In this article the explanation is given to agricultural enterprises, in what cases are obliged to apply RRO.
Quite often taxing authorities apply penalties to agricultural enterprises for realization of "beushny" fixed assets and TMTs without carrying out settlement operations through RRO.
Whether actions of taxing authorities are lawful? How to avoid the conflicts with proveryayushhimi? On these and other questions you will find answers in today’s consultation.
In what problem essence?
Sometimes agricultural enterprises vynuzhdeny to realize surpluses of purchased raw materials, TMTs which have not been used for various reasons in proizvodyostvenny activity (further – illiquid TMTs), out-of-date and worn-out fixed assets, etc. And quite often them sell to physical liyoets (usually to employees of the enterprise) with cash payment in enterprise cash desk.
In this regard also there are questions of need of use of cash registers, or registrars of settlement operations. As tax organy often punish for such violations.
Who and when should apply RRO?
The order of application of registrars of settlement operayotsiya is regulated by the Law on RRO.
So, according to Art. 1 of the RRO this Law are applied by physical (business owners) and yuriyodichesky persons who carry out settlement operations in a cash form at sale of the goods (service) in the sphere of trade, an obshcheyostvenny food and services.
Therefore, standards of the Law on RRO rasprostranyayutsya only on those enterprises which treat the specified spheres of action.
Let’s find out first of all, what enterprises are trading. At definition of terms DSTU 4303:2004 Wholesale and rozyonichny trade is necessary to be guided. Terms and definition of concepts (Order No. 833).
According to the specified standard home shopping service – is a type of economic activity in the sphere of commodity turnover which covers a purchase-proyodazhu of the goods to an ultimate consumer and predostavleyony to it trading services.
From definition it is visible that those subjects of the managing which activity is directed on purchase of the goods for their subsequent sale treat trading enterprises. And the phrase a type of economic activity testifies that such activity the enterprise osushhestvlyaet is constant for receiving profit.
As to agricultural enterprises, they pokupayut fixed assets and TMTs not for their subsequent sale for the purpose of receiving profit, and for use in own production deyatelnosti. And that fact that eats subsequently the enterprise superfluous TMTs (for example, fertilizers at which validity period is limited), and also worn-out osyonovny means, yet isn’t defined by the selskokhozyayyostvenny enterprise as trading.
Conclusion: at realization of the worn-out main fondov or illiquid TMTs of agricultural enterprise shouldn’t apply RRO as they don’t treat the trade sphere. Calculations with buyers in similar cases can be made through enterprise cash desk with registration of credit and account orders.
What position of GNAU?
On the matter it is enough GNAU explanation protivorechivy. How the opinion of a tax adyoministratsiya changed?
• In the Letter of No. of 10413 GNAU comes to conclusion that at sale by agricultural enterprise of the fixed assets which were earlier used for production (rendering of services) to apply RRO it is not necessary, as these OF aren’t the goods intended for trade. Means, at their reyoalizatsiya calculations can be made through enterprise cash desk with use of credit orders.
• Later the opinion of GNAU cardinally changed. So, in the Letter No. 14109 it is noted that if the proizvodyostvenny enterprise realizes for cash neyolikvidny fixed assets, it is necessary to apply RRO. Thus arguments are given, to put it mildly, the unpersuasive.
For example, according to the concept "goods" taken from the Law on profit, the fixed "beushny" assets takzhe are the goods. However with it it is impossible soglasitsya, as the mentioned Law on which ssylaetsya GNAU, actually has no relation to application of RRO.
In the Law on profit it is told that privedenyony in it is mute terms are used only for the taxation, instead of for regulation of a procedure of payments. After all that fixed assets are the goods for tax accounting, yet oznachaet that fixed assets – is the goods from a point a zreyoniya of application of RRO.
Unfortunately, as practice shows, recently at checks taxing authorities are even more often declined to a position stated in the vtoyory letter, and everywhere fine the selskokhozyayyostvenny enterprises realizing the main fondy or illiquid TMTs for cash of means without application of RRO.
How to find a way out of current situation?
To the enterprises which already sold illiquid TMTs or fixed assets without RRO application, it is necessary to appeal only against the decision checking in administrative or even a judicial order.
The same, to whom similar operations are coming to avoid misunderstanding with supervising organami, we recommend to arrive as follows.
The buyer should bring available funds not in enterprise cash desk, and in bank cash desk for their transfer on a current account of the enterprise. In this situation such operations for the buyer will be cash, and for agricultural enterprise – non-cash, not trebuyushhimi RRO applications.
In what cases a selkhozpredpriyoyatiya are obliged to apply RRO?
Agricultural enterprises should apply RRO when they conduct economic activity in the sphere torgovli, namely:
• regularly for the purpose of receiving profit sell the purchased goods for cash means. For this purpose, as well as to trading enterprises, it should be prisvoen an additional code KVED (the napriyomer, to the enterprises which are carrying out home shopping service by fruit and vegetables of not own proyoizvodstvo, is appropriated a code 52.21.0) agrees,
• realize production of own production or the purchased goods through outlets (sobyostvenny shops, stalls, etc.).
As a postscript we will answer one vopros which is set often by our readers: Whether it is necessary to apply RRO if the enterprise renders services to the other enterprises and individuals with oplayoty available funds?
No, it is not necessary (Art. 9 of the Law on RRO). Exception yavlyayutsya trading enterprise and public catering.
List of documents
1. An order No. 833 – the Procedure of trading activity and a rule of trading service of the population, utverzhyodenny the resolution KMU from 15.06.06 of No. 833.
2. The letter No. 10413 – GNAU letter from 18.11.04 of No. 10413/6/23-2119 About application of registrars of settlement operations at sale of fixed assets.
3. Ns14109 letter – GNAU letter from 26.07.06 of No. 14109/7/23-8017 About sale of fixed assets.
(On Balans-Agro newspaper materials).