In this publication the order of charge and rent payment in tax and accounting is stated.
Operations of a ground lease and property are carried out practically by each agricultural enterprise. More often for ensuring production of agricultural enterprise rent the land lots and property (equipment, buildings, etc.) at the individuals who have received ground and property shares in the course of reforming of agricultural industry. About features of charge and rent payment in tax and accounting speech in this consultation also will go.
Forms of payment and size
The size, form and terms of payment of a rent are established by agreement of the parties in the lease contract (Art. 762 of group of companies and Law No. 161 Art. 21).
In practice such forms of payment of an arendyony payment, as are applied:
• the monetary;
• natural (goods, agricultural products);
• otrabotochny (providing various services).
In the contract it is possible to provide a combination of different forms of a rent (Law No. 161 Art. 22).
Payment terms also can be different: monthly, quarterly, once a year, etc. If in the contract term isn’t specified, the rent should be paid monthly (Art. 762 of group of companies).
As to its size, how it is defined by Presidential decrees No. 92 and No. 62, one from priority jammings of development of agrarian sector of economy is establishment of the minimum sizes of a rent, namely:
• 1,5 % of cost of the land lot – at rent of the land lots of agricultural appointment (ground shares);
• 1 % of cost of the rented property – at rent of property shares.
Besides, by Recommendations No. 97 it is provided that the rent for property (property shares) can consist of two parts:
• awards to the owner of property of not less than 1 % from its cost;
• an amortization component at a rate of amortotchisleniye on the rented property which is a source of formation of Fund of a vosstayonovleniye of the rented fixed assets (about an order of formation and the accounting of such Fund see "BALANS-AGRO", 2007, No. 15, page 28).
In our opinion, it is possible to consider the specified sizes of a rent recommended. Confirms this point of view that in documents is a question of priority activities
the government and the state administrations in the conditions of a reforyomirovaniye of agricultural industry. And after all rent otyonosheniye between physical and legal entities are civil-law and aren’t supervised by state authorities. The same opinion priderzhivaetsya and Goskomzem (it is stated in the letter from 20.10.03 of No. 1417 – 2-Ko1291/6647).
Thus, we will emphasize once again: the size of an arendyony payment for the land lots (shares) and property (property shares) is established in the contract by agreement of the parties and can be both more, and it is less than that are recommended by Decrees Preyozidenta.
If the rent is paid in a natural form, its recalculation in a monetary form osushhestvlyaetsya at the prices coordinated by the parties in the lease contract or a dopsoglasheniye to it (the answer of the lawyer to page 27 of this number for more details see).
Quite often accountants have a question: whether it is obligatory to index the size of a rent proceeding from inflation indexes?
As to a ground lease, it is obligatory, behind an isyoklyucheniye of those cases when in the lease contract it is accurately registered that the rent of indexation isn’t subject (Law No. 161 Art. 21). At property rent obyazayotelny indexation isn’t provided – this question of the party solve in the contract.
Taxation
Profits tax
For payers of this tax expenses on payment of a rent join in structure gross, poskolku the land lots and property are rented for conducting economic activity of the enterprise (subitem 5.2.1 of the Law on profit).
The tenant increases gross expenses on the rent sum following the results of the tax period, in kotoyory it is charged (subitem 7.9.6 of the Law on profit).
Pay attention: if the lease contract of an imuyoshchestvo provided creation of Fund of restoration of the rented fixed assets, on gross expenses all added rent belongs, including and fund which are its part.
At rent payment in a natural or otrayobotochny form operation of sale of production or services is carried out. Therefore on account of a rent of services it is necessary to increase a gross revenue by date of transfer of production or rendering (item 1.31 taking into account subitem 4.4.1 of the Law on profit).
As barter operation (services in rent are paid in a non-monetary form) thus takes place, the sum of a gross income is defined proceeding from the obychyony prices for production or service (subitem 7.1.1 of the mentioned Law). Let’s notice that at the price of this case the fair (market) price for the given-out proyoduktsiya or the rendered services will be usual.
VAT
If the rent is paid by the monetary sredyostvo, no features at taxation of the VAT are present, after all such operation isn’t considered delivery of production or services.
