The explanation about inclusion in a gross revenue of agricultural enterprise payer of the profits tax of the sum of the VAT which remain at its order according to item 11.21 and item 11.29 of the Law on the VAT is given.
Whether join in a gross revenue of agricultural enterprise – the payer of the profits tax of the sum of the VAT which remain at its order according to item 11.21 and item 11.29 of the Law on the VAT?
If join, when it is necessary to do it: for date of submission of the special declaration on the VAT or for date of transfer of these sums for the special account?
From provisions of Art. 68 of the Law No. 489* follows that in 2007 (as well as last years) the sum of the VAT which opredelyaetsya agricultural producers according to item 11.21 and item 11.29 of the Law on the VAT, is the gosudarstvenyony grant and should go on support of production of cattle-breeding production, a produkyotsiya of poultry farming and on acquisition material texnicheskix resources of production appointment.
The budgetary grants and subsidies, according to subitem 4.1.6 of the Law on profit, join in structure of a gross income of the payer of the profits tax.
It is known that date of increase in a gross income of a playotelshchik of the profits tax date which falls on the tax period during which there is an event which has occurred earlier – or date of shipment of the goods (the actual granting rezultatov works, services), or date of their payment (subitem 11.3.1 of the Law on profit) is considered.
In the given situation as date of shipment of the goods sleduet to consider date of submission of the separate declaration on the VAT (further – the special declaration), and date oplaty – date of transfer of funds for the special account (both on a spetsyodeklaratsiya, and at the expense of transfer of an advance contribution).
Thus, the sums of the VAT, which selkhozproyoizvoditel leave at the order and napravlyayut on a designated purpose, should in structure of a gross income. It follows delat in that tax period, on which prixoditsya the first of events – representation of a spetsdekyolaratsiya or transfer of means to the special account.
For example, the special declaration for February will be predstavlena till March 20, 2007, and means according to this declaration will arrive into the special account in April. As the first event is spetsdeklayoratsiya representation, the gross revenue should be increased in I kvartale 2007.
* the Law of Ukraine from 19.12.06 of No. 489-V About the Government budget of Ukraine for 2007.
(On Balans-Agro newspaper materials).