Taxes for agricultural producers. Unified agricultural tax (unified tax) Calculation of unified tax per year using an example

Enterprises engaged in the production and processing of agricultural products have the right to apply a special taxation regime.

The transition to a special unified agricultural tax regime is carried out when opening a company or before the start of the calendar year. The system has restrictions on the types of activities and the amount of revenue from produced and processed agricultural products in the total amount of income received.

The system is characterized by a minimum number of taxes and reporting forms submitted to control authorities.

The enterprise maintains a simplified form of accounting on the Unified Agricultural Tax. The accounting procedure is similar to the document flow under the condition of participation in the production and processing of agricultural products.

As part of the application of the regime the agricultural sector includes:

Plant growing.
Agriculture.
Forestry.
Animal husbandry.
Fishing, including catching fish.

The procedure for applying the system is defined in Art. 346.2 of the Tax Code of the Russian Federation, which also establishes a limited list of persons entitled to apply the taxation system.

Who can use it and when?

Enterprises whose share of revenue from the sale of agricultural products is at least 70% of total income have the right to use the system. The total share of revenue does not take into account revenues received from the state. For example, one of the types of government compensation issued to agricultural enterprises is the amount received by enterprises in the event of abnormal weather conditions - drought or heavy rains.

There are no restrictions on the organizational form of companies. If there is no income, the system may be denied. For newly created enterprises, the share of revenue is determined based on the last reporting period.

The system can be used by an organization or a corresponding profile.

system can use:

Agricultural cooperatives and partnerships. Among the types of institutions there are horticultural partnerships, marketing and processing cooperatives and other entities whose revenue is received from the sale of products of their own production.
Enterprises engaged in the cultivation and processing of agricultural and livestock products.
Companies involved in catching and processing fish.

Special importance in the legislation is given to fisheries. Town-forming enterprises (fishing cooperatives and cooperatives) must have a staff of at least the number of residents of the village. Companies operating on fishing vessels must employ more than 300 people.

Definition rights to use system is based on agricultural production.

An enterprise engaged only in processing cannot switch to paying the Unified Agricultural Tax. Also They have no right to apply company mode:

Being a manufacturer or seller of excisable products.
Those involved in the gambling business.
Budgetary, state-owned enterprises.

Since 2016 restriction lifted in the application of the Unified Agricultural Tax system, previously established for enterprises with branches.

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Advantages and disadvantages of such a tax system

The system has a significant number of advantages. TO positive conditions modes include:

Simplified accounting of income, expenses and liabilities that do not require significant accounting staff.
The minimum number of taxes paid to the budget.
Availability of a preferential tax rate compared to the amount paid when maintaining the OSN.
There is no need to pay a minimum tax when receiving losses, which puts users of the regime in a more advantageous position compared to enterprises using the simplified tax system.
Possibility of writing off losses as expenses within 10 years from the date of occurrence of the event.

TO shortcomings taxation systems include:

The presence of restrictions related to the specifics of the activity - the need to adhere to the 70% limit on the share of income received from processing products independently grown or produced.
The existence of a maximum size for the size of a fishing enterprise.
Failure to include the amount paid to the supplier in products or costs incurred. The tax law requirement has been applied since 2016.
VAT, unjustifiably allocated to, is subject to payment to the budget and taxation as a single tax.

The system is a preferential form of taxation. The disadvantages of accounting are insignificant and relate mainly to the conditions for the possibility of applying the regime.

What taxes does the Unified Agricultural Tax replace?

When paying a single tax calculated in connection with the use of the Unified Agricultural Tax system, the taxpayer exempt from the obligation to pay a number of taxes. The list of excluded taxes depends on the organizational form.

Not paid:

Legal entities taxes related to the maintenance of the general system - income tax, VAT.
Individual entrepreneurs – , VAT.

If the right to use the system is lost, the taxpayer must calculate all taxes under the OSN (for and) from the beginning of the calendar year.