And here if it is a question of payment in a natural form or services, operation of delivery which is object of taxation of the VAT (subitem 3.1.1 of the Law on the VAT) is available.
From this it follows that on production or service delivery date on account of a rent the predyopriyaty should add the tax obligations and write out the tax consignment note. Thus base of an obloyozheniye of the VAT is the usual price for production (uslugi) as it is barter operation (item 4.2 of the Law on the VAT). And in this situation the spravedyolivy (market) price for production (services) will be usual.
Let’s remind, date of increase in the tax obligations considered (subitem 7.3.1 of the Law on the VAT):
• for production (goods) – date, on which prixoditsya the actual delivery of production;
• for services – date of signing of the document, udostoveyoryayushchy the works fact (rendering of services) on account of a rent, for example the act of the rendered services or the executed works.
Reflection of the tax obligations in the declaration on the VAT depends on what production vyplachivaetsya a rent:
• if services or production of own proyoizvodstvo (except milk, cattle, a bird, wool, dairy production or meat products), in the spetsiyoalny declaration on the VAT which is represented according to item 11.29 of the Law on the VAT;
• if animal husbandry production (milk, cattle, a bird, wool, dairy production or myasoprodukty), made in own pererabayotyvayushchy shops, then in the special declaration on the VAT which moves according to Zayokon’s item 11.21 about the VAT;
• if the purchased goods, in the general deklayoratsiya on the VAT on which calculations with the budget are made.
And one more moment. If lessors are individuals, at an extract of the tax consignment note in lines Individual tax number pokupatelya and Number of the certificate on registration of the payer of a value added tax (buyer) delaetsya a mark of "X-th" (Order No. 165 item 8.1). The tax consignment note on each lessor in duplicate which remain with the tenant is written out.
PERSONAL INCOME TAX
The income received by individuals from a predostavyoleniye of property in rent or subrent, joins in structure of their taxable income from which the personal income tax (Law No. 889 subitem 4.2.7) keeps.
Duty to hold and pay in the personal income tax budget from the income in the form of a rent it is assigned to the enterprise tenant, that is yavlyaetsya by the tax agent (Law No. 889 subitem 9.1.1).
The taxation object at rent of the land lots of agricultural appointment (ground shares), and also property shares is defined proceeding from the size of a rent specified in the contract, but not less minimum sum rent platezha, established by the legislation.
And again we will repeat. In our opinion, rekomendoyovanny Decrees No. 92 and No. the 62nd size of a rent isn’t legislatively established minimalyyony amount of rent payment. However in practice by that it is considered by taxing authorities. It is desirable for Poetoyom, that the actual size of a rent nevertheless wasn’t lower than the presidential.
Personal income tax rate at the rent taxation the general – 15 % (Law No. 889 item 7.1).
The tax social concession to the income in the form of a rent isn’t applied, as the last isn’t a part of compensation fund (Instruction No. 5 item 3.35).
Personal income taxes pay in the budget at income payment by the ediyony payment document (Law No. 889 subitem 8.1.2). If the rent is brought in a non-monetary form (stands out production or services) or available funds from enterprise cash desk, the personal income tax uplachivaetsya in the budget for day following such payment.
If the rent is added, but not paid, terms of payment of the personal income tax depend on a type of the rented property. Let’s stop on it in more detail.
So, if it is rented the real estate (the earth, and also objects of property which are located on the earth and can’t be moved to other place without loss qualitative or functional xarakteristik), at the taxation of a rent is applied a special order of payment of the personal income tax in the budget. The called income finally oblagayutsya a tax at their payment at their expense (Law No. 889 subitem 9.1.5).
For example, according to contract provisions the enterprise charged a payment for rent of the land lots ezheyomesyachno since the beginning of year, and paid it to arendodayotel production after harvesting in August. In this case on the basis of the specified special norm it can list the personal income tax also in August (next day after production delivery).
Correctness of such conclusion is supported also with Opredeyoleny VASU No. K-12328. In it is mute, in particular, ukazayono that standards of the Law No. 889 in which it is told about final taxation of the personal income tax of separate types of income at their payment at their expense, concern date of transfer of the personal income tax in the budget.
