In this publication documentary registration of operations on purchase and realization of agricultural production, its reflection in accounting is described.
The agricultural enterprise buys from individuals milk for realization to the processing enterprise.
1. How documentary to issue operation on milk purchase? Whether it is necessary to sign the purchase and sale contract with each individual?
2 whether. It is necessary to hold the personal income tax from the sums paid to individuals for milk, and also to reflect the income in the form of No. 1DF?
3 whether. It is necessary the processing enterprise to charge the VAT at milk shipment? How to reflect such operation in accounting and tax accounting?
Similar questions are of interest for many enterprises, zakupayoyushchy agricultural products at the population.
Documentary registration of purchase of agricultural products at individuals
When purchasing agricultural products it is direct in a place of its cultivation (production) sale osushhestvlyaetsya on the basis of transactions of purchase and sale which are made out by the buyer and the seller dvuyostoronny purchasing acts or zakupochnymi sheets (Letter No. 31-03430). These dokuyoment are made out in writing and should contain the following requisites:
• transaction detention center;
• surname, name, patronymic of the seller;
• identification number of the seller, and at his absence – passport details of the seller (a series, a noyomer, whom and when it is given out);
• data from the state act relatively prava property (using) ground uchastyoky;
• a product name, the price of unit of a produkyotsiya, volume of sold production, the sum of vyplachenyony means;
• the signature of the seller confirming the fact a polucheyoniya of money.
As a rule, when purchasing an agricultural proyoduktsiya at individuals the form of the zakuyopochny act approved by the Order No. 157 is applied.
Thus, the purchasing act is made with the kazhyody individual separately, and in the sheet otrazhaetsya agricultural products purchase at big chisla individuals.
As to the conclusion of the contract of purchase and sale with each individual in case purchase of production is issued by purchasing acts or zakuyopochny sheets to make the contract of purchase and sale there is no need. In this case funkyotsiya of such contract carry out above-mentioned documents in the presence of necessary requisites.
PERSONAL INCOME TAX
As it is defined by Law No. 889 subitem 4.3.36, the structure of the monthly or annual taxable income doesn’t join the income of alienation of agricultural production by directly its sobstvenyonik (including production of primary processing). And such production should be grown up (proizvedena) on the land lots provided:
• for maintaining a personal country economy if the size of such site wasn’t increased in rezultate received in nature (by districts) a ground share (share);
• construction and service of a house, hoyozyaystvenny buildings and constructions (personal plots);
• conducting gardening and individual country construction.
Citizens of Ukraine have the right on free peredachu of the land lots from lands of a gosudarstvenyony or municipal property for maintaining a personal country economy no more than 2 hectares (ZK Art. 121).
As it is defined in GNAU No. 83/6/17-3116 Letter if the land lot provided for maintaining a personal country economy, was increased as a result of the ground share received in nature and exceeds 2 hectares, the personal income tax need to be held.
Confirmation of that the agricultural products were grown up on these land lots according to the Law About modification of Art. 4 of the Law of Ukraine About a tax on the income of individuals concerning operations on sale of agricultural production from 9.02.2006 of No. 3424-IV (came into force on March 2, 2006) the certificate of the right of the individual on obtaining the income without tax deduction is. The form, an order of its delivery and application, and also term of its action should be developed by the central taxing authorities in coordination with Goskomzem Ukrainy and are approved as Ministry. Now to the approval by the above-stated bodies of the mechanism of realization new the Law No. 3424-IV, production origin a podtverzhdayetspravka from local council (rural, poselyokovy, city) about existence of the land lots at the individual – the seller of agricultural products.
Therefore now, when purchasing production at individuals it is necessary to demand from them the reference from mestyony council about existence of the land lots.
So, an order of the taxation of the income of citizens from sale of agricultural production the following.
If at income payment the individual:
• won’t present the reference from local council about a naliyochiya of the land lots or will present, but the razyomer of such site exceeds 2 hectares, a predpriyayotiya it is necessary to hold the personal income tax;
• will present the reference from local council about existence at it the land lot which size doesn’t exceed 2 hectares, it is not necessary to hold the personal income tax.
The sum of the paid income of the individual otrazhaetsya in the form of No. 1DF, irrespective of, oblagaetsya such income of the personal income tax or not.
And if such income:
• isn’t subject to personal income tax taxation (conditions for privilege application according to Law No. 889 subitem 4.3.36 are satisfied), it is reflected in the form of No. 1DF under a code 53 The income of sale of selyyoskokhozyaystvenny production (subitem 4.3.36 of item 4.3 of Art. 4 of the Law);
• is subject to personal income tax taxation (conditions of subitem 4.3.36 of the Law No. 889 aren’t satisfied), it needs to be reflected under a code 7 The income of operations with dviyozhimy property.
VAT
Operation on supply of milk and meat to the pererayobatyvayushchy enterprises selskoxozyajstvennymi producers is assessed with the VAT on a rate of 0 % (according to subitem 6.2.6 of the Law on the VAT).
From there can be a question: whether the zero rate in that case, after all milk zakupleyono at individuals is applied, instead of is made by the selyyoskokhozyaystvenny enterprise?
We consider that is applied, as by subitem 6.2.6 not soderzhit conditions that on a zero rate sale of milk of own production is assessed only.
GNAU adheres to the same opinion. So, in zhurnale The messenger of tax service (2005, No. 17-18, page 59) is told: According to subitem 6.2.6 of item 6.2 of Art. 6 of the Law No. 168/97-BP the zero rate at taxation of the VAT is applied to operations on sale by the pererabayotyvayushchy enterprise of milk and meat in live weight agricultural producers of all forms of ownership and managing, thus otsutstvuyut requirements concerning sale of tayoky milk and meat in live weight of only sobstvenyony production.
And such operation should be reflected in the obyoshchy declaration on the VAT, on which osushhestvlyayutsya calculations with the budget (Letter No. 8837).
Reflection in accounting and in the declaration on the VAT of operation on milk purchase at the population and its posyoleduyushchy sale processing a predpriyoyatiya we will consider on a conditional numerical example.
Example
The agricultural enterprise bought milk from the population in number of 2 000 liters at the price of 1,1 UAH. for 1 liter for the sum of 2 200 UAH. To the processing enterprise milk was shipped at the price of 1,13 UAH. for 1 liter for the sum of 2 260 UAH.
(UAH.)
List of documents
1. The law No. 889 – the Law of Ukraine from 22.05.03 of No. 889 About a tax on the income of individuals ("Balans-Agro", 2003, No. 12-1).
2. The order No. 157 – the order of Department of Economic Affairs and concerning the European integration of Ukraine from 17.06.03 of No. 157 About the approval of Methodical recommendations concerning introduction of national provisions (standards) of the bukhgalteryosky account in the sphere of public catering and the household services harmonized with the international standards.
3. The letter No. 83/6/17-3116 – GNAU letter from 05.01.05 of No. 83/6/17-3116 About granting an explanation ("Balans-Agro", 2005, No. 3).
4. The letter No. 31-03430 – the letter of the Ministry of Finance of Ukraine from 03.12.04 of No. 31-03430-01-10/22335 About requisites
purchasing act.
5. The letter No. 8837 – GNAU letter from 18.06.99 of No. 8837/7/16-1121 About a value added tax.