Unified agricultural tax (UST) - what kind of tax it is, who applies it, features. Unified agricultural tax: briefly about the main Unified agricultural tax in

The current state program “Development of Agriculture and the Market of Agricultural Products for 2013–2020”, adopted by Decree of the Government of the Russian Federation No. 717 of July 14, 2012, provides for the development of rural areas and small forms of farming in the agricultural sector. In light of this program, the most loyal form of taxation of all existing in Russia, the Unified Agricultural Tax, has been adopted for agricultural producers.

Taxation system for agricultural producers

Decree of the Government of the Russian Federation No. dated July 14, 2012 regulates the requirements for agricultural producers applying for benefits from the state. One of them is the Unified Agricultural Tax - a real gift for small businesses. The unified agricultural tax, according to its principles of operation, is an analogue of the simplified taxation system (simplified taxation system) according to the “income minus expenses” system, but is distinguished by greater loyalty to the taxpayer.

Table: comparative analysis of various tax rates and forms of payment

Indicators/type of tax	OSN	simplified tax system		UTII	PSN	Unified agricultural tax
		With income, without costs	Income minus expenses
% bid	In fact with VAT	6% excluding VAT	15%	Depends on the field of activity	Prepayment of the tax part	Income - expenses: 6%
Organizations	Large manufacturers	Individual entrepreneurs, LLCs, small companies, retail trade, small wholesale.			Individual entrepreneur only	Manufacturers of agricultural products
Reporting Frequency	Quarterly	Once a year		Quarterly	No	Once a year

As you can see, the Unified Agricultural Tax is an analogue of the simplified tax system “Income minus expenses”, but the interest rate for agricultural producers has been reduced from 15 to 6%. And for Crimea - up to 4%.

Benefits of using the Unified Agricultural Tax for entrepreneurs

In addition to the convenience of paying agricultural tax, the Unified Agricultural Tax system has a number of other advantages:

VAT, income tax and property tax are not paid. However, the Unified Agricultural Tax does not exempt from VAT on import and export transactions;
simplified accounting system. All accounting is carried out on the basis of primary documents in the book of income and expenses. Fixed assets are written off immediately when they are put into production;
ease of reporting;
the ability to submit a zero report and take into account losses from previous years in the expenditure side.

Most farmers benefit from paying a single agricultural tax

How to switch to a single agricultural tax

Registration of a company (individual entrepreneur, peasant enterprise or LLC) under the Unified Agricultural Tax system is of a notification nature. It is enough to indicate this type of taxation when registering with the territorial tax authority and confirm the validity of its application in the registration documents (memorandum of association or charter of the business entity). You may need a document confirming the possibility of using the unified agricultural tax (a long-term land lease agreement or a similar document).

If during registration you did not indicate the Unified Agricultural Tax as a type of taxation, then you are given 30 days to correct it.. After this, the basic form (OSN) will be applied to the company. After this, the transition to the Unified Agricultural Tax will be possible only from the new calendar year. To do this, an application will need to be submitted to the tax authority before December 15 (taking into account the time required to process the transfer application).

It is possible to switch to a new taxation system by reorganizing the enterprise or liquidating the old one and organizing the company on a different form of ownership. This path is more difficult.

The main requirement for the use of Unified Agricultural Tax is that the company or peasant farm (peasant farm) receives more than 70% of its income from its core activities. The second condition is to limit the number of hired workers. No more than 300 people per year.

But this figure is acceptable for individual entrepreneurs, but for LLCs and private enterprises such a number of employees is an unrealistic condition. Unified agricultural tax is prohibited for state-owned enterprises.

Video: what conditions must be met to switch to Unified Agricultural Tax

Conditions under which the Unified Agricultural Tax system can be applied

To have the right to switch to taxation according to the system under consideration, you can organize a full cycle of agricultural production - from cultivation to sale:

production of agricultural products;
primary processing;
deep processing;
sale of finished products.

