In this article the order of elimination of fixed assets is stated, and also the explanation about VAT reflection in tax accounting is given.
Liquidate fixed assets at the enterprise not too often
Liquidate fixed assets at the enterprise not too often. Therefore, when there is a need to reflect such operation in tax accounting, the accountant has questions. In this consultation I will consider those from them which touch the VAT.
Question 1. When it is possible not to charge the tax obligations on the VAT at a likviyodatsiya of fixed assets?
I will begin with that simply so (- OF) don’t liquidate the dayoly fixed assets, for this purpose there should be any reason. For example, elimination of OF can be carried out:
• or according to the independent solution of a naloyogoplatelshchik – as a result of physical wear (decay); obsolescence (when further use economically neefyofektivno); economic inexpediency of carrying out repair or modernization (if such expenses exceed the expected income of further operation of OF or priblizhayutsya to expenses on acquisition new obekta OF); impossibility to restore OF rabotospoyosobnost because release of spare parts for them, etc. is stopped;
• or in connection with destruction or razrusheyoniy as a result of action of force majeure circumstances (so-called force-majeur) – a fire, flood, hurricane, failures, etc.;
• also in other cases when such likyovidatsiya is carried out without a consent of a nayologoplatelshchik – plunder; impossibility of further use according to the decision of authorities, acts (a nayoprimer, bodies of the Ministry of Emergency Situations forbade further operation of a building in connection with its accident condition, etc.).
If the fixed business or neproyoizvodstvenny assets are liquidated according to the samoyostoyatelny decision of the taxpayer, such elimination is considered for the VAT as their delivery. It is necessary to add the tax obligations at the usual prices operating at the moment of such delivery, and for objects of group 1 – at the usual prices, but not less than their balansoyovy cost (item 4.9 of the Law on the VAT).
Whether it is possible to avoid VAT charge in such sluchae? It is possible, if the taxpayer provides to body of national tax service the sootyovetstvuyushchy document on destruction, dismantling or object transformation by other ways therefore it can’t be used in the future on initial appointment. Then the VAT isn’t charged (the paragraph the second item 4.9 of the Law on the VAT; GNAU letter from 20.06.06 of No. 6744/6/16-1515-26, further – the Letter No. 6744).
Such document is the act of write-off of osnovyony means: No. OZSG-3 forms – for all OF, except vehicles; No. OZSG-4 forms – for vehicles (automobile or the lorry, the trailer, the semi-trailer). Both forms are approved by Minagropolitika’s order from 27.09.07 of No. 701. The act is made komissiyoy, appointed the director, and affirms of.
In the letter of GNAU from 06.05.01 of No. 2235/6/16-1215-26 (further – the Letter No. 2235) recommends to represent in addition the conclusion of a koyomissiya about impossibility of use of object of OF on initial appointment as a result of discrepancy to existing technical or operational norms or to impossibility of implementation of repair. But such information is provided in No. OZSG-3 form and No. OZSG-4 form acts therefore to represent such conclusions separate documents expediently only in cases when they are made by the foreign ekspertyony commissions.
According to explanations of taxing authorities ukayozanny documents should be represented together with the declaration on the VAT during the period in which the object and respectively not nachislyalis the tax obligations on the VAT (V_snik podatkovo ї to Ukra§ni’s service, 2005, was liquidated by No. 11).
If confirming doyokument are presented, the tax obligations on the VAT aren’t charged also in case of OF elimination:
• in connection with their destruction or destruction in rezultate actions of force majeure circumstances (documentary confirmation – the references issued by the appropriate competent authorities: divisions of a fire bezopasyonost (fire); Ministry of Emergency Situations (elemental disaster), etc.; No. OZSG-3 form or No. OZSG-4 form act);
• in other cases, when such elimination osushhestvlyaetsya without a consent of the taxpayer (documentary confirmation – references of the Ministry of Internal Affairs in case of OF or road accident plunder; decision of authorities on the termination or impossibility of dalyyoneyshy operation of OF; acts, etc., forbidding use of such OF; No. OZSG-3 form or No. OZSG-4 form act).
If further the insurance company or the viyonovny person compensate the losses connected with elimination of OF, such operation doesn’t fall under VAT taxation and therefore tax obyazatelyyostvo aren’t charged (item 3.1 of the Law on the VAT).
Example.
The enterprise in June, 2008 liquidates a tractor in connection with its physical wear. Initial cost – 53 700 UAH., the wear sum – 50 000 UAH.
Expenses on elimination consist of a salary in the sum of 100 UAH. and assignments from such zarplaty in socfondy in total amount of 36,70 UAH.
In taxing authority the act in a No. OZSG-3 form (it is provided in the annex to a konsulyyotatsiya) together with the declaration on the VAT for June, 2008 is presented. Therefore the tax obligations won’t be added.
Question 2. Whether it is necessary to reduce the tax credit in case of elimination of objects of OF which aren’t completely amortized?
So, the object of fixed assets on which according to standards of the Law on the VAT the nalogoyovy credit in due time was created is liquidated. There is a question: whether it is necessary to reduce during the nayostoyashchy moment the tax credit, proceeding from the cost which has remained nedoamortizirovanny at the moment of elimination?