Rules for the transition to Unified Agricultural Tax and combination with other systems

The notification method of switching to the regime is used. Making a decision to use the system does not require the approval of the tax authorities, except in cases where the enterprise does not comply with the requirements of the Tax Code of the Russian Federation established for the use of the system.

Claim the right To apply the Unified Agricultural Tax regime, the taxpayer must register at the place of tax registration. The notification is drawn up in 2 copies in the form approved by law.

Legislation established deadlines for transition to unified agricultural tax. Start of application (submission of notification) is possible:

Within 30 days from the date of entry of the enterprise into the state register. Missing the deadline means an automatic transition to the generally established system, under which more taxes are paid.
No later than the last day of the year preceding the transition.

It is not possible to refuse to apply the tax regime during a calendar year. An exception is made for enterprises that have lost the right to maintain unified agricultural tax during the tax period and are forcibly transferred to the general regime.

Enterprises leading the Unified Agricultural Tax, can combine mode with other forms:

Legal entities - p.
Individual entrepreneurs - with UTII and.

With the additionally applied UTII regime, it is not used to conduct activities for the sale of products of own production through retail chains.

Combination feature modes:

Enterprises must keep separate records of income and expenses, the absence of which does not allow combining regimes.
The share of participation in the revenue of income received from the sale of a core agricultural product in the amount of 70% is calculated based on all amounts received by the enterprise.

Association is not allowed accounting with general or simplified taxation systems.

If the taxpayer exceeds the restrictions established for the system, the organization or individual entrepreneur is obliged to submit a notification to the Federal Tax Service no later than 15 days from the date the circumstances arose. The taxpayer, if he loses the right to use the system, must submit a declaration until the 25th day of the month following the period of loss of rights.

Loss of right application of the Unified Agricultural Tax automatically leads to the transition of the enterprise to the general taxation regime. The taxpayer is obliged to recalculate assets, income, expenses in accordance with the OSN and pay taxes accrued during the year.

Required:

Bring accounting into line with the general taxation system. Particular difficulty arises when the organization has property that falls under the depreciable category. From the beginning of the calendar year, the enterprise must prepare records according to the requirements established by accounting when it is fully maintained.
Pay taxes applied by OSN. Amounts of advance payments under the Unified Agricultural Tax can be offset against payments of the corresponding budget.

If an enterprise wishes to voluntarily switch to another taxation system, a notification is also submitted to the Federal Tax Service with a submission deadline of December 31 of the year preceding the transition. The system can be used again no earlier than one year after refusal or loss of the right to use.

The size of the rate under the Unified Agricultural Tax. Tax calculation rules

Established by law tax rate– 6% of the base calculated by the taxpayer.

Features of the definition bases:

The amount is calculated on a cumulative basis from the beginning of the calendar year or the day of registration for newly created companies.
The value is defined as the difference between income received and expenses incurred.
Enterprises that suffered losses in the previous tax period have the right to reduce the base by their full amount or part thereof. Losses can be carried forward over the next 10 years.

To confirm the losses received by the enterprise, during the inspection, inspectors of the Federal Tax Service must present documents confirming the fact. If losses were incurred over several periods, they are written off in the order in which they occurred. Only losses incurred from agricultural activities are taken into account. Expenses must be documented and economically justified.

Taxpayers using the Unified Agricultural Tax obliged keep records of income and expenses. Features of documentary confirmation of the tax base:

Accounting is carried out using (KUDiR).
Indicators are formed according to. Expenses take into account amounts paid to the supplier for goods, services and work actually received. Income is included in revenue after receipt of actual payment to the bank account or cash desk of the enterprise.
The data is generated on an accrual basis during the tax period – the calendar year.

Enterprises must maintain mandatory document flow.

The rules for calculating and paying unified agricultural taxes are discussed in the following video lesson:

Payment procedure and terms

The legislation establishes reporting and tax periods for maintaining the system. Based on the results of the six-month reporting period, part of the single tax is paid. At the end of the annual calendar period, the final calculation of obligations is made taking into account the amounts of the advance payment. The amount of tax paid to the budget does not reduce the size of the annual tax base.