It is permissible to exclude any link from the cycle. But the key point is agricultural production. goods. While applying the Unified Agricultural Tax, the company should not engage in excisable goods or gambling. Only under this condition is it possible to apply a single agricultural tax.

To apply the unified agricultural tax, it is necessary not only to independently process agricultural products, but also to produce them

Obtaining OKVED documents for LLCs and individual entrepreneurs

When selecting OKVED codes, you must indicate all the necessary codes on the appropriate sheet of the application for registration of a legal entity. But the main one should be a code containing the first two digits 01–03 (crop farming, livestock farming, forestry, fish farming and related industries). If the company does not have the necessary OKVEDs, their list should be clarified or supplemented.

The level of detail can be up to seven digits, but to confirm the agricultural focus of the business, four digits are enough. This meets the requirements for filling out the OKVED form. The same information must be submitted to the statistical authorities at the place of registration.

The legislative framework for the application of the Unified Agricultural Tax is fully regulated by the relevant articles of the Tax Code and amendments to it in accordance with Federal Law-84 of 04/06/2015.

The procedure for settlements under the Unified Agricultural Tax

An enterprise producing agricultural products operates on the basis of constituent documents. This is a charter or constituent agreement - for large business entities with collective ownership. For companies on the Unified Agricultural Tax, a simplified accounting and tax accounting system is used. Article 18 of the Tax Code of the Russian Federation classifies the unified agricultural tax as a special tax regime, the procedure for application of which is determined by law.

Submitting agricultural tax reports

You must report under this taxation system once a year.. Based on the results for 2017, the report must be prepared and submitted by March 31, 2018. And operating enterprises in 2017 submit reports within the same deadlines for the past year. Individual entrepreneurs and private enterprises submit the same report before April 30 of the year following the reporting period. This is convenient for the producer, given the seasonal nature of work in the agricultural sector.

When are advance payments due?

When working under a single agricultural tax, an advance payment must be made before July 25. It is stipulated that this interim tax deduction is carried out based on the results of activities for the six months. The amount of the advance payment is taken into account in the final report.

The unified agricultural tax is calculated at 6% of the tax base (NB).

NB = total income minus expenses.

Unified agricultural tax = NB x 0.06

How is the tax base calculated: where should income and expenses be reflected?

All accruals are given on the basis of the book of income and expenses (KUDiR). And the entries in the book must be confirmed by primary accounting documents: pay slips, acts of acceptance and transfer of material assets, invoices, bank statements on payments of contractual obligations, etc.

The income and expense parts of the declaration are determined by the Tax Code of the Russian Federation: part two, chapter 26–1, part 5 of article 346.

Income is divided into sales (Article 249 of the Tax Code of the Russian Federation) and non-sales (contractual services, sublease of property, interest on deposits, etc. in accordance with Article 250 of the Tax Code of the Russian Federation). The date of receipt of income and expenses is the day of receipt of funds, the date of payment for goods and services in fact, or the date of commissioning of equipment. The so-called cash method of accounting.

Please note that in order to correctly calculate the unified agricultural tax, it is necessary to include in the company’s accounting policy a provision on separate accounting of income and expenses for this type of activity.

The list of possible and accountable expenses is somewhat smaller than with the simplified tax system, but it is large enough to be presented in full. Here are the most interesting points:

you can accept for coverage the amount of losses for previous years (up to 10 years);
expenses for a land plot can be distributed evenly over a time period of 7 years;
foreign exchange receipts are converted into rubles at the exchange rate of the Central Bank of the Russian Federation at the time of their receipt;
contributions in the form of tangible assets are converted into rubles at the market rate;
The preparation of a tax return for the year can be entrusted to a third party and the costs of preparing a tax report can be written off as expenses in the form of accounting services. This portion is not subject to the 6% tax;
An increase in the authorized capital at the expense of own funds does not count as income. But subsidies are included in the revenue side as non-production, not related to the sale of products;
the expenditure side, which reduces the tax base, also includes depreciation charges, costs of construction, reconstruction and maintenance of fixed assets, advertising costs, etc.

