territory of other territorial bulk).
Monetary assessment of 1 hectare of an arable land – 3 500 UAH., mnogoyoletny plantings – 2 500 UAH.
Let’s calculate FSN sum for each type of selkhozyougodiya:
• arable lands: 3 500 UAH. x 2 000 hectares x 0,15: 100 % = = 10 500 UAH.;
* the Form of calculation is published in current issue of the newspaper on page 31. The order No. 818 see in "Balans-Agro", 2007, No. 23.
** The list of settlements to which were given the status mountain, is approved by the Resolution No. 647, and what otnosyatsya to polessky – the Resolution No. 2068.
*** The answer to a question of the expert of GNAU in "Balans-Agro", 2007, No. 1, page 27 for more details see.
• long-term plantings: 2 500 UAH. x 400 hectares x 0,09:: 100 % = 900 UAH.
Total amount of FSN - 11 400 UAH. (10 500 UAH. + + 900 UAH.).
In this case the enterprise should submit two calculations:
• the general concerning all land lots from which the tax is raised – in taxing authority in a place of the registration;
• reporting concerning such land lots (500 hectares of an arable land and 400 hectares of long-term plantings) – in taxing authority in a place of their stay.
Let’s consider an order of filling of the general calculation of FSN on the basis of the data provided in an example.
Podatkovy rozrakhunok f_ksovany s_lskogospodarsky podatka
(fragment)
And in summary we will note that FSN is paid ezheyomesyachno within 30 calendar days following behind the last calendar day of reporting month, in the size defined counting on every month.
For example, for January it is necessary to pay a tax till March 1, for February – till March 31 etc. FSN in the local budget in the location of the land lot is paid.
List of documents
1. The law on FSN – the Law of Ukraine from 17.12.98 of No. 320-XIV About the fixed agricultural tax ("Balans-Agro", 2006, No. of 1-2 (special issue)).
2. The law No. 161 – the Law of Ukraine from 06.10.98 of No. 161-XIV About a ground lease.
3. The resolution No. 647 – the resolution KMU from 11.08.95 of No. 647 About the list of settlements, which predostavlyaetsya the status mountain.
4. The resolution No. 2068 – the resolution KMU from 25.12.98 of No. 2068 About definition of polessky territories of Ukraine ("Balans-Agro", 2006, No. of 1-2 (special issue)).
5. Situation No. 658 – Situation about an order of collecting and the accounting of the fixed agricultural tax, approved by the resolution KMU from 23.04.99 of No. 658, in resolution KMU edition from 25.05.06 of No. 725 ("Balans-Agro", 2006, No. 11).
6. An order No. 230 – the Procedure of payments of the fixed agricultural tax and filling of a form of calculation, utverzhyodenny the order GNAU from 27.04.99 of No. 230, in order GNAU edition from 26.03.04 of No. 170 ("Balans-Agro", 2004, No. 9).
7. The letter No. 25270 – GNAU letter from 12.12.07 of No. 25270/7/15-0617.
(On Balans-Agro newspaper materials).