Uskhn declaration form. Unified agricultural tax - features of the system and examples of calculating the unified agricultural tax

Note: the tax return form (for the report for 2017), the procedure for filling it out and the format for submitting it electronically are approved by Order of the Federal Tax Service of Russia dated 02/01/2016 N ММВ-7-3/51@.

Samples of filling out the Unified Agricultural Tax declaration

Declaration of Unified Agricultural Tax for individual entrepreneurs (filling sample).

Declaration of Unified Agricultural Tax for organizations (filling sample).

Deadlines for submitting the Unified Agricultural Tax declaration

The tax period for the Unified Agricultural Tax is a calendar year.

In case of termination of activity as an agricultural producer, the declaration must be submitted no later than the 25th day of the month following the one in which the activity was terminated.

If the due date falls on a weekend or holiday, the deadline for filing the declaration is moved to the next business day.

Fines for late submission of the declaration:

• If the Unified Agricultural Tax tax has been paid – 1 000 rubles
• If the Unified Agricultural Tax tax has not been paid – 5% the amount of tax payable on the basis of this declaration for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Where to submit the Unified Agricultural Tax declaration

The Unified Agricultural Tax declaration is submitted to the tax authority:

• Individual entrepreneur - at his place of residence;
• LLC - at its location (legal address of the main office).

Methods for filing a Unified Agricultural Tax declaration

The Unified Agricultural Tax declaration can be submitted in three ways:

1. In paper form (in 2 copies). One copy will remain with the tax office, and the second (with the necessary marking) will be returned. It will serve as confirmation that you have submitted the declaration.
2. By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
3. In electronic form via the Internet (under an agreement through an EDF operator or a service on the Federal Tax Service website).

Note: for filing a declaration through a representative– Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in simple written form (with the signature of the manager and seal).

note, when submitting a declaration in paper form, some tax inspectors may require:

• attach the declaration file in electronic form on a floppy disk or flash drive;
• print a special barcode on the declaration, which will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.

Basic rules for filling out the Unified Agricultural Tax declaration

• All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be placed in them.
• If there is no data to fill out a field, a dash is placed in each cell.
• All values ​​of cost indicators are indicated in whole units according to the rounding rules (less than 50 kopecks (0.5) are discarded, and 50 kopecks (0.5) or more are rounded to a full ruble (whole unit)).
• Text fields are filled in in capital block letters.
• The declaration must be filled out by hand or using a computer. When filling out the declaration, black, purple or blue ink is used.
• When filling out a declaration on a computer, characters must be printed in Courier New font with a height of 16-18 points.
• All pages, starting from the title page, must be numbered (for example, the 1st page is “001”; the second is “020”, etc.).
• On the title page and pages of the 1st and 2nd sections, it is necessary to put a signature and the date of signing of the declaration. The stamp is placed only on the title page, where the M.P. is indicated. (place of printing).
• There is no need to stitch or staple the pages of the declaration.
• Double-sided printing of the declaration and correction of errors in it are not allowed.
• Fines and penalties are not reflected in the declaration.

Instructions for filling out the Unified Agricultural Tax declaration

You can download the official instructions for filling out the Unified Agricultural Tax declaration using this link.

Title page

Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint" The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received at the Federal Tax Service at the location of the organization.

Field " Correction number" Put: " 0— "(if the declaration is submitted for the first time for the tax period (quarter), " 1— "(if this is the first fix), " 2— "(if the second), etc.

Field " Tax period (code)" The code of the tax period for which the declaration is submitted is indicated ( see Appendix 1).

Field " Reporting year" This field indicates the year for which the declaration is being submitted.

Field " Submitted to the tax authority (code)" The code of the tax authority to which the declaration is submitted is indicated. You can find out the code of your Federal Tax Service using.

Field " at the place of registration (code)" The code of the place where the declaration is submitted to the tax authority is indicated ( see Appendix 2).

Field " Taxpayer" Individual entrepreneurs need to fill out their last name, first name and patronymic, line by line. Organizations write their full name in accordance with their constituent documents.

Field " Code of type of economic activity according to the OKVED classifier" This field indicates the activity code of the Unified Agricultural Tax in accordance with the new edition of the OKVED directory. Individual entrepreneurs and LLCs can also find their activity codes in an extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities, respectively.

note, when submitting the Unified Agricultural Tax declaration for 2017, this code must be indicated in accordance with the new edition of OKVED. You can transfer a code from the old edition to the new one using our service for comparing OKVED codes.