If the consumer paid VAT during the transaction, then the entire amount of value added tax is subject to return to the budget. There is no need to enter it into the income part of the declaration in 2017.

When switching to the unified agricultural tax, it is necessary to carefully consider the expenses accepted for tax purposes

The procedure for submitting a report on the Unified Agricultural Tax in 2017

There are uniform standards for the content and format of the Unified Agricultural Tax declaration. The report consists of several sections:

a title page containing information about the taxpayer;
section 1 - the amount of the single tax;
section 2 - calculation of the unified agricultural tax;
section 2.1 - calculation of expenses that reduce the tax base;
section 3 - report on the intended use of funds.

Sample tax return for the unified agricultural tax

The Unified Agricultural Tax report can be prepared both electronically and in paper form. The paper version is submitted to the territorial tax authority in person. The electronic version is transmitted by e-mail through your personal account on the NO website. If the agricultural enterprise employs more than 100 people, the declaration is accepted only in electronic form.

The declaration form is standardized. It has a barcode that cannot be changed. Only those columns or sheets that contain objectively significant information are filled in.

Declaration form for downloading and a sample of how to fill it out.

What are the risks of filing a zero return?

In accordance with Art. 346.3 of the Tax Code of the Russian Federation, you do not have the right to submit declarations under the Unified Agricultural Tax, in which the amount of income declared is 0 rubles. In this case, the right to apply the unified agricultural tax is lost due to non-compliance with the conditions for the application of the unified agricultural tax. This is how the law is usually interpreted by the tax authorities. However, this is not directly stated in the Tax Code of the Russian Federation. That is, theoretically, it is possible to show a lack of profitability, but the report must necessarily reflect any agricultural activity for the reporting period. The fact of the presence of agricultural activities must be confirmed by KUDiR.

The procedure and deadlines for filing a declaration do not relieve the need for monthly transfer of social contributions for company employees (PFR, Social Insurance Fund, Federal Compulsory Compulsory Medical Insurance Fund) and quarterly contributions to the Pension Fund of the Russian Federation.

Video: Subsidies for Family Farms

The procedure for maintaining KUDiR

The income-expenditure accounting book is regulated by Appendix No. 2 of the PMF No. 169–2006. The form is unified. It has been updated several times, so be sure to get the latest forms. It is permissible to make changes to the book to more fully reflect the specifics of the enterprise's activities. Keeping a book is mandatory for firms and companies for all types of taxation, except for UTII.

Do I need to keep records for an individual entrepreneur?

Individual entrepreneurs conduct KUDiR on a patent, rather, for tax statistics. Accounting has no practical significance for an entrepreneur on PSN. Since the entire amount of tax on a patent is paid in advance. According to the “Pay and Work” principle. Nevertheless, tax authorities may require from individual entrepreneurs for patent tax not only payment orders for the payment of the Unified Agricultural Tax, but also KUDiR.

Complete instructions for maintaining KUDiR.

Instructions for maintaining KUDiR for accountants

The procedure for maintaining the book is quite voluminous; it contains 5–6 pages of typewritten text. The basic rules are as follows:

Since 2015, KUDiR has not been registered with the territorial tax authorities. Provided only upon request, in case of desk inspection, etc.;
maintaining KUDiR on the Unified Agricultural Tax is mandatory. The book can be in paper or electronic form;
The paper version contains a title page and working pages. The sheets are numbered. The book is bound and sealed with the seal or signature of the director;
before presenting the KUDiR to the tax authorities, the electronic version is printed and executed like a regular paper version;
For each reporting period, a new KUDiR is established. Books from past years are kept for at least five years;
corrections are not applied in the book. Amendments are made by a new entry and certified by the signature of the responsible person on the sheet with the adjustment;
Income and expenses are maintained in an incremental manner from the beginning to the end of the reporting period.