Deadlines have been set to enter amounts into the budget:

Until July 25 of the current period for advance payments.
Until March 31 of the year following the end of the tax period.

If the payment date falls on a weekend, the payment deadline is postponed to the next business day.

Reporting procedure

Tax return is the main reporting of enterprises paying the Unified Agricultural Tax. The procedure for filling out the declaration is established by Appendix No. 2 to Order of the Ministry of Finance dated June 22, 2009 No. 57n.

Document defines:

Composition of the declaration. The document consists of a title page, a section containing the amount payable, a calculation section and a sheet showing the amount of loss received in previous periods.
Procedure for submitting a document.
Determination of the date upon which the declaration is considered filed.
General rules for filling out the form - no blots, errors, binding the document, numbering.
The procedure for filling out title data and all sections of the declaration.

Tax return filing deadlines coincide with tax payment dates. Starting from 2016, a new declaration form is used, approved by order of the Federal Tax Service of the Russian Federation dated February 1, 2016 No. ММВ-7-3/51@. The innovation affected tax calculation. Section 2 contains a line regarding preferential taxation of the Crimean peninsula and the city of Sevastopol.

For information about the reporting procedure, watch the following video:

Responsibility for violations

Taxpayers who commit tax violations are punished similarly to persons applying other tax regimes. For late submission of the declaration, a fine is imposed in the amount of 5 to 30% of the amount indicated for payment. The fine cannot be less than 1000 rubles. Failure to pay tax entails a fine of 20 to 40% of the amount of the obligation to the budget.

The Unified Agricultural Tax (USAT) is a tax that is paid by producers of agricultural goods upon their voluntary transition to this special tax regime (clause 1, clause 2 of Article 346.1 of the Tax Code of the Russian Federation).

In order to switch to a special regime in the form of paying the Unified Agricultural Tax, organizations and entrepreneurs need to notify the tax office at their place of registration (clause 1 of Article 346.3 of the Tax Code of the Russian Federation).

If we talk about the Unified Agricultural Tax (what it is in simple words), then this is a special regime for producers of agricultural goods, which allows you to pay tax at a lower rate, simplify reporting and document flow.

Unified agricultural tax: taxation

Organizations applying a special tax regime for agricultural producers are exempt from paying corporate income tax and corporate property tax, with the exception of the situations specified in paragraph 3 of Art. 346.1 Tax Code of the Russian Federation. Entrepreneurs who have switched to the use of Unified Agricultural Tax are exempt from paying property tax for individuals and personal income tax in relation to income received from business activities, with the exception of the situations specified in paragraph 3 of Art. 346.1 Tax Code of the Russian Federation.

Until January 1, 2019, agricultural producers using the Unified Agricultural Tax were exempt from paying VAT, with the exception of the situations specified in paragraph 3 of Art. 346.1. But starting from January 1, 2019, changes in the tax legislation of the Russian Federation oblige organizations and individual entrepreneurs that have switched to the Unified Agricultural Tax to calculate and pay VAT in the general manner in accordance with Chapter. 21 of the Tax Code of the Russian Federation (clause 12 of article 9 of Federal Law dated November 27, 2017 N 335-FZ, Letter of the Federal Tax Service dated May 18, 2018 No. SD-4-3/9487@).

Also, payers of the Unified Agricultural Tax of the Tax Code of the Russian Federation are obligated to pay transport tax and other taxes (for example, water tax) if they have the appropriate objects of taxation.

Unified agricultural tax in 2019

The Unified Agricultural Tax is calculated based on the results of the six months, the tax amount is determined as the difference between income and expenses, multiplied by the tax rate (clause 1 of Article 346.6, clause 2 of Article 346.7, clause 1, clause 2 of Article 346.9 of the Tax Code of the Russian Federation).

The tax rate of the Unified Agricultural Tax is set at 6% (clause 1 of Article 346.8 of the Tax Code of the Russian Federation). At the same time, the laws of the constituent entities may establish differentiated rates ranging from 0 to 6% for all or certain categories of taxpayers, depending on: the types of agricultural products produced, the amount of income, the place of business activity and/or the average number of employees.

