In the publication consultation for agricultural enterprises at which the gross revenue from sale of agricultural products of own production for the previous fiscal (tax) year exceeds 50 percent of total amount of VD is given.
Our consultation is intended for agricultural enterprises – payers of the profits tax at whom a gross revenue from sale of agricultural production of own production for the previous fiscal (tax) year exceeds 50 % of total amount of VD (further – agricultural enterprises). For convenience the material is stated in the form of answers to the most topical issues on this subject.
Who represents the declaration?
Agricultural enterprises are obliged to make the declaration on the profits tax with appendices (further – a deklarayotsiya) from July 1 of 2006 g, till June 30, 2007 and to present to taxing authority.
The declaration moves all above-stated naloyogoplatelshchik without fail nezavisimo from that, there was at them in the reporting period a tax obligation or not.
Whether the declaration form changed?
No, the form of the declaration and ten annexes to it (K1, K2, KZ, K4, K5, K6, K7, R1, R2, RZ) didn’t change. Some appendices don’t move, if lines of the declaration corresponding to them aren’t filled. Napomyonim, the form of the declaration and the general rules of its filling are defined by Order No. 143.
In what term it is necessary to present the declaration and to pay the tax obligation?
For the reporting period (from 01.07.06 to 30.06.07) it is necessary to present the declaration in taxing authority no later than 29.08.07 (subitem 4.1.4 "in" the Law No. 2181).
Term of tax discharge which comes to an end 08.09.07, i.e. on Saturday (day off), podlezhit to postponement for working operational (bank) day following it (Zakoyon No. 2181 subitem 5.3.3).
Thus, a deadline of payment of the sum of the nayologovy obligation specified in an annual deklayoratsiya – 10.09.07.
Whether it is obligatory to index VD and VR and what indexes of inflation thus to apply?
Yes, VD and VR of the agricultural enterprises, added (poyonesenny) within fiscal (tax) year, are subject to obligatory indexation, proceeding from an ofiyotsialny index of inflation (Law item 14.1 about pribyli).
The mechanism of indexation of VD and VR is defined by Order No. 212. For these purposes it is necessary to calculate a chain index of inflation by multiplication of indexes from a month following after a month of receiving VD (VR), till the end of fiscal (tax) year.
Calculation of a chain index of inflation is shown in tab. 1. In it is mute official indexes of an inflyayotsiya (gr are used. 2), monthly published in "Balans-Agro". Therefore agricultural enterprises can ispolzovat the received indicators of chain indexes (gr. 3) for indexation of the VD and VR.
Table 1
How to index VD and VR – by the month or as a whole in a year?
The sum of indexed VD or VR rasschityvaetsya by multiplication of the sum of VD or VR for every month of fiscal year on a chain index of inflation of the corresponding month (gr. 3 tab. 1).
For these purposes agricultural enterprises need to conduct the separate magazine (book) for tax accounting of VD and VR on months of the reporting period in a cut pokazateyoly, specified in the declaration.
For the last month of fiscal year, i.e. June, and VR aren’t indexed by VD.
Order of indexation of VD and VR we will show on the conditional numerical example placed in tab. 2.
Table 2
In the declaration of the sum of indexation are reflected in sostave the other income (expenses) as follows:
• on VD at a rate of 5 591 UAH. (110 591 UAH. – 105 000 UAH.) – in p. 01.6;
• on VR at a rate of 3 423 UAH. (63 423 UAH. – 60 000 UAH.) – in p. 04.13 as separate lines for them aren’t provided.
How to message agricultural enterprises tax accounting of a gain (decrease) of cost of the purchased stocks being in a work in progress and in the remains of agricultural products? Whether it is necessary to include in calculation all sum of an account balance 23 and 27?
Agricultural enterprises conduct tax accounting of a gain (decrease) of balance cost of purchased stocks by results of the annual tax period with an ispolyyozovaniye of table 1 of the K1/1 appendix (item 5.9 of the Law on profit).
Thus calculation of a gain (decrease) joins bayolansovy cost of only purchased stocks, naxodyashhixsya in warehouses, in "nezavershenka" and in the remains of own agricultural production.
It is possible to define cost of such stocks:
• or inclusion of cost of the written-off purchased stocks in work in progress structure (from the credit of accounts 20, 21, 22 in account 23 debit), and then its reference on cost of own produkyotsiya (from account 23 credit in account 27 debit);
• or with application of average percent of purchased stocks in the sum of the actual expenses on agricultural products proizyovodstvo for the reporting period.
Calculation of a gain (decrease) of purchased stocks in "nezaveryoshenka" and in finished product is reflected in appendix K 1/1 table 1 respectively in the lines A2 and A3.
Whether the transport and procuring expenses (TZR) which have been directly connected with acquisition of stocks participate in calculation of a gain (decrease) of cost of purchased stocks? How they are considered and distributed?
Yes, participate, as TZR connected with priobreteniyoy stocks, join in balance (initial) cost of stocks according to item 9 P (C) BU 9 "Stocks".
TZR belong to structure of balance cost tovarov as follows:
• join in cost of concrete stocks if it is possible to define authentically the sums of these TZR which directly treat the acquired stocks;
• are considered on the separate subaccount if are connected with acquisition of several types of stocks. In this case TZR should be distributed monthly between the sum of the rest of the goods for the end of reporting month and the sum of the goods which have left in reporting month.
The enterprise received 01.08.06 from the founder the returnable financial help (an interest-free loan) in the sum of 100 thousand UAH. So far the sum of a loan isn’t returned. Whether it is reflected in the declaration?
Yes, the sum of the returnable financial help (loan) which has not been returned on the end of the reporting period, otrazhaetsya as a part of VD of this period in deklayoratsiya p. 01.6.
At help return (or its parts) in the future the predyopriyaty are increased by VR by the size of the returned sum for that reporting period in which it took place (subitem 4.1.6 of the Law on profit). Such VR in declaration p. 04.13 are reflected.
In more detail about drawing up by agricultural enterprises of a dekyolaratsiya it is possible to learn from the Balans-Agro newspaper, 2006, No. 13 and No. 14; 2007, No. 7.
List of documents
1. The law No. 2181 – the Law of Ukraine from 21.12.2000 of No. 2181-111 About an order of repayment of obligations of taxpayers before budgets and the state specialized funds.
2. An order No. 143 – the Order of drawing up of the declaration on the company income tax, approved by the order GNAU from 29.03.03 of No. 143.
3. An order No. 212 – the Order of indexation of gross incomes and expenses of the enterprises – producers of the selskokhozyaystvenyony production, approved by the order of the Ministry of Agriculture and the food of Ukraine from 15.07.97 of No. 212.
(On Balans-Klub newspaper materials).