Responsibility for late filing of a declaration under the Unified Agricultural Tax

For late submission of a declaration to the tax authorities or its absence, the following sanctions are provided:

for violation of the deadline for filing a declaration, penalties are provided in the amount of 5% of the tax amount for each overdue month, but not more than 30% (Article 119, paragraph 1 of the Tax Code of the Russian Federation);
failure to comply with the procedure for filing an electronic declaration - 200 rubles (Article 119 of the Tax Code of the Russian Federation);
Violation of tax payment deadlines - 20% of the accrued amount. In case of intentional action - 40% (Article 122 of the Tax Code of the Russian Federation);
for failure to provide a document required by a tax officer within 5 days, a fine of 200 rubles is provided for each document (Article 126 of the Tax Code of the Russian Federation);
in accordance with the Administrative Code (Administrative Code), for minor administrative offenses a fine of 300 to 500 rubles is imposed on officials (Article 15.5 of the Administrative Code).

The 1C accounting program copes well with the preparation of reporting materials according to the unified agricultural taxation form. Experience shows that problems can arise with the posting of bank and cash documents. When reimbursing social benefits, the program automatically enters the transfer into the income portion subject to taxation. The adjustment has to be done manually, but calculating the tax is not as difficult as it might seem, because the future lies in automated document processing.

Among the special tax regimes, which, in general, allow businessmen to save significantly on budget contributions, the Tax Code provides for the possibility of paying a single agricultural tax. In fact, this is the same special regime as, say, the simplified tax system, which is available for use by a specific group of taxpayers - producers of agricultural products.

Unified agricultural tax and its characteristics

It is possible, provided that the share of income from the sale of goods falling under the definition of agricultural is at least 70% of the total income of the company or entrepreneur. In this case, companies actually replace a set of payments: profit tax, VAT, corporate property tax, and individual entrepreneurs replace personal income tax, VAT and personal property tax with the payment of a single agricultural tax. The share of income is determined based on the results of the previous year, however, newly created organizations or registered individual entrepreneurs have the right to switch to paying the Unified Agricultural Tax from the very beginning of their existence by submitting a corresponding notification to the Federal Tax Service.

What applies to agricultural products, work with which allows you to pay a single agricultural tax? Specific types of agricultural products, during the production of which it is possible to switch to the special regime described in this article, are determined in accordance with the All-Russian Classification of Products by Type of Economic Activity (clause 3 of Article 346.2 of the Tax Code). The list includes products from agricultural and forestry crop production and livestock production, as well as products from growing/nursing fish and other aquatic biological resources. Agricultural products also include various catches of aquatic biological resources, such as fish and marine mammals, as well as fish and other products from catches produced on fishing vessels.

Companies engaged in fishing on their own or chartered vessels can also become payers of the Unified Agricultural Tax if they form a city or village, with the number of employees in such organizations being at least half the population of the entire settlement. Also, agricultural production cooperatives, including fishing cooperatives, or fishery organizations and entrepreneurs with an average number of employees during the year of 300 people can apply for payment of the Unified Agricultural Tax.

Unified agricultural tax in 2017

Among the innovations of the current year is the inclusion, from January 1, 2017, of companies and merchants providing services to agricultural producers in the field of crop and livestock production as agricultural producers. When determining the type of such services, it is necessary to focus on OKVED codes, which regulate activities in the field of production of agricultural crops and post-harvest processing of agricultural products. That is, we are not necessarily talking about personal production of certain agricultural goods. Those businessmen who provide certain services, such as sowing crops, grazing livestock, harvesting crops, pruning fruit trees, and the like, can switch to a single agricultural tax in 2017.

For those firms and individual entrepreneurs that, due to the specifics of their own activities, received the right to switch to paying the Unified Agricultural Tax in 2017, in general, the same rules apply as for other agricultural producers. The share of income from the sale of relevant services at the end of 2016 should be at least 70%. Thus, the new rule regarding additional types of activities related to agricultural activities from this year operates to some extent retrospectively - in terms of determining the very possibility of switching to this special regime.

At the same time, as last year, firms and entrepreneurs producing excisable goods, companies involved in the gambling business, as well as state-owned, budgetary and autonomous institutions cannot apply the Unified Agricultural Tax regime.

