Article describes a technique of correction of the tax credit (Tax Code) at sale by agricultural enterprises of fixed assets of production. Implementation of correction of the Tax Code taking into account amortization of fixed assets locates.
In this article we will address again to a question which was already shined on newspaper pages. Nevertheless, as addresses of our readers testify, he demands more careful analysis.
Problem and its decision
Let’s remind, it is a question of reflection in the declaration on the VAT of operations on sale of fixed assets which were used by production of agricultural products. In what a problem? Let’s state its essence on an example of a concrete situation.
The agricultural enterprise which uses a spetsialyyony mode of payment of the VAT according to item 11.29 of the Law on the VAT, got the main means, for example the combine. As it planned to use for production of the agricultural products which sale is reflected in the special declaration on the VAT, the paid (added) VAT was carried in structure of the tax credit (further – the Tax Code) this declaration. After a while the combine decided to sell, in this connection there were questions:
• in what declaration it is necessary to reflect such prodazhu;
• what to do with the Tax Code reflected in the special declaration at acquisition of the combine?
It is clear that operation on sale of the combine should be reflected in the general declaration as the combine isn’t production of own production of this enterprise.
But how to be with the Tax Code? The enterprise reflected it in a spetsdekyolaratsiya as planned also any time ispolzovalo the combine by production of agricultural products. After sale it will be already involved in other operations. Whether should the Tax Code remain in the special declaration or it needs to be transferred to the general?
We are declined to the second option. Our arguments are that.
Undoubtedly that the VAT, paid (added) at acquisition of the goods (services), joins in structure of the Tax Code of this or that declaration how goods purchased (services) (Order No. 271 item 4) will be used:
• if for production of agricultural products (except animal husbandry), in the special declaration soyoglasno item 11.29 of the Law on the VAT;
• if for resale – in the general declaration on which calculations with the budget are carried out.
And if subsequently the direction of use of such goods changes, the VAT reflected at their acquisition should be transferred to that declaration, where otrazhayutsya operations for which implementation these goods are intended. In principle such adjustment is similar to mistake correction though actually it not so – simply in the course of activity obstoyatelyyostvo changed. It also becomes to observe a rule: in what declaration the tax obligations, in that also there should be a tax credit. Therefore the Tax Code on the sold combine needs to be transferred from the special declaration to the general as its sale should be reflected in the general declaration.
But after all our combine is on sale not at once (it is reflected in the general declaration), any time it ispolzovalsya for production of agricultural products (is reflected in the special declaration). Therefore, the VAT sum, uplachenyony at its acquisition, should be distributed between both declarations.
To decide on the mechanism such a raspredeleyoniya, we will address to subitem 7.4.3 of the Law on the VAT in which it is a question of distribution of the sums of the Tax Code between the oblagayeyomy and not assessed VAT operations. Let’s notice that the same mechanism offers also GNAU (Metodicheyosky recommendations No. 3524 and the Letter No. 15190): if goods purchased are partially used for the operations reflected in the special declaration, and partially for what are reflected in the general declaration, the structure of the Tax Code of each declaration joins "the" part of the paid tax. That is that part, which sootvetstvuet to the operations reflected in that and other declaration.
We with this option completely agree. But how to establish, in which part the combine ispolzovalsya for production of agricultural products, and in what – for sale?
We consider that will be correct and economically oboyosnovanny to define a part used at a proyoizvodstvo of agricultural products, the sum of the added amortization. Why? Yes because amortization – this systematic distribution of cost of osnovyony means during term of their useful use (P (C) BU 7 "Fixed assets").
For example, if the combine samortizirovan for 40 %, means, for 40 % it used in operations, otrayozhayemy in the special declaration, that is by production of agricultural products. And 60 % of its cost will be napravyoleno on the operations reflected in the general declaration (for sale).
Thus, 60 % of the sum of the Tax Code carried in the special declaration at acquisition of the combine, should be excluded from the special declaration and is transferred to the general declaration.
How to carry out correction of the Tax Code
In declarations on the VAT correction of the Tax Code needs to be made as follows:
• the sum which is subject to an exception of the special declaration to reflect in p. 16.3 of this declaration with a sign -;
• the same sum with a sign + to reflect in p. 16.3 of the general declaration.
To both declarations it is necessary to present the appendix 1 Calculation of correction of the sums of the VAT to the tax declaration in which the reason of correction of the Tax Code (by p. 8) and its sum (p. 9 or 10 is specified).
On a conditional numerical example we will consider, how otrazit this operation in accounting and in deklayoratsiya on the VAT.
Example
Initial cost of the combine makes 300 000 UAH. (except that VAT – 60 000 UAH.). At the moment of combine sale the amortization sum – 90 000 UAH., that is 30 % of its cost.
So, we have the following data:
• balance cost of the combine for a moment prodazhi – 210 000 UAH. (300 000 UAH. – 90 000 UAH.);
• the sum of the VAT falling on a samortizirovanny part of the combine – 18 000 UAH. (90 000 UAH. x 20 %);
• the sum of the VAT falling on residual (nesamortizirovanny) cost of the combine – 42 000 UAH. (60 000 UAH. – 18 000 UAH.).
Means, the enterprise should transfer from the special declaration to the general declaration the Tax Code sum at a rate of 42 000 UAH.
Contractual selling (it usual) a combine stoiyomost – 284 000 UAH. (including VAT of-47 333,33 UAH.).
(UAH.)
Instead of the conclusion
As practice shows, long time tax organy on places didn’t object to such correction of the Tax Code. By the way, experts of GNAU also pointed to its need at change of the direction of use of fixed assets (the magazine Messenger of tax service, 2005, No. 17 – 18, p. 56).
However recently checking adjustment without existence of any objective reasons even more often object. We hope that our arguments will help you to protect the rights.
If your arguments of tax specialists don’t convince, obrashhajtes in court. We believe that game costs candles, after all the sums of the tax obligations on fixed assets, as a rule, the considerable.
As positive court practice on this matter already is. So, the lawyer of the Center of legal consultation of the Balans-Klub company represented interests of agricultural enterprise to which the proyoveryayushchy refused the right to correction of the Tax Code at sale of fixed assets in court. And business was won!
List of documents
1. An order No. 271 – the Order of accumulation and use of means which are charged by agricultural tovaroproizyovoditel – payers of a value added tax concerning operations on sale of the goods (works, services) own production, including production (except the excisable goods), made on davalchesky conditions from own agricultural raw materials, approved by the resolution KMU from 26.02.99 of No. 271.
2. Methodical recommendations No. 3524 – Methodical recommendations to an order of application of norms of a tax zakonodayotelstvo on the VAT in the branches of agricultural production finished by the letter of GNAU from 19.03.01 of No. 3524/7/16-1117.
3. The letter No. 15190 – GNAU letter from 10.08.06 of No. 15190/7/16-1417.
(On Balans-Agro newspaper materials).