Expenses according to the eskhn. Material costs for eskhn

Today in our magazine we decided to publish the questions that came to the editorial office of our magazine, and, accordingly, the answers to them. I hope this will be interesting to you, since all the questions are related to practical, real-life situations that arise in accounting and taxation.

1. Good afternoon, wonderful magazine “Assistant to the Rural Accountant”. Please advise us on this issue: at the end of December 2014, vacation pay was issued in advance to employees of the enterprise who were going on vacation from 01/01/2015. Is it legal to include this amount in expenses when calculating the Unified Agricultural Tax for 2014?

Thank you. Best regards, Tax Accountant

JSC Stepnoe Valentey L.D.

When determining the object of taxation under the Unified Agricultural Tax, in particular, labor costs (in this case, the amount of vacation pay) are taken into account (clause 6, clause 2, paragraph 2, clause 3, article 346.5, clause 7, article 255 of the Tax Tax Code of the Russian Federation RF).

Expenses of an organization paying the unified agricultural tax are recognized as expenses after their actual payment (clause 2, clause 5, article 346.5 of the Tax Code of the Russian Federation).

In this case, labor costs are taken into account as expenses at the time of repayment of the debt by debiting funds from the taxpayer’s current account, paying from the cash register, and if there is another method of repaying the debt - at the time of such repayment (clause 2, clause 5, article 346.5 of the Tax Code of the Russian Federation ).

As a result, the amount of vacation pay paid in advance will be taken into account in expenses under the Unified Agricultural Tax, starting from 01/01/2015.

2. Hello, dear auditors! Thank you for the magazine. Please tell me, when calculating the unified agricultural tax for 2014, fuel and lubricants purchased for cash in the amount of 614,524 rubles are not taken into account in expenses. Is it possible to include this amount in expenses when calculating the Unified Agricultural Tax for 2015 without submitting an updated declaration for 2014?

SSPK "Native Land" Antonenko I.Yu.

The taxpayer has the right to adjust the tax base and the amount of tax for the current period in two cases:

If it is impossible to determine the period when the error was made;

When errors (distortions) led to excessive payment of tax (Clause 1, Article 54 of the Tax Code of the Russian Federation). If the moment the error was committed is known, then when adjusting the base for the previous period, you have the right to submit a “clarification” (Clause 1 of Article 81 of the Tax Code of the Russian Federation).

In any case, the right of choice remains with the taxpayer: if an overpayment of tax is identified in previous periods, he can either take this into account in the current declaration, or submit an updated one for the period in which the error was made.

Some courts adhere to a similar point of view (Resolutions of the FAS East Siberian District dated March 20, 2012 No. A58-6572/2010, FAS Moscow District dated March 23, 2012 No. A40-66305/11-90-288).

At the same time, according to the position of the tax authorities, a recalculation of the tax base and the tax amount during the period when an error (distortion) was identified can be made only if it is impossible to determine the period of the error (distortion) in calculating the tax base (Letters of the Federal Tax Service of Russia dated August 17, 2011. No. AS-4-3/13421, Federal Tax Service of Russia for Moscow dated March 26, 2010 No. 16-15/031541@).

In our opinion, you can include previously unaccounted expenses for fuel and lubricants in the period when the error was discovered, since all the requirements of paragraph. 3 p. 1 art. 54 of the Tax Code of the Russian Federation were fulfilled: this violation led to an excessive overpayment of tax under the Unified Agricultural Tax for 2014.

3. Hello, dear editors of the magazine “Assistant to the Rural Accountant”. In 2015, work was carried out by a third-party organization to pave the grain warehouse in the granary, which is owned by right of ownership and has passed state registration. What cost item can this type of work be attributed to? And is it possible the amount costs incurred for this type of work should be included as expenses when calculating the Unified Agricultural Tax?

Thank you for your reply. Sincerely,

Deputy Director for Finance

JSC "Strelinka" Romanenko V.G.

If an organization is building an object, then construction costs are taken into account for tax purposes of the Unified Agricultural Tax from the moment the object is put into operation from the moment of filing documents for state registration on the basis of paragraph 1, paragraph 2, paragraph 1 and paragraph 2, paragraph 4 of Art. 346.5 Tax Code of the Russian Federation

In particular, this applies to the costs of constructing a production site with asphalt pavement; according to the explanation of the Ministry of Finance of the Russian Federation, the costs of constructing such a site are expenses for the construction of fixed assets that can be taken into account when determining the tax base (Letter of the Ministry of Finance of the Russian Federation dated June 25, 2009 No. 03- 11-06/2/108). Despite the fact that clarifications were given regarding expenses under the simplified tax system, this position can also be applied for the purposes of calculating the unified agricultural tax.

Based on the above, the costs of constructing an asphalt site for the unified agricultural system will be taken into account as the construction of a fixed asset from the moment of commissioning and the fact of filing documents for state registration.

4. Good afternoon, editors of the magazine “Assistant to the Rural Accountant.” We are your regular readers, we express our gratitude for such a magazine - this is our reference book. Please help me deal with this issue. Recently there was a tax audit under the Unified Agricultural Tax and they were excluded from the costs insurance premiums, accrued for non-productive payments (bonuses for holidays, anniversaries, financial assistance, etc.). Is this legal? After all, we in good faith calculated and paid insurance premiums for all accruals for employees, why don’t we have the right to include them in the Unified Agricultural Tax database?

Best regards, Chief Accountant

SEC "Lukyanovsky" Odt A.F.

The above rules apply not only to income tax, but also to organizations paying the Unified Agricultural Tax. In general, when applying the Unified Agricultural Tax, insurance premiums are recognized as expenses in accordance with paragraphs. 7 paragraph 2 art. 346.5 of the Tax Code of the Russian Federation in the manner established by Art. 264 of the Tax Code of the Russian Federation (paragraph 2, clause 3, article 346.5 of the Tax Code of the Russian Federation). From the Letters of the Ministry of Finance of Russia we can conclude that insurance premiums accrued for an amount that is not an expense for the Unified Agricultural Tax (for example, payment financial assistance, bonuses for anniversaries, other non-production bonuses) are taken into account when determining the object of taxation as expenses in the full amount.

This position is confirmed by the opinion of the Ministry of Finance of the Russian Federation (letters dated May 18, 2012 No. 03-03-06/4/40, dated April 7, 2011 No. 03-03-06/1/224, dated March 15, 2011 No. 03 -03-06/1/138).

5. Hello, dear auditors. Please answer this question. The organization is a payer of the Unified Agricultural Tax. In July 2012, he purchased a car, its cost was fully included in expenses based on the results of 2012. In August 2015, the car was sold. Is it necessary to recalculate the base according to the Unified Agricultural Tax for all periods, since a little more than three years have passed from the moment of purchase to sale?

Thank you in advance. Chief Accountant

JSC "Golden Fields" Meleshchenko M.I.

Thus, the organization in the above case should have made changes to the tax returns for the unified agricultural tax for the previous reporting (tax) periods (2012 - 2014), and recalculated the advance payment for the 1st half of 2015.