Field " Form of reorganization, liquidation (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in case of their reorganization or liquidation ( see Appendix 3).

Field " Contact phone number" Specified in any format (for example, “+74950001122”).

Field " On the pages" This field indicates the number of pages that make up the declaration (for example, “004”).

Field " with supporting documents or their copies attached" Here is the number of sheets of documents that are attached to the declaration (for example, a power of attorney from a representative). If there are no such documents, then put dashes.

Block " Power of attorney and completeness of information specified in this declaration" In the first field you must indicate: “ 1 "(if the authenticity of the declaration is confirmed by the individual entrepreneur or the head of the organization), " 2 "(if the taxpayer's representative).

In the remaining fields of this block:

• If the declaration is submitted by an individual entrepreneur, then the field “last name, first name, patronymic in full” is not filled in. The entrepreneur only needs to sign and date the declaration.
• If the declaration is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the field “last name, first name, patronymic in full.” After which the manager must sign and date the declaration.
• If the declaration is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “last name, first name, patronymic in full.” After this, the representative must sign, date the declaration and indicate the name of the document confirming his authority.
• If the declaration is submitted by a representative (legal entity), then in the field “Last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After this, this individual must sign, date the declaration and indicate a document confirming his authority. The organization, in turn, fills in its name in the “organization name” field and puts a stamp (if any).

Section 1. The amount of the single agricultural tax subject to payment to the budget

Field "TIN" And "Checkpoint" field(how to fill out, see the “Title Page” section).

String "001" and "003". Here the OKTMO code of the municipality at the location of the organization (place of residence of the individual entrepreneur) is indicated. If the code contains 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code using.

Line “001” must be filled in, and line “003” only if the location of the organization (place of residence of the individual entrepreneur) changes. If the place of registration with the Federal Tax Service has not changed, then a dash is placed in line “003”.

Line "002". The amount of the advance payment calculated for payment to the budget based on the results of the six months is indicated here.

Line "004". This indicates the amount of tax payable to the budget for the entire calendar year, taking into account the advance payment for the six months:

Line 050 of section 2 – Line 002, the resulting value must be ≥ 0, otherwise line 005 is filled in.

Line "005". This line is filled in when the advance payment for six months is greater than the tax amount for the entire calendar year:

Line 002 – Line 050 of section 2, the resulting value must be > 0, otherwise line 004 is filled.

This situation usually arises when expenses for the second half of the year exceeded income (a loss was incurred). The excess tax amount paid can be accepted for reduction next year or returned by writing an application to the Federal Tax Service for a refund.

Section 2. Calculation of the single agricultural tax

Line "010". The amount of income received for the calendar year is indicated here (all income that must be taken into account when determining the tax base is listed in clause 1 of Article 346.5 of the Tax Code of the Russian Federation).

Line "020". The amount of expenses incurred in the calendar year is indicated here (all expenses for which the tax base can be reduced are listed in clauses 2 - 4.1, 5 of Article 346.5 of the Tax Code of the Russian Federation).

Line "030". The tax base for the calendar year is indicated here:

Line 010 – Line 020, if as a result the difference between income and expenses turns out to be negative, then the tax base is recognized as equal to 0.

Line "040". This indicates the amount of loss received in previous tax periods ( Line 010 Section 2.1.) by which the tax base can be reduced. When reducing, you can use the entire amount of the loss or part of it, but the amount of the loss cannot exceed the tax base (the remaining loss in this case is carried forward to the next year).

Line "045".The tax rate established by paragraph 1 of Article 346.8 of the Tax Code of the Russian Federation, or the tax rate established by the law of the subject of the Russian Federation in accordance with Article 346.8 of the Tax Code of the Russian Federation, is indicated here.

Line "050". The amount of Unified Agricultural Tax for the calendar year is indicated here.

It is calculated using the following formula:

(Line 030 – Line 040) x 6 / 100 x line code 045 / 100.

Section 2.1. Calculation of the amount of loss that reduces the tax base for the unified agricultural tax

This section is completed if, based on the results of previous tax periods, losses were incurred (expenses exceeded income). The tax base can be reduced by the amount of the resulting loss for 10 years after the loss year. For example, the loss based on the results of 2017 can be taken into account until 2027.

