Whether the explanation of the expert is given it is necessary for such enterprise of a message separately tax accounting by results of activity of shop and quarterly to represent in body of NANOSECOND the declaration on the profits tax in accordance with general practice.
The enterprise – the payer of the fixed agricultural tax in 2006 – has shop on sale of the goods. Whether it is necessary for such enterprise of a message separately tax accounting by results of activity of shop and quarterly to represent in body of tax service the declaration on the profits tax in accordance with general practice?
Possibly, this question arises at payers by inertia.
I will remind that Art. 2 of the Law on FSN* in edition, deyyostvovavshy in 2004, provided a nalogoobloyozheniye of the income received from neselskokhozyaystvenyony activity, in an order established by item 7.20 of the Law on profit. The specified norm was excluded by the Law No. 1878 **, come into force 01.01.05. Because of it doxody from other activity of payers of FSN in posyoledny time were assessed with the profits tax on rezultatam 2004 and the last declaration according to such income was represented no later than February 9, 2005.
Edition of the Law operating in 2006 about FSN doesn’t provide tax discharge on profit on other activity, except as on the operations defined by item 7.7, 7.8, 13.1, 13.2, 13.6, 13.7 and 13.8 of the Law on profit (that is at payers of FSN by rules of the Law about profit soyovmestny activity, payment of dividends (vneseyony advance fee is taxed), the income of nonresidents). The specified exceptions are provided by item 4 of Art. 9 of Zakoyon about FSN.
Therefore, now trade in shop tovarami at the payer of FSN separately isn’t assessed with the profits tax, separate tax accounting on it isn’t conducted, submission of the reporting on the profits tax and payment of the tax in 2006 aren’t provided.
At the same time it is necessary to warn the payer of FSN. Pay attention that trade in the goods participates in formation of the total gross revenue of the enterprise and its share together with other neselskoyokhozyaystvenny kinds of activity should be less than 25 % of a gross income. Otherwise the predpriyayoty will be lost by the status of the payer of FSN in 2007.
* the Law of Ukraine from 17.12.98 of No. 320-XIV About a fiksirovanyony agricultural tax.
** The law of Ukraine from 24.06.04 of No. 1878-IV About entering of izyomeneniye into some laws of Ukraine concerning a nalogoyooblozheniye of agricultural enterprises and support of social standards of their workers.
(On Balans-Agro newspaper materials).