6. Hello, dear editors of the magazine. Please tell me, can we include as expenses under the Unified Agricultural Tax the costs of building houses for our own employees to live in? Employees pay only utility bills; the houses are on the organization’s balance sheet and are registered.

Thank you in advance, Chief Economist

Agricultural production complex "Milk Rivers" Yakovenko M.S.

Unfortunately, today, with regard to the construction of houses for employees, everything remains the same in tax legislation: we do not have the right to accept it as expenses for the purposes of calculating the Unified Agricultural Tax.

When applying the taxation system for agricultural producers, expenses include justified and documented expenses of the taxpayer, a closed list of which is established in clause 2 of Art. 346.5 of the Tax Code of the Russian Federation (clause 3 of Article 346.5 and clause 1 of Article 252 of the Tax Code of the Russian Federation). This article does not list the costs of construction (purchase) of houses for employees. Consequently, the list of expenses that an organization that is a taxpayer of the unified agricultural tax has the right to take into account for tax purposes is exhaustive.

It’s another matter if you were building houses for further sale to employees, then in this case you could take them into expenses as goods for resale (finished products), and not as fixed assets. Then the costs of building houses, properly decorated in accordance with Art. 252 Tax Code of the Russian Federation, Art. 346.5 of the Tax Code of the Russian Federation could be adopted for the unified agricultural tax.

7. Good afternoon, dear editors of the magazine “Assistant to the Rural Accountant.” We are your regular subscribers, thank you for the magazine. Please answer the question that concerns us: is the organization that pays the unified agricultural tax a payer of property tax?

Sincerely, Deputy Director for Accounting

and finance of Leonovskoye LLC Gaidash O.P.

Organizations that are taxpayers of the unified agricultural tax are exempt from the obligation to pay corporate property tax (clause 3 of Article 346.5 of the Tax Code of the Russian Federation).

From January 1, 2015, only organizations using the simplified tax system pay property tax (Federal Law No. 52-FZ dated April 2, 2014) in relation to real estate that is included in the regional list of real estate, for which the property tax base is calculated based on cadastral value, in particular, we're talking about about office and retail real estate in shopping and business centers. To apply this procedure for calculating tax, it is required that the relevant laws and regulations be adopted in the region.

No changes were made with regard to organizations paying the Unified Agricultural Tax. As before, they are exempt from paying property tax, and therefore from filing a return for this tax.

8. Hello, dear auditors. Please tell me, when switching from the simplified tax system to paying the unified agricultural tax (a corresponding application for the transition of the unified agricultural tax has been submitted), is there an obligation to submit an application to terminate the application of the simplified tax system? Do tax authorities have the right to hold people accountable for failure to submit a zero return under the simplified tax system?

Best regards, Chief Accountant

JSC "Siberian Dawns" Korneeva L.D.

The transition to the Unified Agricultural Tax and the simplified tax system or a return to other taxation regimes is carried out by organizations and individual entrepreneurs voluntarily in the manner provided for in Chapter 1, respectively. 26.1 and 26.2 of the Tax Code of the Russian Federation (clause 2 of Article 346.1 and clause 1 of Article 346.11 of the Tax Code of the Russian Federation).

Thus, the transition to these taxation regimes is the right of taxpayers and does not require the consent of the tax authority if all conditions for the transition to the specified taxation system are met (Letter of the Federal Tax Service of the Russian Federation dated November 2, 2010 No. ШС-37-3/14713@).

In case of violation by taxpayers established deadlines filing applications, the tax authorities send a message about the impossibility of considering the application for the transition to the Unified Agricultural Tax according to forms No. 26.1-5, approved by Order of the Federal Tax Service of Russia dated April 13, 2010 No. MMV-7-3/183@ “On approval of document forms for applying the taxation system for agricultural producers "

That is, in your case, all procedures for switching to the Unified Agricultural Tax have been followed, and the tax authorities have not received a message about the impossibility of considering the application for switching to the Unified Agricultural Tax.

Notification of refusal to use the simplified tax system can be submitted using the recommended form No. 26.2-3, approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@. The courts emphasize the notification nature of the taxpayer’s transition from the simplified tax system to another taxation regime and draw attention to the fact that in order to abandon the simplified tax system, no confirming or authorizing document is required from the tax authority (for example, Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated April 26, 2010 No. A82 -12417/2009, Resolution of the Federal Antimonopoly Service of the Far Eastern District dated October 21, 2009 No. F03-5405/2009).

9. Good afternoon, dear auditors. We have the following situation: we are payers of the Unified Agricultural Tax, and as a result of the drought, part of the crop was lost, about which a corresponding act was drawn up, agreed upon and approved by the district administration Agriculture. Based on the drought act, we classified the losses as other expenses (since no income will be generated from these areas). Are incurred losses taken into account in expenses under the Unified Agricultural Tax?

Best regards, Chief Accountant

SEC "Hleborob" Kharipova E.N.

Unfortunately, the costs of sowing grain crops for the corresponding types of costs (material, labor costs, etc.) previously taken into account for the calculation of the Unified Agricultural Tax due to drought and destruction of crops cannot be taken into account again in the costs on the basis of subclause. 44 clause 2 art. 346.5 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation dated May 19, 2011 No. 03-11-11/130).

The fact that no income will be received due to the destruction of crops does not affect the legality of recognizing previously incurred expenses.

In this case, expenses are accepted after actual payment by the taxpayer of property rights to land in the amount of the amounts paid and in the presence of a documented fact of filing documents for state registration of the specified right in cases established by the legislation of the Russian Federation. Let us recall that the right of ownership and other real (property) rights to immovable things are subject to state registration (clause 1 of Article 131 of the Civil Code of the Russian Federation).

When selling plots purchased during the period of application of the simplified tax system and unified agricultural tax, their value cannot be taken into account in expenses, since the list of expenses taken into account when calculating taxes paid in connection with the application of the simplified tax system and unified agricultural tax is closed and does not contain such expenses (p 2, Article 346.5, Article 346.16 of the Tax Code of the Russian Federation).

Yes, and the most important thing is that you need to understand that the cost of the land acquired under the Unified Agricultural Tax will be included in expenses, since regardless of the fact that it will be sold in six months, its value will be transferred to expenses within seven years.

11. Hello, dear auditors. Our organization, which uses the Unified Agricultural Tax, had money stolen from its cash register while participating in an agricultural fair in 2015. Trade at the fair was carried out using cash register systems. In this case, the perpetrators of the crime were not identified. Should an organization take into account the amount of stolen funds from the cash register in this situation as part of its income for the Unified Agricultural Tax? And will the organization have the right to take into account the amount of stolen funds as expenses when calculating the tax base under the Unified Agricultural Tax?

Best regards, Chief Accountant

LLC "Zagorskoe" Kuptsova V.S.

13. Our organization, which pays the Unified Agricultural Tax, sold receivables (debts from the sale of agricultural products) under an assignment agreement. Is it possible to take such revenue into account when determining the share of income from the sale of agricultural products in order to determine the status of an agricultural producer? And is the amount received income for the Unified Agricultural Tax?

