In this publication the order of the Ministry of an agrarian policy of Ukraine from 28.04.07g. No. 297 defined target use of privileges and grants agricultural enterprises for put by them to the processing enterprises milk and meat in live weight.
The order of the Ministry of an agrarian policy of Ukraine from 28.04.07 of No. 297
In response to point 8 of the Order of charge, payments and use of the means directed for payment of grants to agricultural producers for put by them to processing predpriyoyatiya milk and meat in live weight, the Cabinet council of Ukraine approved by the resolution from March 28, 2007 of No. 596, I ORDER:
1. For the milk put to the processing enterprises and meat in live weight selskoyokhozyaystvenny producers use the sums of grants for purchase and preparation of forages, equipment and equipment acquisition for production and processing of a proyoduktsiya of animal husbandry, a kormoproizvodstvo, breeding (genetic) resources, a livestock of not breeding selyyoskokhozyaystvenny animals and a bird, veterinary preparatov and disinfectants and implementation of veterinary actions, carrying out identification and registration of agricultural animals, etc.
2. To inspections of quality and formation of resources of agricultural production regional, Sevastoyopolsky city public administrations to carry out checks of correctness of definition and timeliness of charge and payment of grants to agricultural producers for prodanyony them to the processing enterprises milk and meat in live weight, and also supervision of their target use.
Minister Yu. MILLER
TARGET USE OF PRIVILEGES AND GRANTS AGRICULTURAL ENTERPRISES
Agricultural enterprises receive different types of privileges and grants from a gosuyodarstvo. Some of them have a designated purpose.
In this consultation we will consider an order of tseleyovy use:
• the sums of the grants, arriving to agricultural producers from processing predyopriyatiya (further – software) for the realized milk and meat in live weight (the paragraph the first item 11.21 of the Law on the VAT) (further – grants from software);
• the sums of the VAT, which agricultural enterprises list on the special bank account for realized production of animal husbandry (except milk and meat in live weight for software): milk, cattle, a bird, wool, and also dairy production and meat products, izgotovlenyony in own processing shops (the paragraph the second item 11.21 of the Law on the VAT) (further – the VAT sums according to item 11.21);
• the sums of the VAT, which agricultural enterprises list on the special bank account for realized production (works, services) own production, including production (except the excisable goods), izgotovyolenny on davalchesky conditions from own agricultural raw materials (item 11.29 of the Law on the VAT) (further – the VAT sums according to item 11.29).
Special bank accounts
For transfer of grants from software and the VAT sums according to item 11.21 and 11.29 of agricultural enterprise should open in bank special accounts.
How many special accounts it is necessary to open, if the predpriyoyaty uses all three types of means?
The current legislation doesn’t give a definite answer on this question.
We consider that special bank accounts should be open obyazayotelno, and separately:
• for the VAT sums according to item 11.29;
• for the VAT sums according to item 11.21 and grants from Subitem.
Why separately? First, because receiving the specified means is defined by different normative documents – Order No. 271* and Order No. 805*. Secondly, these means have absolutely different tseyolevy use.
The most optimum, in our opinion, option – otkryt special accounts separately to each of specified types of means as even for grants and the VAT sums according to item 11.21 target use differs from software a little.
At the same time the enterprise only two specschetov (as we recommended above) will have no existence narusheyoniy in case it can prove their target use (for example if means are used at once in process of receipt).
Let’s consider, on what purposes it is possible to use the ukayozanny sums.
Grants from software
SHTP use such sums only for animal husbandry development – first of all for providing animal husbandry with sterns, vosproizvodstva a livestock, acquisition of breeding resources and carrying out veterinary actions (Order No. 805 item 8).
Concrete directions of use of grants ustanovleny Order No. 297 **. So, according to this document of the sum of grants from software can be ispolzovany:
• for purchase and manufacturing of forages;
• equipment and equipment acquisitions for a proizyovodstvo and processing of production of animal husbandry;
• kormoproizvodstvo;
• acquisitions of breeding (genetic) resources, livestock not breeding agricultural zhiyovotny and birds, veterinary preparations and dezinyofitsiruyushchy means and implementation of veterinary actions;
• carrying out identification and registration of selskoyokhozyaystvenny animals etc.
Pay attention: "etc." means that the exhaustive list is provided in a doyokument not
the goods (services) which can be acquired at the expense of the sums of grants. That is if the enterprise not nuzhdaetsya in specified types of the goods (services), it can use grants for other purposes for animal husbandry development.
Control of target use of grants from software is carried out by inspections of quality and formation of resources of agricultural products regional and Sevastopolyyosky city the state administrations (Order No. 297).
What responsibility is provided for an ispolyyozovaniye of grants not on a designated purpose?
For use of the sums of grants not on a target naznayocheniye responsibility is born by heads of predpriyoyatiya according to the law (Order No. 805 item 8).
As the sums of grants are, in fact, sredstvami budget financing of SHTP, i.e. byudzhetnymi means, sanctions to the head are applied according to Art. 16412 KUoAP. So, the penalty can be imposed in the size:
• from 30 to 70 NMDG (from 510 to 1 190 UAH.) – for an isyopolzovaniye of budgetary funds not on a designated purpose;
• from 70 to 100 NMDG (from 1 190 to 1 700 UAH.) – for the same actions executed repeatedly within a year after imposing of administrative sanctions.