In this case, the loss can be reduced within the tax base. For example, in 2015 you accumulated 10,000 rubles. loss, and the tax base amounted to 7,000 rubles. – in this case, you can write off only 7,000 rubles, and the remaining 3,000 rubles can be transferred to the next year.

note, the transfer of losses is carried out in the sequence in which they were received. For example, if there were losses in 2016 and 2017, then in 2018 it is first necessary to take into account the losses of 2016 when reducing the tax base, and only then the losses of 2017.

Line "010". This indicates the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired calendar year (the sum of lines 020-110).

Lines "020-110". Losses are indicated here by year of their formation (they correspond to the values ​​of lines 130-230 of section 2.1 of the Declaration for the previous year).

Line "120". The amount of loss for the past calendar year is indicated here:

Line 010 section 2 – Line 020 section 2. Line 120 is filled in only if the amount of income is less than the amount of expenses.

Line "130". This indicates the amount of losses at the beginning of the next tax period by which the tax base can be reduced in future tax periods:

Line 010 – Line 040 of section 2 + Line 120. The value of line 130 is transferred to section 2.1 of the Declaration for the next year and is indicated in line 010.

Lines "140-230". The amounts of losses for years that were not taken into account when reducing the tax base in the past calendar year are indicated here (the loss for the past calendar year is indicated last in the list of years).

The sum of the values ​​of lines 140-230 must correspond to the indicator of line 130. In this case, the values ​​of the indicators of lines 140-230 are transferred to Section 2.1 of the Declaration for the next calendar year and are indicated in lines 020-110.

Section 3. Report on the intended use of funds

Taxpayers who did not receive property (including money), work, services as part of charitable activities, targeted income, targeted financing Section 3 does not need to be completed.

Appendix 1. Tax period codes

Appendix 2. Codes for the place of submission of the declaration to the Federal Tax Service

Appendix 3. Codes of reorganization and liquidation forms

Filling out a declaration through programs and services

The Unified Agricultural Tax return can also be completed using:

• Free program “Legal Taxpayer” from the Federal Tax Service of the Russian Federation;
• Paid program "1C: Entrepreneur" (for individual entrepreneurs);
• Paid Internet services (“My Business”, “Kontur.Accounting”, etc.);
• Specialized accounting companies.

Taxpayers of the Unified Agricultural Tax (USAT) are organizations and individual entrepreneurs who are agricultural producers and have switched to paying the Unified Agricultural Tax in the manner established 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).

The responsibilities of Unified Agricultural Tax payers include not only the calculation and payment of tax, but also the submission of the corresponding tax return under the special regime. We will tell you in our consultation what is the deadline for submitting the Unified Agricultural Tax declaration in 2019, where and in what form to submit it.

Declaration form for Unified Agricultural Tax for 2018 and the procedure for filling it out

The declaration can be submitted both on paper and electronically. The same Unified Agricultural Tax payers whose average number of employees exceeded 100 people in the previous calendar year are required to submit a declaration exclusively through the TKS (clause 3 of Article 80 of the Tax Code of the Russian Federation).

Where to submit the Unified Agricultural Tax declaration?

Organizations that pay the unified agricultural tax submit a declaration to the tax office at their location, and individual entrepreneurs using the unified agricultural tax submit a declaration to the tax office at their place of residence (clause 1 of article 346.10 of the Tax Code of the Russian Federation).

Unified Agricultural Tax - deadline for submitting the declaration

A tax return under the special regime is submitted at the end of the tax period. Let us remind you that the reporting period for the unified agricultural tax is considered to be half a year, but the tax period is a calendar year (Article 346.7 of the Tax Code of the Russian Federation).

The year-end declaration is submitted no later than March 31 of the following year (clause 1, clause 2, article 346.10 of the Tax Code of the Russian Federation). Moreover, if the deadline for submitting the declaration falls on a weekend or a non-working holiday, it will be possible to submit it on the first working day following such a day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

So, for example, the declaration for 2018 must be submitted no later than 04/01/2019, since 03/31/2019 is a Sunday. And based on the results of 2019, the deadline for submitting the declaration is 03/31/2020.