Best regards, Chief Accountant

OJSC "Soglasie" Voronova A.E.

Since the assignment of the right to claim a debt is the sale of property rights, the proceeds from such a transaction are not taken into account when calculating the share of income from the sale of agricultural products and their primary processing products when determining the status of an agricultural producer (This is also confirmed by the Ministry of Finance of the Russian Federation in its Letter dated November 24, 2011 No. 03 -03-06/1/777).

As for the recognition of these amounts as income for the Unified Agricultural Tax, then, according to Ch. 26 of the Tax Code of the Russian Federation, income for the Unified Agricultural Tax is recognized on a cash basis, then funds received from the sale accounts receivable are income.

14. Our organization is an agricultural producer and applies the Unified Agricultural Tax. Not long ago we purchased winter crops and then began cultivating them. Can proceeds from the sale of the harvested winter wheat and barley from purchased crops be taken into account as income from the sale of agricultural products in order to determine the right to use the Unified Agricultural Tax?

Best regards, Chief Accountant

JSC "Our Motherland" Ivanova E.D.

The amount of the single agricultural tax is determined by the company or individual entrepreneur based on the amount of income reduced by expenses. If the first part of the formula does not raise questions, then the second often becomes a “stumbling block”. The Tax Code of the Russian Federation clearly defines the Unified Agricultural Tax expenses (the list is given in Article 346.5), which can be taken into account in the calculations. If the expenses incurred do not meet the legal criteria, the tax base cannot be reduced.

Requirements for recognized expenses

The Tax Code of the Russian Federation defines four criteria for recognized expenses that reduce the taxable base. They should be:

justified from an economic point of view;
fully paid;
confirmed by primary documents;
named in the list from clause 2 of Art. 346.5 Tax Code of the Russian Federation.

Companies and individual entrepreneurs that have switched to a simplified system use the cash method of determining income and costs in their work. This means that it is permissible to recognize expenses if two conditions are simultaneously met:

they are paid;
they are actually incurred.

If a commercial structure has transferred an advance to the supplier against future deliveries, it is not included in the expense portion when calculating tax. Such a waste meets the first criterion (actual payment), but does not correspond to the second, because the counterparty who received cash, has not yet fulfilled counter-obligations and has not provided the company with supporting primary documents.

List of deductible expenses

According to the provisions of the Tax Code of the Russian Federation, commercial structures on the Unified Agricultural Tax have the right to reduce the tax base for the following types of expenses:

Expenses for the purchase of fixed assets, repairs or bringing existing assets into line with the requirements of the time.
Costs associated with the purchase or independent creation of intangible assets.
Payments for rental or leasing of fixed assets.
Expenses aimed at advertising manufactured products.
Costs associated with the purchase of seeds and other planting materials, fertilizers, pest control products, and feed for farm animals.
Payment of wages to employees of the organization, compensation, sick leave benefits.
Expenses aimed at maintaining an adequate level of safety at work, and at creating and maintaining your own medical aid station.
Costs associated with ensuring fire safety and protecting crops and property.
Transfers to extra-budgetary funds for compulsory insurance of employees, voluntary insurance (crop, existing fixed assets, risks, cargo and vehicles).
Interest and fees associated with servicing current loans and borrowings.
Customs payments made when purchased goods cross the state border of the Russian Federation.
Maintenance of company cars.
Payment for employee business trips: daily allowance, hotels (or other accommodation), vehicle tickets, other expenses (visa fees, etc.).
Payment for notary services, consulting, court fees.
Expenses for the services of an engaged accountant or auditor, expenses associated with the publication of financial statements.
Payment for office supplies and communication services.
The amount of taxes and fees paid in accordance with current legislation.
Amounts of VAT on material and production costs included in expenses for tax purposes.
Losses caused by natural or man-made disasters (for example, crop loss due to fire or drought) and associated with the elimination of their consequences.

In total, the list of expenses that reduce the tax base includes 44 items. When calculating the amount of the single agricultural tax, you need to make sure that “extra” values are not included in the formula. If the fiscal authorities subsequently discover that the recognition of costs is illegal, the organization or individual entrepreneur will have to pay the arrears and penalties on it.

The unified agricultural tax is determined by reducing the amount of income by expenses regulated by the Tax Code. In the article we will tell you what expenses are taken into account under the Unified Agricultural Tax in 2018, and we will consider in detail all the items and calculations.

Expenses can be taken into account legally only if they meet the following conditions:

expenses must be economically justified;
they must be confirmed;
they must be paid;
be included in the list of expenses approved to reduce the tax base.

Expenses are recognized as economically justified when they are necessary for production.
Those expenses are considered confirmed if they are processed in accordance with the law.
The term “paid” refers to the situation when, according to these costs, the debt to the supplier is completely covered, that is, the debt to the supplier is repaid.

Expenses taken into account when calculating the unified agricultural tax

The Tax Code (Article 346.5) provides for a limited list of expenses that an agricultural entrepreneur can take into account when calculating tax. And not all costs will be included in this list. Let's consider the main ones:

purchase of fixed assets and intangible assets, as well as their maintenance in working order;
rental and leasing of property;
purchase of young livestock, poultry, fish fry;
material expenses, including the purchase of seeds, fertilizers, seedlings, biological products, etc.;
insurance;
VAT on those amounts that are included in the expenses of the inventories;
interest on loans and credits;
for the acquisition of agricultural land;
from the death of animals and chickens;
fire safety expenses;
to conduct an independent assessment of employee qualifications.

Expenses on fixed assets

Since the beginning of 2007, agricultural organizations have taken into account expenses for fixed assets and intangible assets from the moment these facilities are put into operation. This applies to those objects that were purchased during the period of application of this special regime. This means that the cost of these objects is included in expenses in parts until the end of the year in which they were purchased.

In addition to the purchased operating systems, the costs of their construction and production can also be taken into account when calculating the unified agricultural tax.

The residual value of assets purchased previously is taken into account in expenses depending on how long their term is. beneficial use. It is determined in accordance with the Classifier of fixed assets included in depreciation groups.

Expenses for leasing payments

Let's consider the expense item in the form of leasing payments. Who exactly has the property on their balance sheet does not matter. When transferring property to the lessee, that is, the payer of the Unified Agricultural Tax, its redemption value is included in expenses in the period in which the payment was made.

The peculiarity of accounting for these material costs as expenses is that they are taken into account as expenses at the time of payment. In other words, either at the time of debiting funds from the organization’s account, or paying from the cash register, or another method of repaying the debt. When paying interest on credit and borrowed funds, the same accounting procedure is used.

Agricultural Insurance Costs

Agricultural producers, like no one else, depend on weather conditions. In a dry year, entrepreneurs may lose most harvest, and sometimes the whole harvest.
In order to reduce the risk of unexpected losses as a result of weather conditions, entrepreneurs can insure their future harvest, for example, against drought.

Expenses for young animals and animals

In addition to the costs of purchasing the youngest stock, for example, a young animal for forming a herd, or fish fry, the following costs are also included in the tax calculation:

salaries for specialists directly involved in raising young animals;
feed costs;
other costs directly related to raising young animals.

