The explanation of the expert of GNAU by calculation of specific weight of the income of realization of agricultural products of own production in total amount of a gross income is printed upon transition to the annual tax period on tax discharge on profit.
Agricultural enterprise, being guided by item 11.1 of the Law on profit, wishes to pass to the annual tax period on tax discharge on profit, In this regard there were questions.
1. What indicators of lines of the declaration on the profits tax are used at calculation of specific weight of the income of realization of agricultural products of own production in total amount of a gross income?
2 whether. Are considered for this calculation of the sum of indexation of gross incomes?
1. To pay the profits tax following the results of otyochetny tax year the enterprises which gross revenue from sale of agricultural production of own production for the previous fiscal (tax) year exceeds 50 % of total amount of a gross income (item 14.1,16.4 of the Law on profit) have the right.
Let’s remind that agricultural production is meant as the goods falling under an opredeyoleniye of groups 1-24 UKTVED* (Law No. 1877 item 2.15).
The Ministry of an agrarian policy of Ukraine approved as the order No. 818 a form of Calculation of specific weight doxoda from realization of agricultural production of own production and products of its processing in total amount of a gross income of the enterprise for preyodydushchy fiscal (tax) year (further – Calculation). This Calculation is filled only on the basis of accounting data.
We pay attention that agricultural enterprises, obrayozovanny within fiscal year by merge, accession, transformation, division or a vyyodeleniye, should fill Calculation p. 4 The income received from providing of accompanying services. This income isn’t the income of sale of selskoyokhozyaystvenny production of own production. Therefore, at calculation of specific weight, preyodusmotrenny item 16.4 of the Law on profit, in Calculation they shouldn’t be considered.
Thus, declaration indicators on the profits tax aren’t used at determination of udelyyony weight of the income of realization of agricultural products of own production in total amount of the income as such specific weight is determined by accounting data.
2. Need of indexation of gross incomes and valoyovy expenses of the enterprises – producers of a selkhozyoproduktsiya is provided by item 14.1 of the Law on profit. Therefore she is led only in tax accounting and doesn’t influence the sum of the income and the expenses created in accounting.
Therefore, at calculation of specific weight of the income of realization of agricultural products of own production in total amount of the income received from all kinds of activity, the sums of indexation of gross incomes aren’t considered.
List of documents
1. The law No. 1877 – the Law of Ukraine from 24.06.04 of No. 1877 About the state support of agricultural industry of Ukraine.
2. The order No. 818 – the order of the Ministry of an agrarian policy of Ukraine from 22.11.07 g, No. 818 About the adoption of Calculation of udelyyony weight of the income of realization of agricultural production of own production and products of its processing in total amount of a gross income of the enterprise for the previous fiscal (tax) year.
And. MILLER, main state tax auditor-inspector of department of methodology of the profits tax and fiscal charges of Department of the profits tax and other taxes and fees of GNA of Ukraine.
FROM Balans-Agro NEWSPAPER EDITORIAL OFFICE.
We pay attention that according to UKTVED products of processing of agricultural products of own proizyovodstvo also belong to agricultural production therefore should be considered at definition of the sum of VD received from realization of own agricultural products.
We pay attention
The Calculation mentioned in the answer Minagropolitiki for definition of payers of FSN (about atom it is told in the Order No. 818) is confirmed. As to definition of the reporting period for payers of the profits tax, that, in our opinion, from sale of agricultural products of own production in total amount of a gross income it is more correct to count specific weight of VD according to the declaration on the profits tax, that is according to standards of the Law on profit, instead of according to accounting. As in item 16.4 of the Law on profit it is a question not simply of the income sum, and about VD sum, and definition of the concept "gross revenue" is only in the Law on profit.
Thus, we consider that if the enterprise for transition to the reporting annual period determines specific weight of VD by the profits tax according to standards of the mentioned Law, it won’t be violation, after all the procedure of payments of specific weight for such purpose isn’t defined by normative documents. In this regard from sale of agricultural products it is necessary to define VD sum taking into account indexation of a gross income.