Amortization of the vineyards put at the expense of budgetary funds

In article the question of taxation object definition at amortization of vineyards and other long-term plantings put at the expense of budgetary funds is considered.

The agricultural enterprise last year received means from the government budget according to the budgetary program A bookmark and supervision over young gardens, vineyards and yagodnik (KEKR 1310). Last year this enterprise paid the fixed agricultural tax, and since 2008 passed to the general system of the taxation. Whether it can in the current year in tax accounting amortize vineyards which were put, including at the expense of the received budgetary funds?

Upon transition to the general system of the taxation for amortization balance cost of vineyards is defined as a residual stoiyomost according to accounting a predpriyoyatiya at the moment of transition provided that the predpriyoyaty incurred expenses on a laying of vineyards and they are used in its economic deyatelyyonost. Amortization of expenses on cultivation of long-term plantings is carried out in a sootyovetstviye with item 8.1 of the Law on profit, in particular:

• expenses on a bookmark and cultivation of long-term plantings to nacha­la their fructification (subitem 8.1.2 of the Law on profit) are subject to amortization;

• aren’t subject to amortization and completely treat gross expenses of an expense on care of long-term fructifying plantings (subitem 8.1.3 of the Law on profit).

The enterprise will amortize cost of objects of fixed assets according to the Law about pri­byli. And standards of this law don’t limit the right to amortization depending on istochni­kov receipt of funds, at the expense of which priob­reteny fixed assets. Considering stated, in our situation the enterprise for an opreyodeleniye of object of taxation on profit can amortize cost of the vineyards put at the expense of received budgetary funds in 2008.

And. ONISHHENKO, main state inspector of taxes of department of an admiyonistrirovaniye of the profits tax and fiscal charges of Department of the profits tax and other taxes and fees (fiscal charges) of GNA of Ukraine.

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