But, you need to keep in mind that the shortage resulting from losses of young animals cannot reduce the tax base.

Material costs and expenses

One of the items on the list of expenses is material costs. They include costs such as the purchase of seedlings, seeds, feed, medicines, plant protection products, etc. These costs are taken into account in their full cost after the fact of their payment, regardless of the period in which they are transferred to production.

In addition to the above, material costs also include payment for services from third-party organizations, for example, raw materials processing services or OS maintenance services.

Expenses for the acquisition of agricultural land

For expenses associated with the acquisition of property rights to a plot of agricultural land, a special accounting procedure has been established. If for other costs expenses are recognized immediately, then the costs of purchasing a plot are distributed into expenses in equal parts over a minimum of 7 years. These expenses can be deducted only after payment, as well as in the presence of supporting documents on state registration of the site, or that documents for registration have already been submitted. The supporting document is a receipt from the authorities involved in the registration of these rights.

Livestock mortality costs

Legislative basis for calculations

Answers to common questions

Question No. 1. Can we take into account the milk that goes into fattening young animals? Are these costs related to feed?

If you use milk produced at your enterprise to fatten young animals, it cannot be taken into account in these costs. And if you purchase milk from a third party, then it can be classified as a material cost.

Question No. 2. In addition to our own transport, we also use rented transport on our farm. Can we reduce the tax on the amount of rental vehicle insurance?

You can. In this case, it does not matter whether the vehicle belongs to the manufacturer or is rented from a third party. The main thing is that the basic conditions for cost accounting are met. In this particular case, all conditions are met.

Last year, we already listed the expenses that tax authorities “remove” from organizations and entrepreneurs using the simplified tax system (see “”). Now this “prohibition list” has been replenished with new items. It included amounts spent on participation in electronic auctions and the residual value of objects received during the reorganization. Read more about the position of the Federal Tax Service on these expenses, as well as about some expenses that are dangerous for payers of the unified agricultural tax, in this article (about dangerous expenses when common system cm. "" ").

simplified tax system with the object “income minus expenses”

Costs associated with participation in electronic auctions

Recently, more and more companies are participating in electronic auctions. Their essence is that each participant, along with other companies, can offer the customer their goods or services. In turn, the customer (usually this state-financed organization) selects the supplier or contractor who offers the most favorable conditions.

It is not entirely clear how an organization participating in a simplified taxation system should take into account the payment and return of security. The Tax Code says nothing on this matter. In practice, accountants often act as follows: when writing off money, the amount of security is included in expenses, and when crediting it back to the account, it is included in income.

During a tax audit, this approach can cause serious problems. According to the inspectors, expenses in the form of security are not legal, since they are not mentioned in the closed list of expenses, which is given in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. As for income in the form of security received back, the tax authorities “forget” to cancel it. As a result, the tax base turns out to be underestimated, and auditors charge an additional amount of single tax, penalties and fines.

True, judges do not always share such conclusions. One enterprise won a dispute with the Federal Tax Service and proved that the amount of security is the material costs named in subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (Resolution of the AS of the North-Western District dated 10.08.14 No. A13-9590/2013). But the decision in favor of the taxpayer was made only by the cassation instance, while the tax authorities won in the first and appellate instances. Given the ambiguous nature of arbitration practice, in our opinion, it is easier not to include the amount of security in either income or expenses.

In addition, the auction participant must take care of electronic signature means. To do this, you need to pay for the services of a certification center that issues an electronic signature key certificate. Simplified companies cannot write off these expenses as a reduction in taxable income. Such a prohibition is contained in the letter of the Ministry of Finance of Russia dated 08.08.14 No. 03-11-11/39673 (see “”).

Residual value of fixed assets received during reorganization

Chapter 26.2 of the Tax Code of the Russian Federation, dedicated to the simplified system, spells out in some detail how exactly the cost of fixed assets should be taken into account for tax purposes. In particular, there are clear rules for the case when fixed assets were acquired or created before the transition to the simplified tax system with the object “income minus expenses”. But these rules apply only in a situation where, before the transition, the taxpayer was on the general system, or applied the simplified tax system with the object “income”. If the operating assets were received from the legal successor during the reorganization, then no instructions regarding the formation of the taxable base will be found in the Code.

During inspections, inspectors claim that a company created through reorganization is obliged to act in the same way as if it had changed the object of taxation under the simplified tax system. That is, as if she had previously used the “income” object, and now switched to the “income minus expenses” object. This means that the reorganized company is subject to paragraph two of clause 2.1 of Article 346.25 of the Tax Code of the Russian Federation, which prohibits taking into account in costs the cost of fixed assets acquired or created before the change in the object of taxation (in this case, before the reorganization).

The Federal Tax Service of Russia adheres to a similar point of view in letter dated May 27, 2015 No. ГД-4-3/8983@. The authors emphasize that the list of expenses allowed under the “simplification” is closed. And the cost of fixed assets received during the reorganization is not included in this list. Consequently, such amounts cannot be taken into account for tax purposes (see “”).

However, in arbitration practice there are examples when judges did not support the position of tax authorities. Thus, a company from Perm proved that during reorganization it is necessary to be guided by the norm established for the case of transition to the simplified tax system from the general system (paragraph 1, clause 2.1, article 346.25 of the Tax Code of the Russian Federation). This rule allows you to write off as expenses the cost of fixed assets acquired before the transition (in this case, before the reorganization). This conclusion is contained in the resolution of the Federal Antimonopoly Service of the Ural District dated 09/03/13 No. F09-8157/13.

We believe that it is advisable to go to court only if the residual value is very significant. If we are talking about a small amount, it is easier to follow the recommendations of the Federal Tax Service and refuse to recognize such expenses.

Unified agricultural tax

Personal income tax withheld but not transferred to the budget

Payers of the unified agricultural tax often have a question about how to record various deductions from employees’ wages: personal income tax, alimony, etc. Can they be classified as expenses that reduce taxable income? The answer depends on what happened to the amounts after they were withheld. If the accountant has not listed them for their intended purpose, then they cannot be included in costs.

Indeed, according to general rule Unified agricultural tax payers are allowed to write off labor costs. This is directly stated in subparagraph 6 of paragraph 2 of Article 346.5 of the Tax Code of the Russian Federation. But we should not forget that in this taxation system, expenses are taken into account only after they are actually paid (subclause 2, clause 5, article 346.5 of the Tax Code of the Russian Federation). This means that amounts withheld but not transferred are not expenses.

This conclusion fully applies to the personal income tax, which was withheld from salaries, but was not transferred to the budget. During inspections, inspectors exclude it from expenses, and judges find this lawful. During one dispute, lost by the taxpayer, the court noted: “the taxpayer will have the right to account for the tax in the tax period in which the tax will actually be transferred to the budget” (Resolution of the Federal Antimonopoly Service of the Ural District dated August 22, 2011 No. F09-4553/11).

