In this article the explanation about coming into effect of article 8 of the Law on the VAT by which the special tax treatment in sphere of action rural and forestry and fishery is entered is given.
Reorganization 2002
Since January 1, 2009 article 81 of the Law about the VAT by which the special tax treatment of activity in the sphere rural and forestry and fishery is entered came into force. The most topical issues otnositelyyono to registration of subjects of a new special mode are answered by the deputy chief of department of methodology of GNA VAT Department of Ukraine Margarita ALBINA.
– Who has the right to the special tax treatment?
According to item 81.6 of the Law on the VAT the spetsiyoalny tax treatment extends on the enterprises at which specific weight of cost of the agricultural goods and services, proizveyodenny on own or rented proizyovodstvenny capacities, makes not less than 75 % of cost of all goods (services) put during the previous 12 consecutive otyochetny tax periods as a group.
If agricultural enterprise zareyogistrirovano as the subject of managing less than 12 calendar months, it is considered again created and for it specific weight of the selskokhozyayyostvenny goods (services) pays off on rezultatam each reporting tax period.
– And if the agricultural enterprise was the kvartalyyony payer of the VAT, for what period for it it is necessary to estimate specific weight?
I will remind that according to item 1.5 of the Law on the VAT the reporting tax period is the period, for VAT which the payer is obliged to carry out raschety with the budget. Therefore if the selskokhozyaystvenyony enterprise was the quarter payer of the VAT within 12 last consecutive quarters, and it is necessary to estimate specific weight for this period (that is in 12 quarters). If it was the quarter payer of the VAT, for example, only in 2008, and before paid the VAT ezheyomesyachno, for it specific weight follows ischislyat in four quarters 2008 and 8 last months 2007 (from May to December).
- Uchityvayetsyali at calculation of specific weight an advance payment received for a selkhozprodukyotsiya if such production is already shipped in 2009?
Yes, it is considered. After all according to subitem 7.3.1 of the Law on the VAT date of emergence of the tax obligations on delivery of the goods (works, services) the date falling on the tax period during which there is any of the events which have occurred earlier is considered. In this case soyobytiy date of transfer of means from a poyokupatel as payment of the goods which is subject to delivery is such. Therefore, at calculation of specific weight of cost of the agricultural goods and services in a total cost of all goods (services) the advance payment received by the selskokhoyozyaystvenny enterprise is considered also.
- What it is necessary to make, that since January 1, 2009 to be registered by the subject of a special mode?
I will note that the order GNAU from 04.12.08 of No. 755 made changes to the Provision on registration of payers of the value added tax, come into force since 01.01.09 According to these izyomeneniye agricultural enterprises, koyotory as of 01.01.09 are registered as payers of the VAT under general conditions and which wish to be registered by subjects of the special tax treatment, obliged to submit till 20.01.09 the corresponding application in the form No. 1-RS given in the appendix 6 to specified Situation. On the basis of such statement the body of GNS grants the Certificate on a reyogistratsiya of agricultural enterprise as subject of the special tax treatment with the instruction in is mute statement dates 01.01.09.
Whether and it is possible to be registered by such subject not since January 1, and in the middle of a year?
Yes, to be registered by the subject of the special tax treatment it is possible from first day of the lyuyoby reporting period under condition of compliance of such enterprise to the criteria established by item 81.6 of the Law on the VAT. If the agricultural enterprise already is the payer of the VAT, such registration is carried out on re-registration procedure if isn’t present – that on registration procedure. For registration by the subject of the spetsiyoalny tax treatment the selskokhozyayyostvenny enterprise submits the application no later than twenty calendar days prior to the beginning of the tax period (month) from which it wishes primenyat the special tax treatment, and in a month previous the beginning of such nayologovy period.
– Since what period the enterprise which has resulted reorganization (transformation) can be registered by the subject of a special mode, for example was private enterprise, and in dekabre 2008 became restricted liability society?
In such cases it is necessary to be guided item 8 of Provision on registration of payers of the VAT according to which the agricultural enterprise created as a result of a reorganizayotsiya of the payer of the VAT, should be registered the payer of the VAT as again created. That is for such enterprise within the first year specific weight will be ischislyatsyapo to results of each reporting tax period.
And if date of the state registration of restricted liability society sootvetstvuet to date of the state registration of private enterprise, registration by the payer of the VAT is spent on re-registration procedures. Thus statement date the payer of the VAT doesn’t change. In that case the agricultural enterprise which has become since December, 2008 obshchesyotvy with limited liability, has the right to be registered by the subject of the special tax treatment since 01.01.09. Thus it should estimate specific weight for 12 previous poyosledovatelny reporting tax periods as a group (including during the periods when predyopriyaty was private).
– What goods (services) join in standard item of the agricultural goods (services) at calculation of their specific weight in total amount of the goods (services)? Whether it is possible at determination of specific weight uchityvat in standard item of agricultural products (services) such production of own production, how bakery products, canned and fish meat, etc. which are included into group 1-24 UKTVED?
At calculation of specific weight follows rukovodstvovatsya standards of item 81.7 of the Law on the VAT in which it is defined that is considered the selskokhozyayyostvenny goods, and subitem 81.15.2, 81.15.3, 81.15.4, 81.15.5 in which it is defined that is considered a deyayotelnost in the sphere rural, forestry and fishery. The list of kinds of activity on which the special mode of a nayologooblozheniye extends, will be approved by the KMU corresponding resolution. The draft of this resolution is coordinated by GNA of Ukraine and transferred in Ministry for acceptance.
The goods specified in a question can be included in volume of the agricultural goods (services) if the kind of activity on their production is included in such list.
- Whether has the right to be registered the subject of a special mode agricultural enterprise at which as a result of force-majeur circumstances the standard item of agricultural products of own production makes less than 75 % of the general
sums of delivery of the goods and services?
No, such agricultural enterprise has no right to application of the special tax treatment as it isn’t provided by standards of Art. 81 of the Law on the VAT.
– For what purposes it will be possible to use the VAT sums, being at the command subjects of a special mode?
Subjects of a special mode of a nalogoobloyozheniye will have the right added on a stoiyomost of the put agricultural goods and services VAT not to pay in the budget, and to leave at the order. It will go for compensation of the VAT paid (nachislennogo) to suppliers on cost of production factors, listed in subitem 81.15.1 of the Law on the VAT, and in the presence of the rest – for other proizyovodstvenny purposes.
On Balans-Agro newspaper materials.