In a material consultation on term of specification of calculation of FSN and responsibility for its violation, features of filling of calculation is given at increase in the land lot.
Victor FINASHKO, main state tax auditor-inspector of department of methodology of local, resource, rent and non-tax payments of Department of the profits tax and other taxes and fees (obligatory payments) GNA of Ukraine
For payers of the fixed selskokhozyayyostvenny tax (FSN) the taxation object according to Art. 3 of the Law No. 320 is, in particular, the area of the agricultural holdings transferred to the possession by it or provided in a polzoyovaniye, including under lease. Calculation of the sum of FSN is made according to the Order No. 230 and till February 1 of the current year it is represented in body of gosuyodarstvenny tax service (OGNS) on a mestonayokhozhdeniye of the land lot and in a place of a registrayotsiya of such payer.
Term of specification of calculation of FSN and responsibility for its violation
The payer of FSN at whom within a year uvelichivaetsya the area of the land lot, according to item 5 of the Order No. 230 it is obliged to make specification summy FSN for the period before the termination of tax year. For this purpose within a month from the moment of ownership right finding on the new land lot or prava to them it should present usings in OGNS in a place of the registration and in OGNS in a place of a raspoyolozheniye of such land lot:
• new calculation of rather acquired zemelyyony area;
• extraction from state ground kadastra about structure of lands of agricultural holdings and their monetary assessment.
For example, if the document certifying an ownership right or a right of use of a new zemelyyony site, is dated on May 18, it is necessary to present new calculation of FSN till June 18.
If the payer of FSN passed the specified term, it should present specifying calculation. In that case according to Law No. 2181 subitem 17.1.1 on it nalagaetsya a penalty at a rate of 10 NMDG (170 UAH.).
Features of filling of calculation at increase in the land lot
In the calculation of FSN represented in connection with finding of an ownership right on the new land lot or/and rights of use of it, according to Order No. 230 item 7 in cells For novi zemelni d_lyanka prostavlyaetsya a mark of "X-th".
Recalculation of FSN is necessary for making from date, kogda change of the areas of selskokhozyayyostvenny grounds (Letter No. 8604) took place.
Calculation columns 2, 3, 4, 5 and 6 (taking into account new zemel) are filled by analogy to calculations which are represented since the beginning of year.
Value according to p. 6 Zagalna the bag narakhovany f_ksovany s_lskogospodarsky a podatka on zv_tny pik, usyy calculation is equal to the sum of values of cells of a column 6 in the lines 1-5.
The quarter sum of FSN is defined in the following percentage ratio:
• The I quarter – 10 % of the annual sum of FSN (p. 6.1);
• The II quarter – 10 % of the annual sum of FSN (p. 6.2);
• The III quarter – 50 % of the annual sum of FSN (p. 6.3);
• The IV quarter – 30 % of the annual sum of FSN (p. 6.4).
The monthly sum of FSN within a quarter sostavlyaet a third of an indicator of the quarter sum of FSN. And summa FSN for December (p. 6.4.3) is estimated as a razyonitsa of p. 6 and values of lines 6.1.1 – 6.1.3, 6.2.1 – 6.2.3, 6.3.1 – 6.3.3, 6.4.1 and 6.4.2.
Cells of lines 7, 7.1.1 – 7.1.12, 8, 8.1.1 – 8.1.12, 9, 9.1.1 – 9.1.12, 10, 11 are filled with use pokazateyoly reporting or new reporting calculations for the sootyovetstvuyushchy period.
In p. 7 Narakhovano f_ksovany s_lskogospodarsky podatka… and in cells of lines 7.1.1 – 7.1.12 zapisyvayutsya values of cells in the lines 6, 6.1.1 – 6.1.3, 6.2.1 – 6.2.3, 6.3.1 – 6.3.3, 6.4.1 – 6.4.3 specified calculation (i.e. without new lands).
In p. 8 Bag podatka, yak zbilshu ye… the sum of lines 8.1.1 – 8.1.12 registers.
In cells in the lines 8.1.1 – 8.1.12 differences of values of cells in the lines 6.1.1 – 6.1.3, 6.2.1 – 6.2.3, 6.3.1 – 6.3.3, 6.4.1 – 6.4.3 and cells on the corresponding lines 7.1.1 – 7.1.12 specifying calculation which contains the corrected pokayozatel, in case of positive value of this difference register.
When filling calculation in connection with ownership right finding on the new land lot or prava usings of p. 10 it A bag to a penalty… not zapolnyaetsya as the penalty at FSN calculation for the noyovy land lots isn’t charged.
Specifying calculation of FSN is signed by a rukovodiyotel of the enterprise and the chief accountant (ukazyvayutsya their surnames, the initials, it is put down date of filling of calculation) and the predyopriyatiya is sealed.
Conditional example
Order of filling of calculation of FSN we will consider on an usyolovny example.