Remember: the decision on imposing of such penalty accepts only court (regional, regional in gorode, city or interdistrict) on the basis of the protocol on an administrative offense (Art. 221 KUoAP). Protocols on a no-purpose ispolzoyovaniye of budgetary funds can be made only by bodies of control and auditing service (further – bodies of KRS) (Art. 255 KUoAP).
Thus, though inspectorates for quality also can check target use of grants, however actually they haven’t the right to apply penal sankyotsiya. These powers allocated only the bodies of KRS checking the enterprises about target use of means.
To data: receive grants from software the nayoseleniye, however target use by the population of the sums of grants can also isn’t provided.
It is necessary to note also that Order No. 805 not preyodusmotreno withdrawal in the budget of the sums of grants from software used not on a designated purpose (unlike the sums which remain at the disposal of SHTP according to item 11.21 and 11.29 of the Law on the VAT). From budgetary funds which grants concern also, in the budget subventions *** in case of their no-purpose use (Art. of 119 BQ) are subject to withdrawal only. Grants from software aren’t considered as subventions.
* No. 8 Are published in "Balans-Agro", 2007.
** It is published in current issue on page 4.
*** Subventions – the interbudgetary transfers for an ispolyyozovaniye on definite purposes in an order defined by that body which made the decision on granting a subvention. The interbudgetary transfers – means which gratuitously also are irrevocably transferred from one budget to another.
The VAT sums according to item 11.21
Means from realization of production of animal husbandry and the poultry farming, listed by agricultural enterprises on the separate bank account, can be used only for support of own production of specified production. In case of a no-purpose ispolyyozovaniye they are raised in the government budget according to the legislation.
Thus it is necessary to pay attention to one important point. The sums received from realization of milk and dairy production and accumulated on the otdelyyony bank account, are used for acquisition of preparations and the reactants necessary for definition of indicators of quality of milk and dairy production, filtering materials, refrigerating an oborudovayoniya and milking machines in case the enterprise is provided by them in an inadequate way (the paragraph the first item 12 of the Law on the VAT).
If the enterprise is provided called tovarami, it can allocate funds for other purposes for support of own production of animal husbandry and poultry farming.
As to the means which have arrived from realization of druyogy production of animal husbandry (cattle, a bird, wool, the meat products made in own pereyorabatyvayushchy shops), on these sums use direction isn’t concretized not. That is all that intends for animal husbandry production, it is possible to use at the expense of means from the special account (including on payment of the electric power used in cattle-breeding rooms, and salary payment to the personnel serving zhiyovotny, etc.).
At no-purpose use of the specified means they are raised in the budget according to an operating zakonoyodatelstvo.
Control of use of these means osushhestvlyayut managements of agroindustrial development of regional or regional scale together with sootyovetstvuyushchy bodies of tax service and finanyosovy bodies.
The VAT sums according to item 11.29
The VAT sums (i.e. a difference between tax obyazayotelstvo and the tax credit) are transferred on the separate bank account and can be used by agricultural enterprises only for acquisition of material resources (further – MTR) production appointment.
However, in one normative document not skayozano that treats such MTR. We consider that any TMTs and fixed assets which participate in a production activity a predyopriyatiya concern them.
In the certificate of target use of the sums of the VAT, monthly submitted by agricultural enterprises in tax inspection, it is provided approximate perechen by MTR which can be used at the expense of means of the special account. Combustive-lubricating materials, means of protection of plants, mineral fertilizers, seeds, tractors, cars, selskokhoyozyaystvenny cars and other means, the electric power entered into it etc.
Attention! It is impossible to pay at the expense of means specscheta any types of service (including rent) and to pay taxes and fees.
In case of no-purpose use these means are subject to obligatory withdrawal in the budget. Control of their target use is carried out by bodies of tax service (Order No. 271 item 5).
Besides, responsibility for a no-purpose ispolyyozovaniye of the sums of the VAT is born by heads of the enterprises (Order No. 271 item 6). Types of responsibility for a ruyokovoditel are established to Art. 16412 KUoAP (for the more details see section Grants from software).
List of documents
1. BQ – the Budget code of Ukraine from 21.06.01 of No. 2542-III.
2. KUoAP – the Code of Ukraine about administrative offenses from 07.12.84 of No. of the 8073rd.
3. The order No. 297 – Minagropolitika Ukrainy’s order from 28.04.07 of No. 297 About the directions of use of the sums of grants agricultural producers for put by them to the processing enterprises milk and meat in live weight.
4. An order No. 271 – the Order of accumulation and use of means which are charged by agricultural tovaroproyoizvoditel – payers of the VAT concerning operations on sale of the goods (works, services) own production, including production (except the excisable goods), made on davalchesky conditions from own selskokhozyaystyovenny raw materials, approved by the resolution KMU from 26.02.99 of No. 271.
5. An order No. 805 – the Order of charge, payments and use of the means directed for payment of grants to selskokhoyozyaystvenny producers for put by them to the processing enterprises milk and meat in live weight, approved by the resolution KMU from 12.05.99 of No. 805.