The answer we look for in the Law on the VAT: in present edition it is directly told about need of a koryorektirovka of the tax credit on the VAT only in item 4.5, and this point doesn’t concern the operations connected with elimination of OF.
The taxation of operations on elimination of OF is written accurately out in special item 4.9 of the Law on the VAT which points to cases when it it is necessary and when it is not necessary to charge the tax obligations on the VAT, but at all doesn’t demand correction of the tax credit. And it loyogichno: after all, having added the tax obligations, the payer "will modify" earlier added tax credit. And the additional korrektiyorovka of the tax credit would lead to double taxation of the same operations.
However GNAU in the Letters No. 2235 and No. 6744 specifies that the sum of the VAT which is the share of a nesamortizirovanny part balance stoimosti liquidated OF, is expelled from structure of the tax credit (that is there is its koryorektirovka) on the basis of subitem 7.4.1 of the Law on the VAT, and this subparagraph allows to form the tax credit only on subjects OF which intend for use in taxable operations within economic activity of a nalogoplayotelshchik. And, according to GNAU, such nedoamortizirovanny part won’t accept any more participation in a hozdeyatelnost in connection with OF elimination.
I will give the arguments disproving such utverzhyodeniye of GNAU:
• subitems 7.4.1 are established rules of definition of the nayologovy credit, including on fixed assets. And if OF took part in nayologooblagayemy operations within hozyayyostvenny activity of the taxpayer, it confirms that such tax kredit was created lawfully;
• this subparagraph doesn’t regulate in general sluchai need of correction of the Tax Code, including partial. However demands to reflect conditional sale of OF (that is to add nayologovy obligations) in case of their transfer to structure of the non-productive. Elimination of OF can’t be recognized as such transfer, after all at elimination the object disappears. As to need of conditional sale at OF likvidayotsiya – for this purpose there is special item 4.9;
• it is impossible to agree and that the nedoamortizirovanny part takes part in not oblagayeyomy a tax operations or in unthrifty activity of the payer. After all the object of OF doesn’t exist any more as a whole therefore neither it, nor participations in something can’t accept its part. And here during its existence object in tseyoly and consequently also its part, used in a hozdeyatelnost of the taxpayer.
Conclusion: irrespective of the reason of elimination of OF which were taking part in taxable opeyoratsiya of economic activity of a nalogoplayotelshchik, the Law doesn’t demand to carry out any corrections of earlier created nalogoyovy credit on such OF, including proceeding from balance cost of OF which has remained a ne-doamortizirovannoj at the moment of their elimination.
TOV "Alpha" S_lgospobl_k, No. OZSG-3 form p_dpri¾mstvo, organizaciya
ZATVERDZHENO
_dentif_kats_yny code YEDRPOU M_nagropol_tika’s 33333333 order Ukra§ni
vid 27.09.07 roubles No. 701
"ZATVERDZHY"
Onishchenko
pidpis ker_vnik 02 chervnya 2008 roubles.
Komisiya in skladi to the head of director Onishchenko B. M.
posada, pr_zvishche, im’ya, on batkovi
chleniv komis i ї head accountant Petrenko I. I.
posada, pr_zvishche, im’ya, on batkovi
head _nzhener Sidorchuk R. V.
posada, pr_zvishche, im’ya, on batkovi
priznachena order / rozporyadzhennyam vid 26 fierce 2008 roubles No. 3,
zrobila oglyad MTZ-80 tractor
najmenuvannya about’ yekta
In rezultati oglyadu komisiya vstanovila:
1. Nad_yshov on the 26 p_dpri¾mstvo of fierce 1995 roubles.
2. Kilkist remontiv 8 on sumu12 500 UAH. 00 kopeks.
3. Mas about’ yekta behind passport of 3 370 kg
4. Nayavnist dorogots_nny metaliv -
5. Tekhn_chny a camp that reason spisannya About’ yekt znaxoditsya at nezado the Code
v_lny camp i, vuzli that unit znoshen i, korpusprorzhaviv _______
Visnovok komis i ї About’ yekt not pridatniya for far away ї ekspluatac i ї Abo realizac i ї on the party, repair ye the nedots_lny
Dodatok. Perel_k dokumentiv, shho dodayutsya
Head komis i ї Director Onishchenko Onishchenko B. M.
posada pidpis pr_zvishche, im’ya, on batkovi
Member komis i ї Golovny accountant Petrenko Petrenko I. I.
posada pidpis pr_zvishche, im’ya, on batkovi
Golovny _nzhener Sidorchuk Sidorchuk R. V.
posada pidpis pr_zvishche, im’ya, on batkovi
Rozrakhunok rezultativ spisannya about’ yekta
Result spisannya About’ yekt l_kv_dovaniye a highway rozbirannya that utilizac i ї. Komplektuyuch i, yaki nadijshli vid spisannya, opributkovani on a warehouse.
At kartci No. 83 behind a No. OZSG-5 form that a No. OZSG-6 form vibuttya the main zasobiv v_dm_cheno.
Golovny accountant (accountant) Petrenko 02 chervnya 2008 roubles.
On Balans-Agro newspaper materials.