Payment of the unified agricultural tax, as well as the advance payment on it, is made by organizations (IP) at the place of their registration (clause 4 of article 346.9 of the Tax Code of the Russian Federation). In this case, the advance payment under the unified agricultural tax is paid no later than the 25th day of the month following the half-year (clause 2 of article 346.7, clause 2 of article 346.9 of the Tax Code of the Russian Federation). The tax itself is paid no later than March 31 of the following year (clause 5 of Article 346.9 of the Tax Code of the Russian Federation, clause 2 of Article 346.10 of the Tax Code of the Russian Federation).

When terminating activities as producers of agricultural goods, the Unified Agricultural Tax must be paid no later than the 25th day of the month following the month in which such activities were terminated, according to the notification sent to the Federal Tax Service (clause 2 of Article 346.10 of the Tax Code of the Russian Federation).

Deadline for payment of Unified Agricultural Tax in 2019:

Tax return for the unified agricultural tax

A tax return under the Unified Agricultural Tax is submitted by organizations (individual entrepreneurs) using this special regime at the end of the year to the tax office at the place of their registration no later than March 31 of the following year (clause 1 of article 346.7, clause 1, clause 2 of article 346.10 of the Tax Code of the Russian Federation ).

When terminating activities as producers of agricultural goods, a tax return under the Unified Agricultural Tax must be submitted no later than the 25th day of the month following the month in which such activities were terminated, according to the notification sent to the Federal Tax Service (

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 of the Tax Code of the Russian Federation.

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 legislation of the 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. At the same time, expenses are taken into account only for those fixed assets that are used in business activities (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 the loan was issued - for the purchase of raw materials, fixed assets or replenishment of working capital - does not matter for tax accounting of expenses. 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 a 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 the unified agricultural tax 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 either on its own or with the involvement of contractors, take into account construction costs 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 car. Is it possible to take into account the costs of purchasing such a vehicle 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 the conclusion of agreements between the Federal Fisheries Agency and the taxpayer 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 of the Arbitration Court of the 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.

During the tax audit, fiscal officials came to the conclusion that the share of revenue 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 inspectors, the agricultural producer unreasonably did not take into account the revenue from the sale of wall panels, a seeder and a reaper, as well as income from the rental of property to determine the specified ratio.

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 argued their decision by saying that, as part of the execution of the disputed contracts, the organization processed its own catches, which allowed the finished products to be considered products produced on their own.

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.

is a fee paid by individuals and legal entities engaged in agricultural production. Compared to the general taxation regime, the Unified Agricultural Tax makes it possible to reduce the costs of producers associated with the transfer of mandatory payments to the state. Like other taxes, the unified agricultural tax must be paid within a certain period of time.

Procedure for paying unified agricultural tax

The subjects of agricultural tax are:

vegetable gardening, horticultural and livestock cooperatives;
private entrepreneurs and companies engaged in the production and marketing of agricultural products;
companies whose activities are related to industrial fishing (if the number of employees does not exceed 300 people).

Payers pay the Unified Agricultural Tax if agricultural activity brings them at least 70% of the total income. In addition, the Unified Agricultural Tax does not apply to budgetary and government organizations, to entities involved in the sale of excisable goods, and to companies that have a network of branches and representative offices.

Currently, the interest rate of the Unified Agricultural Tax throughout the Russian Federation is 6%. For the Republic of Crimea and the federal city of Sevastopol, the possibility of reducing the rate is provided. The tax base is the total amount of income of the subject for the previous calendar year, reduced by the total amount of expenses.

Tax payment deadlines

The deadline for paying the Unified Agricultural Tax for 2016 and the corresponding procedure are regulated in Article No. 346 of the Tax Code of the Russian Federation, as amended on December 28, 2016. The tax period for paying the Unified Agricultural Tax is one calendar year, therefore in 2017, entrepreneurs and companies will pay this tax per calendar year 2016

The deadline for paying the Unified Agricultural Tax for 2016 is no later than March 31, 2017. If the subject has officially ceased to engage in agricultural activities, then he must submit a tax return and pay the tax no later than the 25th day of the month following the month in which the notice of termination of activity was submitted.