The procedure for calculating the unified agricultural tax

How do the above-described categories of agricultural producers, as well as companies and individual entrepreneurs providing services in this area, calculate the budget? The scheme for calculating agricultural tax in this case is quite simple. The object of the Unified Agricultural Tax is, according to paragraph 2 of Article 346.4 of the Tax Code, income reduced by the amount of expenses incurred. The procedure for determining income and expenses within the framework of the application of the special regime is prescribed in the following article 346.5. Of course, all expenses taken into account when calculating the tax base must be justified within the framework of the activity and documented. In this sense, determining the object of taxation is absolutely similar in principle to the calculation of income tax or, say, a single “simplified” tax with the object “income minus expenses.”

The rate of the single agricultural tax is 6%. Tax legislation does not provide for any benefits that would allow it to be reduced, as in the case of the simplified tax system. Thus, exactly 6% of the difference between income received and expenses incurred is transferred to the budget. However, if companies or individual entrepreneurs suffered a loss in previous tax periods as part of the application of the Unified Agricultural Tax, then they can reduce the current year’s tax base by the appropriate amount (clause 5 of Article 346.6 of the Tax Code).

Tax payment is due no later than July 25. This is an advance payment based on the results of the first half of the year. The final calculation of the annual tax amount must be made before March 31 of the year following the expired tax period - year. The declaration for the single agricultural tax is also submitted at the same time. The deadline in this case is the same for both companies and individual entrepreneurs.

Unified agricultural tax in 2017 organizations and entrepreneurs use them in agricultural production. This is a special type of tax, the application of which is important for both companies and individual entrepreneurs.

Main nuances of the single agricultural tax regime

The use of Unified Agricultural Tax provides for a reduction in the costs of agricultural producers during their production and sale. This is achieved by reducing the tax burden for this category of taxpayers. The Unified Agricultural Tax exempts firms and individual entrepreneurs from paying the following taxes: property and VAT (except for cases specifically established by the Tax Code of the Russian Federation). In addition to the listed taxes, legal entities do not pay income tax, and individual entrepreneurs do not pay personal income tax. This allows you to significantly reduce taxes and simplify reporting.

Please note: From 2019, payers of the Unified Agricultural Tax will pay VAT. Details.

The following are considered agricultural products (clause 3 of Article 346.2 of the Tax Code of the Russian Federation):

vegetables, fruits, grains and other crop products (agricultural and forestry);
meat, milk and other types of animal products;
fish and other aquatic biological resources obtained by catching or growing them.

The transition to the Unified Agricultural Tax regime is possible for entities whose income from sold agricultural products, including processed ones, is at least 70% of their total income.

Starting from 2013, the choice of unified agricultural tax is of a notification nature. The company may, within 30 days after registration, decide to switch to the Unified Agricultural Tax and notify the Federal Tax Service about this. The notification form is available in the order of the Federal Tax Service dated January 28, 2013 No. MMB-7-3/41@.

Already existing companies can notify tax authorities about the transition to the Unified Agricultural Tax until December 31. At the same time, the transition to this tax will take place starting next year.

The Unified Agricultural Tax can be used by taxpayers listed in paragraphs. 2 and 2.1 art. 346.2 Tax Code of the Russian Federation. The use of the unified agricultural tax in activities related to gambling, the production of excisable goods, as well as state-owned, budgetary and autonomous organizations is impossible (clause 6 of article 346.2 of the Tax Code of the Russian Federation). If the criteria for using the unified agricultural tax (Article 346.2 of the Tax Code of the Russian Federation) are violated, you should report this to the Federal Tax Service no later than 15 days after this event.

Unified agricultural tax rate and its calculation

To correctly calculate tax, income and expenses should be taken into account in a special book (order of the Ministry of Finance of the Russian Federation dated December 11, 2006 No. 169n). At the same time, its official administration by the Tax Code of the Russian Federation is provided only for individual entrepreneurs (clause 8 of Article 346.5 of the Tax Code of the Russian Federation). Companies themselves must develop a register with the help of which they will record business transactions.

