To publications there is a speech about features of the accounting of means of mobile communication – payment of the VAT for communication services and rules of an oprikhodovaniye and amortization of the mobile phone.
GOT the MOBILE PHONE,
GOT THE MOBILE PHONE, PAID COMMUNICATION SERVICES – WHERE TO CARRY THE VAT?
The agricultural enterprise uses a special mode of payment of the VAT (according to item 11.21 and 11.29 of the Law on the VAT).
1 whether. Has the right to carry such enterprise in the tax credit of the sum the VAT paid at acquisition of the mobile phone, and also at communication fee (including mobile)?
2. If the enterprise has this right, in what declaration to include such tax credit?
Let’s remind that the sums of the VAT paid at acquisition of the goods (services), join in structure of the tax credit according to requirements of the Law about (subitem 7.4.1) VAT namely if they are intended for use:
• in economic activity;
• in taxable operations.
So, the sums of the VAT can be included in the tax credit provided that the mobile phone and communication services (including mobile) are acquired:
• for use in taxable operations;
• for conducting economic activity.
But before it is necessary to prove communication specified rasxodov, with economic activity. For this purpose we will recommend to issue the order on the enterprise, allowing to use communication (including mobile) only in the production purposes (for example, for negotiating with partners, contractors, for the solution of production questions with colleagues etc.). It is expedient to include in the order:
• the list of the positions, working on which is authorized to use mobile communication;
• a condition of using services of mobile communication only in the production purposes;
• ban on calls for personal reasons and type of responsibility for violation of this point.
The declaration choice for reflection of the sums of the tax credit which has arisen in connection with acquisition of the goods (services), depends on the acquisition purposes.
Differently, the choice is connected with a kind of activity in which the goods (services) find application. Let’s assume, the agriculturist uses the mobile phone only – in this case communication services are connected with plant growing production. So, paid at acquisition of phone and communication services of the sum of the VAT it is necessary to include in the special declaration (it represent according to item 11.29 of the Law on the VAT).
If the workers of an economy occupied in animal husbandry use phone, the tax credit on the VAT needs to be reflected:
• or in the general declaration – if the enterprise realizes milk or meat in live weight on the pereyorabatyvayushchy enterprises;
• or in special (it is represented according to item 11.21 of the Law on the VAT) – if the enterprise realizes other types of production of animal husbandry.
But more often communication services are used at the enterprise for the solution of the different production purposes, and to connect them with concrete activity quite difficult.
In such cases the sum of the tax credit paid at acquisition of the mobile phone and communication services, is subject to distribution according to all three declarations (or to two if the enterprise represents them only two). For this purpose it is possible to use a method of distribution of the tax credit in proportion to taxable operations of the reporting period. In detail about this method it is written in the consultation published in "Balans-Agro", 2006, No. 14, page 20 – 23.
HOW TO CREDIT PRESENTED PHONE
The farm received as a gift the mobile phone from the chairman. How to reflect such object in the account and what documents to issue?
The gift should be enlisted on balance of the enterprise. To credit it it is possible on the basis of the delivery-acceptance certificate made in any form and signed by both parties – the chairman and the representative of a farm (for example, the accountant). In the act it is necessary to specify brand of phone and its cost.
As the length of life of the mobile phone usually exceeds 1 year, in accounting it needs to be credited in structure of non-turnaround assets. In a zaviyosimost from phone cost (the economy defines a cost limit independently in accounting policies) it carry:
• or into subaccount 109 Other fixed assets;
• or into subaccount 112 Invaluable non-turnaround assets.
In accounting phone is credited at fair (market) value (to item 8 P (C) BU 7 "Fixed assets") and is subject to amortization on one of the methods provided P (C) BU 7 for amortization of fixed assets. If phone is credited in structure of invaluable non-turnaround assets, amortization can be charged on one of two methods:
1) in the first month of use – at a rate of 50 % of its cost, and other 50 % of cost are charged in a month of write-off of object from balance;
2) in the first month of use – at a rate of 100 % of its cost.
If an economy – the payer of the profits tax, it has to increase the sum of a gross income (subitem 4.1.6 of the Law on profit) by cost of gratuitously received phone. In tax accounting the mobile phone won’t be amortized, as there are no expenses on its acquisition.
Example
To farm his chairman presented the mobile phone, which fair value – 900 UAH. According to accounting policies of an economy non-turnaround assets in cost to 1 000 UAH. are enlisted in structure of invaluable neyooborotny assets. The economy decided to amortize phone on the first of the above-stated methods.
(UAH.)
(On Balans-Agro newspaper materials).