There are also reporting periods for the payment of unified agricultural taxes, the duration of which is one calendar half-year. No later than the 25th day of the calendar month following the month of the end of the last reporting period, so-called advance payments under the unified agricultural tax must be made. When calculating annually, such payments will be counted towards the total tax amount.

The tax return can be completed either on paper or electronically. Firms on the Unified Agricultural Tax also submit financial statements, and individual entrepreneurs certify the Book of Income and Expenses to the Federal Tax Service. Note that KUDiR for the simplified tax system, unlike the unified agricultural tax, does not need to be certified since 2014.

In order to avoid fines for missing the deadline for paying the Unified Agricultural Tax in 2017, it is necessary to prepare all documents in advance and fill out a tax return.

Basis and legal basis

The taxation system in the form of Unified Agricultural Tax - the unified agricultural tax - is one of five special tax regimes. It is intended for use in agriculture, as the name suggests.

Like all other special regimes, the Unified Agricultural Tax replaces the payment of income tax and VAT, and the Unified Agricultural Tax also replaces the payment of corporate property tax.

The unified agricultural tax was introduced by Chapter 26.1 of the Tax Code of the Russian Federation. Reporting forms, as usual, are established by the financial department. Also, clarifications from the Ministry of Finance and the Federal Tax Service of the Russian Federation can be included in the legal framework for the Unified Agricultural Tax - these clarifications are not of a regulatory nature, but help to understand various aspects of the application of the tax.

The procedure for transition to Unified Agricultural Tax

The transition to a single agricultural tax is voluntary. You must decide on your desire to apply the unified agricultural tax before December 31 of the year preceding the year from which the unified agricultural tax will be applied. It is during this period - before December 31 - that you need to submit a corresponding notification to the tax authority at your location (place of residence). It indicates the share of income from the sale of agricultural products produced by the taxpayer.

A newly created organization or a newly registered individual entrepreneur has the right to notify about the transition to paying the Unified Agricultural Tax no later than 30 calendar days from the date of registration with the tax authority indicated in its certificate.

Please pay attention!

Special conditions for notification of the transition to the unified agricultural tax are established by Article 346.3 of the Tax Code of the Russian Federation for organizations that are included in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ.

Organizations and entrepreneurs that have not submitted a notification of the transition to paying the unified agricultural tax within the established time frame are not recognized as payers of the unified agricultural tax and, accordingly, will not be able to apply this taxation regime in the new year.

Taxpayers who have switched to paying a single agricultural tax do not have the right to switch to other tax regimes before the end of the tax period.

If, at the end of the tax period, the taxpayer ceases to comply with the above mandatory conditions, then he is considered to have lost the right to apply the unified agricultural tax from the beginning of the year in which this violation was committed or detected.

If the taxpayer has lost the right to use the unified agricultural tax, he is obliged to inform the tax authority about the transition to a different taxation regime within 15 days after the expiration of the reporting (tax) period.

Taxpayers have the right to switch from the Unified Agricultural Tax to another taxation regime from the beginning of the new calendar year. To do this, you need to notify the tax authority at the location of the organization (or place of residence of the individual entrepreneur) again no later than January 15.

Taxpayers who have switched to a different tax regime have the right to switch again to paying the Unified Agricultural Tax no earlier than one year after losing the right to use it.

Taxpayers

Taxpayers of the Unified Agricultural Tax- these are organizations and individual entrepreneurs who are agricultural producers and have switched to paying a single agricultural tax in the manner established by the Tax Code of the Russian Federation.