All funds received into the current account are classified as income (Articles 249, 250 of the Tax Code of the Russian Federation). The costs specified in paragraph 2 of Art. 346.5 of the Tax Code of the Russian Federation are included in expenses. These include those costs whose feasibility has been confirmed. These include expenses for:

purchasing and upgrading the OS;
acquisition of intangible assets;
property rental;
purchase of seed material;
OS, property, crop insurance;
business trips;
services of notaries, lawyers, auditors;
communication services;
training of personnel of new productions;
purchase of young livestock, poultry and fish fry;
other types of expenses.

All listed expenses are subject to accounting if they coincide with the criteria of Art. 252, 254, 255, 263-265, 269 Tax Code of the Russian Federation.

The tax itself is determined by multiplying the difference between income and expenses by a rate of 6%. The rate may be reduced for Crimea and Sevastopol to 4% in 2017-2021.

Reporting on the unified agricultural tax

For the Unified Agricultural Tax there are 2 periods - a year (tax) and six months (reporting). At the end of the reporting period, the company or individual entrepreneur pays an advance - before July 25 of the current year, and at the end of the tax period - the remaining amount of tax according to the declaration. Submission of the declaration and final payment of the Unified Agricultural Tax must be made before March 31 of the following year.

The rules of law for producers in the agricultural industry provide for the existence of a preferential tax regime, in which these business entities calculate and pay a single agricultural tax to the budget with a significantly reduced rate on the organization’s profit. In addition, for these enterprises and individual entrepreneurs, accounting can be built according to a simplified scheme.

The unified agricultural tax is a mandatory payment for payers who are on a preferential tax system, who began to apply it in connection with compliance with the criteria established by law.

At the same time, the unified agricultural tax involves the replacement of such taxes as profit (for legal entities) and personal income tax (for entrepreneurs), VAT, and in some cases, corporate property tax. In fact, enterprises and individual entrepreneurs pay only this one tax.

This taxation system applies only to producers of agricultural products who primarily process and sell them, and is not available to entities engaged in further processing. The transition to paying the Unified Agricultural Tax is voluntary.

When calculating the Unified Agricultural Tax, the taxpayer can apply in other areas of activity. However, it is imperative to comply with the income share criterion.

The system with the Unified Agricultural Tax is very similar to the one, since you have to pay one tax at fairly low rates. This system also allows you to receive benefits when calculating insurance premiums for the remuneration of employees working at the enterprise or for individual entrepreneurs.

Conditions for applying the Unified Agricultural Tax in 2017

When calculating the Unified Agricultural Tax in 2017, the system can only be used by business entities that meet the following requirements:

They work in crop production, livestock farming or fisheries.
These enterprises and individual entrepreneurs are mainly engaged in the production of products from these industries, and not in their processing. At the same time, the share in the main type of activity (production of agricultural products) should not be lower than 70%.
If a business entity is engaged in fishing and is classified as a town planning enterprise in accordance with the legislation, or its number of employees is not more than 300 people, it uses its own fishing vessels or under charter agreements, only in this case can it calculate and transfer the unified agricultural tax. In this case, the share of basic income must exceed 70%.
If a business entity provides support services to agricultural producers for preparing fields, sowing and harvesting crops, surveying, grazing and driving livestock. The share of its revenue from this type of activity should not be less than 70%.
If the subjects are agricultural consumer cooperatives engaged in trading their own agricultural products. The share of revenue from this activity must be over 70%.

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Important! The unified agricultural tax cannot be used by persons engaged in the production of excisable products, the organization of gambling, and those belonging to state-owned, autonomous and budgetary institutions.

The procedure for transition to a single agricultural tax

You can switch to this system at the time or when, by submitting a corresponding application to the tax office, or from the beginning of the calendar year. In the latter case, notification of the application of the Unified Agricultural Tax must be sent no later than December 31 of the year preceding the year in which this regime began to be applied.

