Whether in a material it is answered to a question there can be an enterprise in 2008godu the payer of FSN if in 2007, as a result of force-majeur, the sales proceeds of agricultural products make less than 75 % of total amount of a gross income?.
FSN AT PAYMENT FORCE-MAJEUR CIRCUMSTANCES
The agricultural enterprise in 2007 is the payer of FSN. In the current year in connection with action of force-majeur circumstances the part of crops of this enterprise was destroyed.
Whether there can be it in 2006 the payer of FSN if as a result of force-majeur sales proceeds of agricultural products and products of its processing make mony 75 % of total amount of a gross income?
If can, whether that there are any restrictions concerning the size of the suffered losses (number of the lost crops)?
Yes, can. Let’s explain more in details why.
In case of emergence at the payer of FSN a swagger-mayozhornykh of circumstances (elemental disaster, action
force majeure circumstances, etc.) in sleduyuyoshchy tax year of the requirement p.1 and 2 Art. 2 of the Law on FSN* to such taxpayer aren’t applied (Art. 9 of this Law).
It means that payers of FSN at whom in rezultate force-majeur circumstances crops of crops or their part were lost, a cattle livestock, etc. can remain payers of FSN next year without obligatory observance of the corresponding criterion. This criterion is understood as existence of 75 % of the income (proceeds) from a realiyozatsiya of agricultural products of own production and products of its processing in total amount of a gross income of the enterprise for the previous fiscal (naloyogovy) year.
We pay attention to that isn’t defined by the legislation, which part of the lost crop gives the chance to fix action a swagger-mayozhora. That is if the enterprise has in a sobstvenyonost or in using (on a leasehold basis) the different land lots and on one of them force-majeur circumstances are fixed, it can be the payer of FSN next year.
I will remind, to force-majeur circumstances sleduet to refer extreme and insuperable force under the available conditions which action can be caused by exclusive weather conditions and elemental disaster (hurricane, a storm, flood, snow accumulation, ice, earthquake, a fire, a prosedaniye and soil shift, other elemental disaster) or unforeseen situations which arise irrespective of will and desire of the enterprise (war, blockade, a strike).
At representation of Calculation of specific weight doxoda (proceeds) from 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 in body of national tax service such enterprise should attach also the conclusion of Commercial and industrial chamber of Ukraine about existence of force-majeur circumstances in the previous reporting (tax) period, that is in 2007.
The fact of force majeure proves to be true also reyosheniye of the President of Ukraine about introduction of a chrezvychayyony ecological situation in separate districts of the country, approved I SAY LIES, or solutions of KMU on recognition of separate districts of the country postradavyoshy from flood, a drought, a fire and other types of elemental disaster.
* the Law of Ukraine from 17.12.98 of No. 320-XIV About the fixed agricultural tax.
(On Balans-Agro newspaper materials).