But if the amounts are not only withheld, but also transferred, then the accountant can easily classify them as expenses. The Russian Ministry of Finance does not object to this approach either. In particular, the letter dated January 27, 2014 No. 03-11-06/1/2726 states that alimony and other payments under writs of execution are taken into account as expenses at the time they are written off from the current account or issued from the cash register (see “”).

Residual value of fixed assets sold before the expiration of three years from the date of purchase

Often, disagreements with tax authorities arise in a situation where the Unified Agricultural Tax payer sells a fixed asset purchased less than three years ago. The fact is that when purchasing fixed assets, the agricultural tax payer has the right to write off all expenses at the time the facility is put into operation. If the object is subsequently sold before the expiration of three years from the date of write-off of expenses (and with a long useful life - before the expiration of 10 years), the base must be recalculated according to the rules of Chapter 25 of the Tax Code of the Russian Federation, dedicated to income tax. This is enshrined in paragraph 4 of Article 346.5 of the Tax Code of the Russian Federation. But the Code says nothing about which Chapter 25 rules must be applied.

Inspectors insist that we are talking only about depreciation. In other words, the organization is obliged to retroactively cancel the expenses taken into account during the purchase and instead charge depreciation for the entire period of use of the object. As for the residual value of the OS, it cannot be taken into account when selling.

Taxpayers have a different opinion. From their point of view, it is necessary to apply all the provisions of Chapter 25 of the Tax Code of the Russian Federation, including those that talk about accounting for residual value. Simply put, when selling a fixed asset, you should not only “remove” expenses and charge depreciation, but also reduce income by the amount of the residual value. This possibility is provided for in subparagraph 1 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, and it applies to Unified Agricultural Tax payers who sell objects before the end of the three-year period.

In arbitration practice, there are examples when judges agreed with the taxpayer (see, for example, the resolution of the Arbitration Court of the East Siberian District dated March 25, 2015 No. A19-8460/2014). However, there is no guarantee that other similar disputes will end in defeat for the inspectors. Therefore, it seems to us that costs in the form of the residual value of the operating system cannot be considered safe.

Photo by Andrey Ovsienko, Kublog

Object of taxation and tax rate

The object of taxation of the unified agricultural tax is income reduced by the amount of expenses.

The procedure for determining and recognizing income and expenses is determined by Art. 346.5 Tax Code RF.

The tax base follows from the concept of the object of taxation. It is understood as the monetary expression of income reduced by the amount of expenses.

The tax rate of the unified agricultural tax is calculated as a percentage of the tax base corresponding to the tax rate.

According to Art. 346.8 of the Tax Code of the Russian Federation, the tax rate is set at 6%.

When applying the unified agricultural tax, you do not need to pay (clause 3 of article 346.1 of the Tax Code of the Russian Federation):

income tax;
property tax (both from the book value of fixed assets and from the cadastral value of real estate).

Combination of different taxation systems

The possibilities of combining different taxation systems are presented in the table.

The procedure for determining and recognizing income and expenses

The classification of income and expenses, as well as the procedure for their recognition, are established by Chapter. 26.1 of the Tax Code of the Russian Federation.

For tax purposes of the Unified Agricultural Tax and in accordance with clause 6 of Art. 346.5 of the Tax Code of the Russian Federation, the only method for recognizing income and expenses is the cash method.

Income

Article 346.5 of the Tax Code of the Russian Federation obliges organizations to take into account:

income from the sale of goods, works and services, as well as property and property rights in accordance with Art. 249 of the Tax Code of the Russian Federation;
non-operating income, determined in the manner prescribed by Art. 250 of the Tax Code of the Russian Federation.

Income received in kind must be recorded at prevailing market prices.

Income received by a taxpayer in foreign currency is recalculated into rubles at the Bank of Russia exchange rate established on the date of receipt of income. The amount received is taken into account.

In accordance with Art. 249 of the Tax Code of the Russian Federation, income from sales is recognized as proceeds from the sale of goods (works, services) both of one’s own production and those previously acquired, and proceeds from the sale of property rights.

Sales revenue includes all receipts associated with payments for goods sold (work, services) or property rights expressed in cash and (or) in kind.

Income that does not fall into the category of income from the sale of goods (work, services) is non-operating income. This may include, for example, income:

from equity participation in other organizations;
in the form of fines, penalties and (or) other sanctions for violation of contractual obligations recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into legal force, as well as amounts of compensation for losses or damages;
from leasing (subleasing) property;
in the form of interest received under loan agreements, credit agreements, bank accounts, bank deposits, as well as securities and other debt obligations, and other income. They are listed in full in Art. 250 of the Tax Code of the Russian Federation. However, the list of such income is not exhaustive.

Certain income may not be taken into account for tax purposes under the unified agricultural tax. In particular, these are incomes:

in the form of funds or other property received under credit or loan agreements (other similar funds or other property, regardless of the form of registration of borrowings, including securities under debt obligations), as well as funds or other property received to repay such borrowings;
in the form of the cost of reclamation and other agricultural facilities received by agricultural producers (including on-farm water pipelines, gas and electric networks), built at the expense of budgets of all levels;
in the form of amounts of payables of the taxpayer to budgets of different levels, written off and (or) reduced otherwise in accordance with the law Russian Federation or by decision of the Government of the Russian Federation.

Article 251 of the Tax Code of the Russian Federation establishes a complete list of such income.

Expenses

The list of expenses, as opposed to income, is established in Chapter itself. 26.1 of the Tax Code of the Russian Federation.

However, not all expenses indicated in this list can be taken into account by the taxpayer when calculating the unified agricultural tax.

In this case, the procedure for recognizing expenses is applied, similar to the procedure established by Chapter. 25 of the Tax Code of the Russian Federation for organizations that pay income tax. That is, only economically justified and documented expenses (as well as losses) made (incurred) by the taxpayer are recognized as expenses.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. Documented expenses are expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.

An important point is that any expenses are recognized as expenses, provided that they were incurred to carry out activities aimed at generating income, or by business customs applied in the foreign country in whose territory the corresponding expenses were made, and (or) documents indirectly confirming expenses incurred (including a customs declaration, business trip order, travel documents, report on work performed in accordance with the contract).

In accordance with paragraph 7 of Art. 346.5 of the Tax Code of the Russian Federation, the possibility of recognizing taxpayers’ expenses as expenses for the purposes of taxation of the unified agricultural tax occurs only after their actual payment.

Most of the taxpayer's expenses are taken into account in relation to the procedure used to calculate corporate income tax.

Articles ch. 25 of the Tax Code of the Russian Federation provide detailed lists of expenses. In particular, in Art. 254 of the Tax Code of the Russian Federation provides for the specifics of determining material costs; issues of labor costs are discussed in Art. 255 of the Tax Code of the Russian Federation. The specifics of determining the costs of compulsory and voluntary property insurance are established in Art. 263 of the Tax Code of the Russian Federation, etc.