In addition, enterprises and individual entrepreneurs that have recently registered with the Federal Tax Service retain the right to switch to a single agricultural tax for another thirty days from the date of their registration. In this case, the date of registration indicated in the certificate from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs will be considered the beginning of activity at the Unified Agricultural Tax.

Calculation of the unified agricultural tax

To determine the amount of agricultural tax, a base is used in the form of income, which is reduced by the amount of expenses incurred in the same period.

At the same time, all costs that can be included in the costs of the Unified Agricultural Tax are clearly stated in the Tax Code. The list currently contains about 40 articles.

To determine the amount of tax, a rate of 6% is applied. For the Republic of Crimea and Sevastopol in 2017, the amount of this tax was set at 4% (in 2016 the rate here was 0.5%).

In order to correctly calculate the tax, taxpayers who use agricultural tax are required to maintain accounting records. Moreover, this needs to be done not only by companies, but also by entrepreneurs.

Income and expense indicators during the year must be taken into account on an accrual basis.

Let's look at how to calculate taxes

Tvorog LLC acts as an agricultural tax payer and uses a rate of 6%. In the period from January 2016 to June 2016 inclusive, it received income in the amount of RUB 8,500,000.

At the same time, they incurred confirmed expenses in the total amount of 6,850,000 rubles. At the end of the six months, the accountant calculates and transfers the advance payment.

Its size is: (8500000-6850000) x 6% = 99,000 rubles.

Since, according to the rules, to determine the tax, it is necessary to take income and expenses on an accrual basis for the year, its amount is obtained:

(8500000+9750000) - (6850000+9125000) x 6% = (18,250,000 - 15,975,000) x 6% = 136,500 rubles.

For the first half of the year, an advance payment was paid to the Federal Tax Service, by the amount of which the tax received can be reduced:

136,500 - 99,000 = 37,500 rub.

The taxpayer is obliged to transfer the tax in this amount to the tax office before March 31. Before the same date, you must also submit a completed agricultural tax return.

Reporting and tax payment

All business entities calculating the unified agricultural tax must submit a tax return under the Unified Agricultural Tax based on the results of the calendar year.

This can be done by the director of the company, entrepreneur, or their authorized representatives at a personal meeting, by registered mail or using electronic document management via the Internet.

Loss of the right to apply tax

Tax legislation defines cases when an entrepreneur or organization loses the right to use the unified agricultural tax.

These include:

The complexity of operations - production, processing and sales - is disrupted, i.e. the subject has stopped performing one of the stages;
The subject produces excisable goods or is additionally engaged in the gambling business;
The share from the sale of products of own production should be less than 70% of the total income received;
The number of workers in fishing farms or individual entrepreneurs exceeded 300 people. This restriction is not established for agricultural producing organizations.

According to the law, the taxpayer loses the right to use the Unified Agricultural Tax from the beginning of the year in which the violation was discovered. Also, the subject is obliged to independently notify the Federal Tax Service about this by filling out an application in form 26.1-2 “Notification of loss of the right to unified agricultural tax.”

Since after losing the right to agricultural tax, the taxpayer is obliged to apply the general taxation regime, he needs to calculate and pay all OSN taxes from the beginning of the year, including on profit, on property, VAT, etc.

Attention!

The Unified Agricultural Tax is a convenient taxation regime designed for enterprises producing, processing and selling agricultural products.
The 6% rate is calculated from the tax base. To take advantage of the terms of the program, simply fill out the notification form and submit it to the tax authority.

If the legal requirements are met, the unified agricultural tax is a favorable taxation regime.

This is one of five special programs that make working with payments easier. The Code does not require switching to this tax regime, but this system has important advantages.

Who is the Unified Agricultural Tax for?

The list of persons and organizations entitled to use the Unified Agricultural Tax program is stipulated by Article 346.2 of the Tax Code of the Russian Federation. This includes organizations (for example,) engaged in the production, processing and subsequent sale of agricultural products. Her list includes:

agricultural or forestry crop products;
livestock products;
fishing goods.