Agricultural producers can be:

Organizations and individual entrepreneurs:
- producing agricultural products;
- those carrying out its primary and subsequent (industrial) processing (including on leased fixed assets);
- selling these products.
All the above conditions must be met simultaneously. If a company does not produce agricultural products, but only purchases them, processes them and sells them, then they will not be able to become a payer of the Unified Agricultural Tax.
A prerequisite for the transition to the Unified Agricultural Tax is that based on the results of work for the calendar year preceding the year in which the application for the transition to paying the Unified Agricultural Tax is submitted, the share of income from the sale of agricultural products must be at least 70% of the total income of the taxpayer.
Agricultural consumer cooperatives - if, based on the results of their work for the previous calendar year, the share of their income from the sale of agricultural products of their own production by members of these cooperatives, as well as from work (services) for members of these cooperatives, is at least 70% of the total income.
City- and village-forming Russian fishery organizations, the number of employees in which, taking into account family members living with them, is at least half the population of the corresponding locality. For them, the following conditions are mandatory (for the transition to the Unified Agricultural Tax):
- in the total income from the sale of goods (work, services) for the previous year, the share of their income from the sale of their catches and (or) fish and other products produced from them on their own is at least 70%;
- they carry out fishing on fishing fleet vessels owned by them, or use them on the basis of charter agreements (bareboat charter and time charter).
Fishery organizations and individual entrepreneurs.

Mandatory conditions for the transition to the Unified Agricultural Tax:

the average number of employees for each of the two calendar years preceding the filing of the notification 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 for the previous year is at least 70%.

The full list of agricultural producers who have the right to switch to paying the Unified Agricultural Tax is specified in Article 346.2 of the Tax Code of the Russian Federation.

The following persons are not entitled to switch to paying the unified agricultural tax:

organizations and individual entrepreneurs engaged in the production of excisable goods;
organizations engaged in organizing and conducting gambling;
state-owned, budgetary and autonomous institutions.

Agricultural products for the purpose of taxation of the Unified Agricultural Tax include:

agricultural and forestry crop products;
livestock products, incl. obtained as a result of growing and growing fish, as well as other aquatic biological resources.

The closed list of agricultural products was approved by Decree of the Government of the Russian Federation of July 25, 2006 N 458.

Tax exemption

Organizations that have switched to paying the Unified Agricultural Tax are exempt from the obligation to pay:

corporate income tax;
corporate property tax;

Individual entrepreneurs who have switched to paying the Unified Agricultural Tax are exempt from the obligation to pay:

personal income tax (in relation to income received from business activities);
property tax for individuals (in relation to property used for business activities);
value added tax (with the exception of VAT payable when importing goods into the territory of the Russian Federation and other territories under its jurisdiction).

Other taxes and fees are paid in accordance with the legislation of the Russian Federation on taxes and fees.

Please pay attention!

Organizations and individual entrepreneurs who are payers of the unified agricultural tax are not exempt from performing the duties of tax agents.

Object of taxation and tax base

The object of taxation under the Unified Agricultural Tax is income reduced by expenses. The procedure for determining income and expenses is established by Article 346.5 of the Tax Code of the Russian Federation.

The tax base is the monetary expression of income reduced by the amount of expenses.

The date of receipt of income is the day of receipt of funds into bank accounts and (cash), receipt of other property (work, services), property rights, as well as repayment of debt in another way (cash method).

Expenses are recognized as expenses after they are actually paid.

Income and expenses in foreign currency are converted into rubles at the exchange rate of the Central Bank of the Russian Federation established accordingly on the date of receipt of income (date of expenses). Income received in kind is taken into account based on the contract price, taking into account market prices determined by the rules of Art. 105.3 NK.

The tax base can be reduced for a tax period by the amount of the loss received based on the results of previous tax periods. Taxpayers have the right to carry forward losses to future tax periods within 10 years following the tax period in which the loss was incurred.

Organizations are required to keep records of their performance indicators necessary for calculating the tax base and the amount of unified agricultural tax, based on accounting data.

Individual entrepreneurs may not keep accounting records, but they are required to keep records of income and expenses for the purposes of calculating the tax base for the unified agricultural tax in the book of income and expenses of individual entrepreneurs using the unified agricultural tax. The form and procedure for filling out this book were approved by Order of the Ministry of Finance of Russia dated December 11, 2006 N 169n.