Exceptions are types of expenses, the acceptance of which does not require a special procedure established by Chapter. 25 of the Tax Code of the Russian Federation. These include:

expenses for the purchase of materials, including seeds, seedlings, seedlings, fertilizers, feed, veterinary drugs (clause 5, clause 2, article 346.5 of the Tax Code of the Russian Federation). Moreover, the fact of transfer to production does not matter for the recognition of costs - they can be taken into account immediately after actual payment. Confirmation of the amounts of expenses are primary accounting documents on payment for raw materials and materials, as well as on their receipt (Letter of the Ministry of Finance of Russia dated November 12, 2010 No. 03-11-06 /1/25, etc.);
expenses for the acquisition of fixed assets. When purchasing a fixed asset, its entire cost is immediately included in expenses as soon as the asset is put into operation. In this case, expenses are taken into account only for those fixed assets that are used in entrepreneurial activity(clause 1, clause 2, clause 2, clause 5, article 346.5 of the Tax Code of the Russian Federation);
expenses for the acquisition of intangible assets;
expenses for repairs of fixed assets (including leased ones);
rental (including leasing) payments for rented (including leased) property;
amounts of value added tax on purchased goods (works, services);
food costs for workers engaged in agricultural work;
amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees;
expenses for paying the cost of goods purchased for further sale (reduced by the amount of expenses specified in paragraph 8, paragraph 2, article 346.5 of the Tax Code of the Russian Federation, i.e., by the amount of value added tax on purchased goods);
expenses for information and consulting services;
expenses for staff development;
legal costs and arbitration fees;
expenses for compulsory and voluntary insurance (clause 7, clause 2, article 346.5 of the Tax Code of the Russian Federation);
labor costs (clause 6, clause 2, Article 346.5 of the Tax Code of the Russian Federation), including incentive accruals and allowances, compensation related to working hours or working conditions, etc. (Article 255 of the Tax Code of the Russian Federation). Labor costs include all payroll deductions. In particular, personal income tax, amounts of alimony, fines and other deductions. Such amounts are taken into account as part of accrued wages;
payment of social benefits (sick leave, monthly compensation payment when caring for a child under three years old);
employee training (clause 29, clause 2, article 346.5 of the Tax Code of the Russian Federation). Moreover, if the training contract stipulates that the employee must reimburse the cost of training to the agricultural enterprise, and such an amount will be received from him, it must be taken into account as non-operating income (Letters of the Ministry of Finance of Russia dated March 25, 2011 No. 03-03-06 /1/177, Federal Tax Service Russia dated April 11, 2011 No. KE-4-3 /5722@);
expenses in the form of penalties and fines paid for non-fulfillment or improper fulfillment of obligations, as well as in the form of amounts paid to compensate for the damage caused.

The expenses of the unified agricultural tax payer may also include the amount of interest and other payments under the loan agreement (clause 9, clause 2, article 346.5 of the Tax Code of the Russian Federation). For what purpose was the loan issued - for the purchase of raw materials, fixed assets or replenishment of working capital - for tax accounting expenses don't matter. If an agricultural organization took out a loan to purchase fixed assets, interest is not included in the cost of acquiring property, but is accounted for separately.

Declaration on Unified Agricultural Tax

By Order of the Federal Tax Service of Russia dated February 1, 2016 No. ММВ-7-3 /51@, changes were made to the declaration under the Unified Agricultural Tax and to the Procedure for filling it out. In particular, the new edition contained Section. 1 “The amount of the single agricultural tax payable to the budget, according to the taxpayer” of the declaration, as well as section. 2 “Calculation of the unified agricultural tax.” The order came into force on March 12, 2016.

Calculation procedure and deadline for payment of unified agricultural tax

The unified agricultural tax is calculated by taxpayers independently as a percentage of the tax base corresponding to the tax rate and is paid based on the results of the tax period until March 31 of the year following the expired tax period.

The reporting period is a half-year, at the end of which the unified agricultural tax and the advance payment for it are paid, respectively.

The amount of the advance tax payment is paid to the budget no later than 25 calendar days from the end of the reporting period, that is, no later than July 25, in accordance with clause 2 of Art. 346.9 of the Tax Code of the Russian Federation. Late payment of the advance payment entails the accrual of penalties by the tax authorities.

The amount of tax payable at the end of the year is calculated by the taxpayer as the difference between the accrued tax and the amount of the advance tax payment.

This difference is the single agricultural tax payable at the end of the tax period.

It is paid by taxpayers no later than the deadline established for filing tax return for the corresponding tax period on the basis of clause 2 of Art. 346.10 of the Tax Code of the Russian Federation, that is, no later than March 31 of the year following the expired tax period.

It should be borne in mind that if the amount of the single tax (advance tax payment) calculated based on the results of the tax (reporting) period is less than the amount of the tax payment calculated based on the results of the previous reporting period, the taxpayer has no obligation to pay tax.

Organizations pay the Unified Agricultural Tax at their location, that is, where they underwent state registration. And individual entrepreneurs - at their place of residence, where they permanently or primarily reside, as required by clause 4 of Art. 346.9 of the Tax Code of the Russian Federation.

Example

At the end of the first half of the year, an individual entrepreneur’s tax base under the Unified Agricultural Tax amounted to 200,000 rubles. The tax base for the Unified Agricultural Tax for the year amounted to 300,000 rubles.

At the end of the reporting period, the Unified Agricultural Tax amounted to 12,000 rubles. (RUB 200,000 x 6%).

The Unified Agricultural Tax for the year amounted to 18,000 rubles. (RUB 300,000 x 6%).

The total amount of Unified Agricultural Tax payable to the budget at the end of the tax period amounted to 6,000 rubles. (RUB 18,000 - RUB 12,000).

Loss carryover

The taxpayer can reduce the tax base by the amount of the loss that was received based on the results of previous tax periods, in accordance with clause 5 of Art. 346.6 of the Tax Code of the Russian Federation. A loss is the excess of expenses over income.

In this case, you need to pay attention to the following:

A taxpayer who has incurred a loss when applying the unified agricultural tax has the right to reduce the tax base under the unified agricultural tax in the next tax period.

If the amount of loss is significant, then it can be carried forward to subsequent tax periods within 10 years.

If taxpayers received losses in more than one tax period, such losses are carried forward to future tax periods in the order in which they were received.

It should be borne in mind that the transfer of losses is possible only if the organization or individual entrepreneur continues to apply the taxation system in the form of the Unified Agricultural Tax.

The most important aspect in this case is that taxpayers are required to document the amount of the loss received and the amount by which the tax base was reduced, and to retain such documents throughout the entire period of such a reduction in the tax base.

Example

An organization that applies a taxation system for agricultural producers received income in the amount of 680,000 rubles at the end of 2013. and incurred expenses in the amount of 910,000 rubles.

Thus, based on the results of the tax period for 2013, a loss was received in the amount of 230,000 rubles. (680,000 rub. - 910,000 rub.).

Based on the results of the tax period 2014, the Organization received income in the amount of 1,100,000 rubles, expenses amounted to 920,000 rubles.

The tax base for the Unified Agricultural Tax for 2014 amounted to 180,000 rubles. (RUB 1,100,000 - RUB 920,000).

The amount of loss by which the Organization has the right to reduce the tax base for 2014 is 180,000 rubles, which is less than 230,000 rubles. (amount of loss for 2013).

