The problem essence – the reason of its emergence is stated; opinion of edition, a position of GNAU and a conclusion on the basis of the analysis of normative documents.
Recently this question even more often arises before accountants of agricultural enterprises who deliver to the processing enterprises milk and meat in live weight. Let’s stop on it in more detail.
PROBLEM ESSENCE
Agricultural producers (further – SHTP), realizing specified production to the pererayobatyvayushchy enterprises, charge the VAT on a nuleyovy rate (to subitem 6.2.6 of the Law on the VAT).
Such operations were always reflected in the general deklayoratsiya on the VAT on which calculations with the budget are carried out. It follows from the Order of filling of a dekyolaratsiya on the VAT and explaining letters of GNAU, in a chasyotnost from the Letter No. 15190.
Why now taxing authorities in places trebuyut to reflect the specified operations in a special dekyolaratsiya on the VAT?
Most likely, the Resolution No. 596 adopted to vesyony current year by which changes are made to an Order No. 805 regulating the mechanism of charge and payments of grants of SHTP by the pereyorabatyvayushchy enterprises "is guilty" in it.
In particular, the predyolozheniye of the following contents is excluded from item 2 of this Order: … tax kredit, which consists of the sums of a value added tax paid by agricultural tovayoroproizvoditel in connection with acquisition of the goods (works, services) which cost belongs to sostavu own gross expenses of production (oborota) and fixed assets or non-material aktivov, subject to amortization, joins in the naloyogovy declaration of the taxpayer for the reporting period on which calculations with the budget, with compensation from the budget of the tax credit for this declaration are carried out.
In this regard some inspectors of taxes sdelali a conclusion that since March 28, 2007 (date a vstupleyoniya owing to the Resolution No. 596) operation on a poyostavka to the processing enterprises of milk and meat in live weight needs to reflect in the special declaration which moves on reduced forme. The same SHTP which continue to reflect ukayozanny operations in the general declaration, they nastoyayotelno recommend to transfer them to the special.
OPINION OF EDITION
At present SHTP have no lawful bases to reflect these operations in the spetsialyyony declaration on the VAT. Let’s give our arguments.
• The order No. 805 doesn’t regulate questions of reflection of operations on milk and meat realization to the pererabatyyovayushchy enterprises in declarations on the VAT. As appears from Order item 1, this document defines the mechanism of charge and payments of grants by the SHTP pererabatyyovayushchy enterprises for the milk put by them and meat in live weight.
• Questions of reflection of the called operations in deklayoratsiya on the VAT are regulated by Order of filling of the declaration on the VAT. So, in item 1.2 of this Order ukazayono that in the declaration on a contracted form in those operations which concern the spetsialyyony modes established by item 11.21 and 11.29 of the Law on the VAT. (We will remind: operayotsiya considered by us are regulated by subitem 6.2.6 of this Law.)
In confirmation to it in a cap of the reduced deklayoratsiya the list of persons which owe it podavat is specified:
• overworking and agricultural a predyopriyatiya which item 11.21 of the Law on the VAT use;
• SHTP which item 11.29 of the Law on the VAT use.
As we see, SHTP applying subitem 6.2.6 of the Law on the VAT, weren’t included into this list.
Therefore, the mechanism of reflection of operations in dekyolaratsiya on the VAT is regulated by Order of filling of the declaration, instead of Order No. 805.
POSITION GNAU
Officially the position of tax administration on the matter didn’t change. Therefore we consider that the opinion of this body remained the same. Means, for today GNAU letters are operating (a napriyomer, the Letter No. 15190 mentioned earlier), predpisyyovayushchy to reflect supply of milk and meat to the pererabayotyvayushchy enterprises in the general declaration on the VAT.
CONCLUSION
On the basis of the foregoing we come to a conclusion: requirements of considered operations checking concerning reflection in the special declaration on the VAT don’t correspond to an operating zakoyonodatelstvo.
Certainly, to understand a position of taxing authorities mozhyono: as milk and meat realization to the pererabayotyvayushchy enterprises is assessed with the VAT on a zero rate, as a rule, SHTP have the rest of the tax credit which is subject to compensation from the budget. But after all we know, how tax organy "like" to compensate the VAT from the budget.
Therefore, while to the current legislation won’t be made corresponding changes (in a chastyonost, in the Order of filling of the declaration on the VAT), SHTP should and reflect further the above-stated operations in the general declaration on the VAT.
List of documents
1. The resolution No. 596 – the resolution KMU from 28.03.07 of No. 596 About modification of resolutions of Cabinet council of Ukraine from February 26, 1999 of No. 271 and from May 12, 1999 of No. 805 ("Balans-Agro", 2007, No. 8).
2. An order of filling of the declaration on the VAT – the Order of filling and submission of the tax declaration on a value added tax, approved by the order GNAU from 30.05.97 of No. 166.
3. An order No. 805 – the Order of charge, payments and use of the means directed for payment of grants to selskoyokhozyaystvenny producers for sold by them to the processing enterprises milk and meat in live weight, approved by the resolution KMU from 12.05.99 of No. 805.
4. The letter No. 15190 – GNAU letter from 10.08.06 of No. 15190/7/16-1417 ("Balans-Agro", 2006, No. 18).