Basic data
The agricultural enterprise for conducting commodity agricultural production has in a farmland property in the area of 484,8 hectares, the standard monetary assessment of 1 which hectare makes 1 650,16 UAH.
At a rate of a tax of 0,15 % to a standard monetary assessment the sum of FSN makes 1 200,0 UAH. (484,8 hectares x 1 650,16 UAH. x 0,15: 100).
On May 18, 2007 the enterprise got under lease at bodies of local government the land lot under long-term plantings in the area of 48,7 hectares, a standard monetary assessment of 1 which hectare sostavlyaet 2 280,54 UAH.
At a rate of a tax of 0,09 % to a standard monetary assessment the sum of FSN makes 100,0 UAH. (48,7 hectares x 2 281,54 UAH. x 0,09: 100).
Total amount of FSN for a year makes 1 300 UAH. (1 200 UAH. + 100 UAH.).
Both land lots are in limits of a terriyotoriya of one local government body.
Since the beginning of year in the budget 160 UAH were transferred.
Before filling specifying calculation, neobxodimo separately for every month to calculate the annual sum of FSN taking into account the new land lot.
First of all for convenience we will give FSN sums by initial general calculation (see tab. 1)
Table 1
(UAH.)
Let’s remind that according to Law No. 320 Art. 5 payment of FSN is made monthly within 30 calendar days following behind the last calendar day of base reporting (tax) month, at a rate of the third of the sum of a tax defined on each kvartal. The quarter sums of FSN are estimated in ustanovyolenny percent from the annual sum of FSN.
Pay attention that the monthly sum of FSN and summa FSN which is subject to payment for the current month – aren’t equivalent. The first – is 1/12 part of total amount of a tax, and the second – 1/3 percentage parts of a tax for the current quarter which is subject to transfer in the budget.
As the right of use of a site arose since May 18, and the sum of FSN increases since this date.
Let’s calculate FSN to increase ground an uchasyotka (i.e. from January 1 to May 18):
FSN sum in a month:
1 200 UAH.: 12 months = 100 UAH.
FSN sum in 4 months previous month of change of the area of the earth:
100 UAH. x 4 months (January – April) = 400 UAH.
FSN sum in one day of May:
100 UAH.: 31 days = 3,23 UAH.
The sum of FSN from 1 till May 17 (17 calendar days):
3,23 UAH. x 17 days = 54,91 UAH.
So, the sum of FSN from January 1 till May 18 sostavlyaet:
400 UAH. + 54,91 UAH. = 454,91 UAH.
Let’s calculate FSN after increase in the land lot (i.e. since May 18 until the end of the year):
FSN sum in a month:
1 300 UAH.: 12 months = 108,33 UAH.;
FSN sum for 7 months following after a month of change of the area of the earth:
108,33 UAH. x 7 months (June – December) = 758,31; FSN Sum in one day of May: 108,33 UAH.: 31 days = 3,49 UAH.;
The sum of FSN from 18 till May 31 (14 calendar days):
3,49 UAH. x 14 days = 48,86 UAH. Table 2
So, the sum of FSN from May 18 until the end of the year makes:
758,31 UAH. + 48,86 UAH. = 807,17 UAH.
Let’s estimate total amount of FSN for 2007 taking into account increase in the land lot:
454,91 UAH. + 807,17 UAH. = 1 262,08 UAH.
Thus, the sum of FSN increasing the nayologovy obligation in connection with increase in a zeyomelny site, makes:
1 262,08 UAH. – 1200 UAH. = 62,08 UAH.
Let’s distribute the total specified amount of a tax for 2007 between quarters on the established proportion (see tab. 2).
Table 2
(UAH.)
In 4 months (January – April) a difference between fakticheski the paid sum of FSN at a rate of 160 UAH. (40 UAH. x 4 months) and FSN sum at a rate of 168,28 UAH. (42,07 UAH. x 4 months) which it is necessary to pay by results of recalculation, make 8,28 UAH.
This sum is necessary for adding to a tax obyayozatelstvo for May therefore FSN for May budet to make 50,35 UAH. (42,07 UAH. + 8,28 UAH).
The given option of calculation of FSN allows soxranit proportionality of distribution of charge and FSN payment within a year.
For descriptive reasons on the basis of tab. 1 and tab. 2 and uchiyotyvy that the payer paid FSN in the sum of 160,0 UAH., let’s give the sums which it is necessary to pay for May-December, 2007 (tab. 3).
Table 3
(UAH.)
And at last we will transfer the received results to a calculation form (see the appendix).
List of documents
1. The law No. 320 – the Law of Ukraine from 17.12.98 of No. 320-XI About the fixed agricultural tax.
2. An order No. 230 – the Procedure of payments of the fixed agricultural tax and drawing up of the tax calculation, approved by the order GNAU from 27.04.99 of No. 230.
3. The letter No. 8604 – GNAU letter from 19.12.02 of No. 8604/6/15-3416 About payment of the fixed agricultural tax.
(On Balans-Agro newspaper materials).