Thus, the amount of Unified Agricultural Tax payable for 2014 will be 0 rubles.

The remaining loss is RUB 50,000. (RUB 230,000 - RUB 180,000). An organization can take this amount into account when calculating the tax base for the following tax periods.

Let us assume that at the end of 2015 the Organization received income in the amount of 1,630,000 rubles. and incurred expenses in the amount of RUB 1,230,000.

The tax base for the Unified Agricultural Tax for 2015 is 400,000 rubles. (RUB 1,630,000 - RUB 1,230,000).

Thus, in 2015 the Organization will be able to fully take into account the amount of loss incurred in 2013. The tax amount will be:
(400,000 rub. - 50,000 rub.) x 6% = 21,000 rub.

Arbitration practice and current issues

Let us consider cases from arbitration practice on issues related to the calculation of unified agricultural taxes and current issues.

Rent for land plots if payment is made in kind

As a general rule, expenses of the Unified Agricultural Tax payer are recognized as expenses after their actual payment (clause 2, clause 5, article 346.5 of the Tax Code of the Russian Federation). The same norm states that for the purpose of calculating the Unified Agricultural Tax, payment for services is considered to be the termination of the obligation of the taxpayer - the purchaser of the specified services to the seller, which is directly related to the provision of services. In this case, expenses for payment for services of third parties are taken into account at the time of repayment of the debt by writing off funds from the taxpayer’s current account, making payments from the cash register, and in the case of another method of repaying the debt - at the time of such repayment.

Consequently, expenses for renting land plots made in the form of payment in kind can be taken into account when determining the tax base under the Unified Agricultural Tax. In this case, payment in kind must be converted into rubles, taking into account market prices for products transferred through payment in kind.

Travel expenses

The company on the Unified Agricultural Tax is going to send one of its employees to another region. Is it possible to recognize travel expenses on the date of issue of money for reporting?

No you can not. Expenses must be documented (clause 3 of article 346.5, clause 1 of article 252 of the Tax Code of the Russian Federation). And this can only be done with the help of an employee’s advance report approved by the head of the company.

It turns out that travel expenses should be written off only on the date of approval of the expense report. And not before.

Expenses for the construction of fixed assets

Can a Unified Agricultural Tax payer building a hangar for storing grain and equipment both on our own, and with the involvement of contractors, take into account the costs of construction before its completion?

No, until the fixed asset is built, the costs of its construction are not taken into account when determining the tax base under the Unified Agricultural Tax. After the OS facility is put into operation, the costs of its construction are taken into account when determining the tax base for the Unified Agricultural Tax in the manner established by clause 4 of Art. 346.5 of the Tax Code of the Russian Federation.

Costs of purchasing an expensive car

The head of a peasant farm bought an expensive a car. Is it possible to pay for the purchase of such vehicle taken into account when calculating the Unified Agricultural Tax?

In paragraph 1 of Art. 252 of the Tax Code of the Russian Federation establishes that expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. Thus, it is possible to take into account the costs of an expensive car when calculating the unified agricultural tax. But only on the condition that they were produced to carry out activities aimed at generating income.

The costs of maintaining, operating and repairing a vessel purchased for crab fishing, which did not go to sea due to circumstances beyond the taxpayer’s control, can be taken into account for the purposes of the Unified Agricultural Tax.

A fishing company - a payer of the single agricultural tax - purchased a used crab fishing vessel. After receiving a certificate of ownership from the seaport administration, the vessel was registered as a fixed asset. However, it never went to sea. The reason for this was the moratorium on Kamchatka crab fishing in the coastal zone, introduced by the Government of the Russian Federation in 2010 and still in force.

Nevertheless, the company incurred costs for the maintenance, operation and repair of the vessel, which were taken into account for the purposes of the Unified Agricultural Tax. This circumstance caused complaints from the tax authority. The inspectors found the costs involved to be unreasonable.

The judges of three instances sided with the company, canceling the fiscal decision on the following grounds (see Resolution of the Court of Justice of the North-Western District dated 03/06/2015 in case No. A42-7806 /2013).

In accordance with Art. 346.4 of the Tax Code of the Russian Federation, the object of taxation under the Unified Agricultural Tax is income reduced by the amount of expenses.

The procedure for determining and recognizing income and expenses is established by Art. 346.5 Tax Code of the Russian Federation.

For the purposes of the Unified Agricultural Tax, those listed in paragraph 2 of Art. are taken into account. 346.5 of the Tax Code of the Russian Federation, expenses, including expenses for the acquisition, construction and production of fixed assets, for the repair of fixed assets (including leased ones), etc. A prerequisite is that such expenses must be economically justified and documented (clause 3 of Article 346.5, p. 1 Article 252 of the Tax Code of the Russian Federation).

The arbitrators found that the disputed costs met the above criteria. The vessel was purchased for the purpose of using it in production activities, for catching and processing crab on the basis of an agreement between Federal agency on fisheries and the taxpayer of agreements to secure a share in the total volume of industrial fishing quotas. It was not possible to operate the vessel due to the moratorium on crab fishing.

In addition, due to the constitutional principle of freedom of economic activity, tax authorities do not have the right to interfere in the activities of the taxpayer and evaluate the expenses incurred by him from the point of view of efficiency and expediency. This is the position of the Constitutional Court of the Russian Federation, expressed in Determinations dated 06/04/2007 No. 320-O-P, 366-O-P.

Judicial control is also not intended to check the economic feasibility of decisions made by business entities that have independence and broad discretion in the business sphere, since due to the risky nature of such activities, there are objective limits in the ability of the courts to identify the presence of business miscalculations in it (Resolution of the Constitutional Court of the Russian Federation dated 24.02 .2004 No. 3-P).

Thus, the company rightfully included the costs incurred for the maintenance, operation and repair of the purchased vessel as part of the expenses for determining the tax base for agricultural tax. The inspectorate had no legal basis for excluding the disputed expenses.

Amounts of advance payment for agricultural tax are not taken into account in expenses when forming the tax base for the Unified Agricultural Tax.

Fiscal officials, during an on-site inspection of an organization that pays the Unified Agricultural Tax, came to the conclusion that the taxpayer had unlawfully taken into account the amount of the advance payment for agricultural tax as expenses. The organization did not agree with the inspectors' conclusions and appealed to a higher tax authority. The regional Federal Tax Service left the inspectorate's decision unchanged. The case went to court.

The arbitrators of three instances took the side of the tax authorities, and here’s why (see (Resolution Arbitration Court Far Eastern District dated January 21, 2015 No. F03-6049 /2014).

The object of taxation under the Unified Agricultural Tax is income reduced by the amount of expenses, which, by virtue of clause 3 of Art. 346.5 of the Tax Code of the Russian Federation are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (Article 346.4 of the Tax Code of the Russian Federation).

The list of expenses not taken into account for tax purposes is contained in Art. 270 Tax Code of the Russian Federation. Clause 4 of this norm provides that expenses in the form of tax amounts are not taken into account for tax purposes, that is, they do not reduce the tax base.