Important:A mandatory factor for the transition to the Unified Agricultural Tax is compliance with all conditions for the release of agricultural goods. If an entrepreneur only sells finished products, the tax code does not grant him the right to use this program.

The Unified Agricultural Tax is not intended for organizations producing excisable goods or running a gambling business (there is a separate one). Autonomous and budgetary institutions do not fall under the program.

For legal entities, the unified agricultural tax can only be paid by bank transfer. According to clause 3 of Article 45 of the Tax Code of the Russian Federation, cash payment is provided only for individuals.

For non-cash payments, it is recommended to register with an organization. Law No. 137-FZ, adopted on July 27, 2006, brings additional clarity to the provisions of the Tax Code.

How does the Unified Agricultural Tax system work?

Legal entities are required to keep records of the organization’s performance indicators. On their basis, the tax base and, in fact, the tax itself will be calculated.

The work of the tax system includes the following components.

The reporting period is 6 months.
The tax period is 12 months.
Tax rates – 6%.
The advance payment date is no more than 25 calendar days after the end of the reporting period.
The tax base is the amount of income of an enterprise reduced by expenses.

Working with tax calculations

The application is sent to the tax authority at the place of residence (for an entrepreneur) or at the location (for organizations). Control form for filling out the document – No. 26.1-1.

Differences in tax regime changes

The procedure for switching to the Unified Agricultural Tax for newly registered individual entrepreneurs and LLCs and enterprises that previously operated under a different taxation system varies.

Newly registered organizations and individual entrepreneurs need to submit a corresponding application within one month after registration.
Enterprises operating under a different taxation system are transferred to the Unified Agricultural Tax from the beginning of the new year. The corresponding application must be submitted before December 31 of the previous year. The content indicates what share of the company’s income is profit from the sale of manufactured products. The Code establishes that in order to switch to the Unified Agricultural Tax, it must be at least 70%.

If an entrepreneur has not provided notification of the transition to a single tax for agricultural producers within the prescribed period, he will not be able to change the tax regime until the end of the tax period. In the case where an organization used this system, but then switched to another, you can return to the Unified Agricultural Tax no earlier than a year after the change in the tax regime.

Important:Before the end of the tax period, an entrepreneur cannot switch from the Unified Agricultural Tax to another taxation system.

Reporting details

Once a year at the end of the tax period, the Tax Code provides for filling out and submitting a tax return to the appropriate authorities. An example of this document is shown below:

Entrepreneurs submit the document at the place of registration, legal entities - at the location of the company. The deadline for submitting the declaration is March 31 of the year following the reporting year.

After the expiration of the reporting period, which lasts 6 months, the taxpayer is required to calculate the advance payment. What is taken into account for this:

income received during the reporting period;
half-year expenses;
tax rate percentage.

Important:The advance payment is made no later than 25 calendar days after the expiration of the reporting period.

The tax return for the unified agricultural tax is filled out in the form determined by order of the Federal Tax Service dated July 28, 2014 N ММВ-7-3/384@.

The document is accepted in electronic or printed form. If an entrepreneur plans to end his activities, he submits a declaration one month after the work was stopped (but no later than the 25th).

Transition to another tax regime

The Code allows for changes in the taxation regime. To switch from the Unified Agricultural Tax system, you must fill out form No. 26.1-2.

The reason for the transition may be a discrepancy between the enterprise’s indicators and the list of requirements established by law.

In particular, this concerns the share of income from the sale of manufactured products, which should be at least 70% of all profits.

An example of form No. 26.1-2 is given below:

When terminating the activities of an entrepreneur, control form No. 26.1-7 is filled out, which is submitted to the tax authority within 15 days from the date of its completion.

In case of voluntary refusal from the Unified Agricultural Tax system, this is notified in Form No. 26.1-3 at the end of the tax year, within the first two weeks of the new year.

The single agricultural tax is a convenient taxation regime. It is intended for enterprises engaged in the production, processing and subsequent sale of various types of agricultural products. The transition to this system is carried out voluntarily by submitting a notification to the tax authority.