If in rent the personal goods are given, the general order of payment of the personal income tax in the budget (Law No. 889 subitem 8.1.2) is applied. That is at added, but the tax agent is obliged to hold and list to the rent not paid to the individual the personal income tax within 30 calendar days after the termination of month of charge of the income (subitem 4.1.4 "and" and 5.3.1 Zayokon No. 2181).
In the form of No. 1DF the income in the form of a rent otrazhaetsya under codes of a sign of the income:
• 08 – at a ground lease and real estate;
• 14 – at rent of personal goods.
Rent in a natural form
In case of rent charge in a natural form (production, the goods or services) the taxation object is defined proceeding from the usual price of such production, the goods, services (taking into account the VAT). Besides, this price is multiplied by raising factor 1,176471 (Law No. 889 item 3.4).
It means that if the added income makes 2 t of grain of wheat, usual (market) cost of kotoyory 1 200 UAH/t (taking into account the VAT), the taxable income will be equal 2 823,53 UAH. (1 200 UAH. x 2 t x 1,176471). Therefore, the sum of the personal income tax which is subject to deduction – 423 UAH. (2 823,53 UAH. x 15 %).
Let’s consider, when it is applied or the raising factor isn’t applied.
The standard of item 3.4 of the Law No. 889 says that this koefficient is applied, if the rent is added in a natural form, that is already at charge doxoda the tenant precisely knows, how many and what production it will give out as a rent.
Thus, the factor needs to be applied only when in the lease contract the koliyochestvo and a type of production which the lessor (as in an example above – 2 t of grain of a psheyonitsa) should receive is accurately specified.
If in the contract the quantity of production which is subject to payment as a rent, isn’t defined, and only the money equivalent of a rent is specified, the raising factor isn’t applied. After all in this case the rent is charged in a denezhyony form and for this moment it is yet known, how many and what production the lessor (we will remind, the personal income tax keeps at the moment of income charge to the fiyozichesky person) will receive. In a natural form it can be paid later by agreement of the parties (for example, on the basis of the statement of the lessor).
With what the conclusion from here arises? It is clear that rasxody on payment the personal income taxes increasing as a result of application of raising factor, completely lay down on the enterprise. In this regard, that not obremenyat itself additional expenses, in the contract it is more expedient to provide a monetary form of a rent. And already then by a mutual consent it is possible to sell agricultural products or to render services on account of rent receivable.
Accounting
The rent added for using object of rent, admits enterprise expenses (P (C) to BU 16 "Expenses" and the Recommendation No. 132).
According to the specified Recommendations the sum of a rent joins in structure:
• other direct costs (account 23 "Production") if it can be directly carried on concrete object of expenses (subitem 2.20);
• all-production costs (odnoimenyony account 91) if the object of rent is used in the production purposes but to carry a rent on concrete object of expenses it is impossible (subitem 2.21 z).
Calculations with lessors are reflected in subaccount 684 Calculations for the added percent:
• on the credit – rent charge;
• on the debit – its payment to lessors money, cost of given-out production and tovarov, the executed works rendered on account of a rent of services, the withheld sums of the personal income tax.
Reflection order in accounting and tax accounting of the tenant of operations on rent of the land lots of agricultural appointment and property at individuals we will consider on numerical examples.
Example 1
The rent is charged in a monetary form, and repaid – in natural
According to the lease contract rent sostavlyaet 1 600 UAH. also is subject to indexation proceeding from an inflation index for last year (an inflation index for 2007 – 1,166). Thus,
its sum equals 1 865,6 UAH. (1 600 UAH. x x 1,166). The sum of the withheld personal income tax – 279,84 UAH. (1 865,6 UAH. x 15 %). Therefore, 1 585,76 UAH should be paid to an arendoyodatel. (1. 865,6 UAH. – 279,84 UAH.).
According to the statement of the lessor on account of rent receivable the enterprise sold to it zeryono barley at the price of 450 UAH/t (the price is coordinated by the parties in the acceptance transfer act). The amount of grain which is subject to delivery, makes 3,52 t (1 585,76 UAH.: 450 UAH.). The usual price of grain – 625 UAH., besides, the VAT – 125 UAH. A registration stoiyomost of the grain which is subject to delivery – 600 UAH/t.
At personal income tax deduction the raising factor 1,176471 isn’t applied, as the rent is added in a monetary form.
(UAH.)