Based on the foregoing, the judges pointed out that the organization had no legal basis for taking into account the amount of the advance payment for this tax paid at the end of the reporting period in expenses when forming the tax base under the Unified Agricultural Tax.

Advance payments made under the Unified Agricultural Tax are counted towards the payment of the Unified Agricultural Tax based on the results of the tax period (clause 3 of Article 346.9 of the Tax Code of the Russian Federation).

The organization did not take into account that Ch. 26.1, as well as Art. 252 of the Tax Code of the Russian Federation do not contain rules establishing the possibility of taking into account, when forming the taxable base for a specific tax for a specific tax period, the amount of tax calculated for the same period (including advance payments).

Proceeds from a one-time transaction for the sale of property, as well as from the rental of property, are not taken into account in the total income from sales for the purposes of the Unified Agricultural Tax.

The company carried out activities in the cultivation of grain and other agricultural crops. Believing that it complies with the conditions provided for in paragraph 2 of Art. 346.2 of the Tax Code of the Russian Federation, she applied the Unified Agricultural Tax.

Fiscals in progress tax audit came to the conclusion that the share of proceeds from the sale of agricultural products in the taxpayer’s total income from sales for the tax period was less than 70%.

According to the controllers, the agricultural producer unreasonably did not take into account the sales proceeds to determine the specified ratio. wall panels, seeders and reapers, as well as income from rental property.

These circumstances served as the basis for additional taxes under the general system.

Having disagreed with the inspector’s decision, the company challenged it in arbitration and won the dispute in three instances on the following grounds (see Resolution of the Arbitration Court of the Ural District dated November 19, 2014 No. F09-7705 /14).

Unified agricultural tax has the right to be applied by agricultural producers - organizations and entrepreneurs that produce agricultural products, carry out their primary and subsequent (industrial) processing and sell these products, provided that in the total income from sales the share of income from the sale of such agricultural products is at least 70% (clause 2 Article 346.2 of the Tax Code of the Russian Federation).

If, at the end of the tax period, the taxpayer does not meet the conditions established by paragraphs 2, 2.1, 5 and 6 of Art. 346.2 of the Tax Code of the Russian Federation, he is considered to have lost the right to apply the Unified Agricultural Tax from the beginning of the tax period in which the violation was committed (clause 4 of Article 346.3 of the Tax Code of the Russian Federation).

The courts came to the conclusion that in the case under consideration the company did not sell property on a systematic basis, the sale was one-time in nature, and therefore the funds received by the taxpayer from the sale of wall panels, seeders and reapers should not have been taken into account in total income when determining the share of income from the sale of agricultural products.

Thus, the sale of the disputed property could not be considered as an independent type of activity, and therefore income from the sale of these objects could not be taken into account as part of the income from the sale of goods (work, services) when determining the status of an agricultural producer.

In addition, the arbitrators found that the book of income and expenses presented by the company indicated that, in addition to a single sale of the disputed property, the taxpayer mainly sold agricultural products grown by him.

The courts also recognized the legality of reflecting the amount of revenue from the rental of property as part of non-operating income, since by virtue of clause 4 of Art. 250 of the Tax Code of the Russian Federation, in particular, income from leasing (subleasing) property is recognized as such, if such income is not determined by the taxpayer in the manner established by Art. 249 of the Tax Code of the Russian Federation.

The arbitrators found that leasing property was not the main activity of the company. Data that the taxpayer took such income into account in the manner prescribed by Art. 249 of the Tax Code of the Russian Federation, the tax authority did not submit.

Under such circumstances, based on the provisions of paragraph 1 of Art. 346.5, paragraph 1 of Art. 39, paragraphs 3 - 5 art. 38 of the Tax Code of the Russian Federation, the amount of income from leasing property should not participate in the calculation of the share specified in clause 4 of Art. 346.3 of the Tax Code of the Russian Federation, since the amount of income from the sale of agricultural products is subject to accounting in the total income from sales.

Accordingly, amounts of income from leasing property should not be included in income from the sale of goods, works, and services not classified as agricultural products when determining the share of income from the sale of agricultural products.

Since the share of income from the sale of agricultural products in the total income from sales, which could not include income from the sale of wall panels, a seeder and a reaper, as well as income from the rental of property, amounted to more than 70%, the company rightfully considered itself a payer of the Unified Agricultural Tax and applied specified special mode.

Agricultural products produced on a toll basis by third parties are not recognized as agricultural products of their own production for the purposes of the Unified Agricultural Tax.

Fiscal officials conducted an on-site inspection of a fishing organization that pays the Unified Agricultural Tax, came to the conclusion that it did not comply with the concept of “agricultural producer” and assessed additional taxes according to the general taxation system. The reason for this was the following circumstances.

The organization sent fish caught on the basis of permits for catching (extraction) of aquatic biological resources for processing to fish processing vessels of third-party companies. Processing of raw fish was carried out by the specified processors, and payment for processing services was made in finished products (50% of the finished products were transferred to the processor). The organization sold its share of finished products independently or through a commission agent.

The inspectors indicated that income received from the sale of agricultural products produced on a toll basis by third parties could not be taken into account for the purposes of Ch. 26.1 of the Tax Code of the Russian Federation, since it was not income from the sale of products produced in-house. The case went to court.

The arbitrators of the first instance took the side of the tax authority, pointing out that the production of products on their own means the production of products by the same person who caught aquatic biological resources.

The appeal, however, did not agree with its colleagues. The judges justified their decision by the fact that, as part of the execution of the disputed contracts, the organization processed its own catches, which made it possible finished products considered as products produced in-house.

The FAS arbitrators put an end to the dispute (see Resolution of the FAS Volga-Vyatka District dated 08.08.2013 in case No. A38-4480 /2012). The final verdict, unfortunately, was not in favor of the taxpayer. Let us present the logic of the cassation instance.

Payers of the Unified Agricultural Tax are recognized as organizations and individual entrepreneurs who are agricultural producers and have switched to paying the Unified Agricultural Tax in the manner prescribed by Chapter. 26.1 of the Tax Code of the Russian Federation (clause 1 of Article 346.2 of the Tax Code of the Russian Federation), as well as fishing organizations and individual entrepreneurs (clause 2 of clause 2.1 of Article 346.2 of the Tax Code of the Russian Federation). To do this, certain conditions must be met, namely:

the average number of employees during the tax period does not exceed 300 people;
in the total income from the sale of goods (works, services), the share of income from the sale of their catches of aquatic biological resources and (or) fish and other products from aquatic biological resources produced on their own from them is at least 70% for the tax period;
fishing is carried out on fishing fleet vessels owned by such organizations or individual entrepreneurs or used on the basis of charter agreements (bareboat charter and time charter).

Thus, income from the sale of one’s own catch and (or) fish and other products from aquatic biological resources produced from these catches using one’s own resources is subject to accounting. Agricultural products produced on a toll basis by third parties cannot be considered products produced in-house.

Since in the situation under consideration, income from the sale of agricultural products minus disputed amounts amounted to less than 70% of total income, the taxpayer did not have the right to apply the Unified Agricultural Tax.