Please note!

Taxable period

The tax period is a calendar year.

The reporting period is half a year.

Tax rates

The tax rate for the Unified Agricultural Tax is set by the Tax Code at 6% and is generally unchanged.

However, since 2015, the possibility of lowering the unified agricultural tax rate has been introduced for Crimea and Sevastopol. For the period 2015-2016. These regional authorities could reduce the rate to 0%. For the period 2017-2021. reduction is possible only up to 4%.

In 2016, both Sevastopol and the Republic of Crimea established a tax rate under the Unified Agricultural Tax of 0.5%.

In 2017, according to the laws of the Republic of Crimea and the city of Sevastopol, the unified agricultural tax rate was increased to a minimum of 4%.

Please pay attention!

According to paragraph 2 of Art. 346.8 of the Tax Code of the Russian Federation, the rate for the Unified Agricultural Tax, established by the laws of Crimea and Sevastopol for 2017, will not increase until 2021, that is, during this entire period it will be equal to 4%.

The procedure for calculating and paying the unified agricultural tax. Reporting

When applying the Unified Agricultural Tax, the tax is calculated as a percentage of the tax base corresponding to the tax rate. The taxpayer must calculate the tax himself according to the rules established by the Tax Code of the Russian Federation.

Based on the results of the reporting period, it is necessary to calculate the amount of the advance payment based on the tax rate and the actual income received, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period until the end of the six months. The advance must be paid no later than 25 calendar days from the end of the reporting period.

At the end of the tax period, taxpayers submit tax returns and pay the Unified Agricultural Tax to the tax authorities:

organizations - at their location;
individual entrepreneurs - at their place of residence.

You must submit your tax return and pay taxes for the previous year no later than March 31 of the year.

The tax return form was approved by order of the Federal Tax Service of Russia dated July 28, 2014 N ММВ-7-3/ Can be submitted both in paper and electronic form.

Upon termination of activity as an agricultural producer, an organization or individual entrepreneur must pay tax and submit a declaration under the Unified Agricultural Tax no later than the 25th day of the month following the one in which, according to the notification, the activity was terminated.

Please pay attention!

Taxpayers whose average number of employees for the previous calendar year exceeds 100 people, as well as newly created organizations whose number of employees exceeds the specified limit, submit tax returns and calculations only in electronic form. The same rule applies to the largest taxpayers.

More information about submitting electronic reporting can be found.

A complete list of federal electronic document management operators operating in a certain region can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

Unified Agricultural Sciences: what's new in 2017?

From January 1, 2017, taxpayers using the Unified Agricultural Tax can include in expenses the costs of conducting an independent assessment of the qualifications of employees. The corresponding changes were made by Federal Law dated July 3, 2016 N 251-FZ in paragraphs. 26 clause 2 art. 346.5 Tax Code of the Russian Federation.

In 2017, by the Laws of the Republic of Crimea and the city of Sevastopol, the Unified Agricultural Tax rate was increased to the minimum possible 4% and, in accordance with clause 2 of Art. 346.8 of the Tax Code of the Russian Federation, the rate for the Unified Agricultural Tax will no longer increase until 2021, that is, during this entire period it will be equal to 4%.

Please note!

When paying arrears on all taxes, from October 1, 2017, the rules for calculating penalties will change. If there is a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in clause 4 of Art. 75 of the Tax Code of the Russian Federation.

If, starting from the specified date, the payment is overdue for more than 30 days, the penalty will have to be calculated as follows:

based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid in the period from the 1st to the 30th calendar days (inclusive) of such delay;
based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.

If the delay is 30 calendar days or less, the legal entity will pay a penalty based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The changes are provided for by Federal Law No. 130-FZ dated May 1, 2016.

When paying arrears before October 1, 2017, the number of days of delay does not matter; the rate in any case will be 1/300 of the Central Bank refinancing rate. Let us remind you that since 2016 the refinancing rate has been equal to the key rate.