If the payer of the Unified Agricultural Tax during the calendar year ceased to conduct activities in respect of which the special regime was applied, and notified the tax office of such termination no later than 15 working days, the tax return under the Unified Agricultural Tax must be submitted no later than the 25th day of the month following the month of filing such notice (

Organizations and individual entrepreneurs that are agricultural producers and have switched to this special regime must submit a declaration under the Unified Agricultural Tax (Clause 1, Article 346.10, Clause 1, Article 346.2 of the Tax Code of the Russian Federation).

Unified agricultural tax declaration form

You can download the Unified Agricultural Tax declaration form through the ConsultantPlus system.

You can view the declaration form below.

Tax return under the Unified Agricultural Tax: where to submit it

Organizations submit a declaration to the Federal Tax Service Inspectorate at their location, individual entrepreneurs - to the Federal Tax Service Inspectorate at their place of residence (clause 1 of Article 346.10 of the Tax Code of the Russian Federation).

Method of submitting the declaration

If the average number of employees of an organization/individual entrepreneur for the previous calendar year exceeded 100 people, then the payer is obliged to submit a declaration under the Unified Agricultural Tax in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation). If the average number of employees does not exceed this value, then the declaration can be submitted on paper.

Deadline for submitting the declaration under the Unified Agricultural Tax

The deadline for submitting the declaration depends on the situation (clause 2 of Article 346.10 of the Tax Code of the Russian Federation):

If the deadline for filing a declaration is violated, the organization/individual entrepreneur will be fined (clause 1 of Article 119 of the Tax Code of the Russian Federation). And if the delay is more than 10 working days, then the payer will also have operations on his bank accounts suspended (clause 1, clause 3, clause 2, clause 11, article 76 of the Tax Code of the Russian Federation).

Composition of the declaration under the Unified Agricultural Tax

The declaration consists of:

• Title page;
• Section 1 “The amount of the single agricultural tax payable to the budget, according to the taxpayer”;
• Section 2 “Calculation of the single agricultural tax”;
• Section 2.1 “Calculation of the amount of loss that reduces the tax base for the unified agricultural tax for the tax period”;
• Section 3 “Report on the intended use of property (including funds), work, services received as part of charitable activities, targeted income, targeted financing.”

Payers are required to include the Title Page, Sections 1 and 2 in the submitted declaration.

Section 2.1 is completed and submitted by payers who received losses based on the results of the previous period (previous periods).

Section 3 must be completed and submitted as part of the Unified Agricultural Tax declaration by payers who received targeted financing, targeted revenues and other funds specified in clauses 1, 2 of Art. 251 Tax Code of the Russian Federation.

Filling out a declaration under the Unified Agricultural Tax

Let us dwell on some points of the procedure for filling out a declaration under the Unified Agricultural Tax:

1. The declaration must be filled out in black, blue or purple ink (clause 2.3 of the Procedure for filling out the declaration under the Unified Agricultural Tax, approved by Order of the Federal Tax Service dated July 28, 2014 N ММВ-7-3/384@ (hereinafter referred to as the Procedure)).
2. The pages are numbered, starting with the Title Page - it is assigned the number “001” (clause 2.2 of the Procedure).
3. The text fields of the declaration are filled in printed capital letters (clause 2.4 of the Procedure).
4. Cost indicators are indicated in the declaration in full rubles: values ​​less than 50 kopecks. are discarded, more than 50 kopecks. - rounded to the nearest ruble (clause 2.1 of the Procedure).
5. Errors in the declaration cannot be corrected using a corrective or other similar means (clause 2.3 of the Procedure).
6. You cannot print the declaration double-sided (clause 2.3 of the Procedure).
7. Stapling declaration sheets, leading to damage to the paper, is unacceptable (clause 2.3 of the Procedure).
8. If an organization submits a primary declaration, then in the “Adjustment number” field it must indicate “0--”. When submitting the first updated declaration, “1--” is indicated, the second - “2--”, etc. (clause 2 clause 3.2 of the Procedure).

You can learn more about the rules for filling out the Unified Agricultural Tax return in the above-mentioned Procedure.

Codes in the declaration under the Unified Agricultural Tax

The payer must reflect part of the information indicated in the declaration in encoded form. So, for example, information about the period for which the declaration is being submitted is indicated in the form of a code (clause 3, clause 3.2 of the Procedure, Appendix No. 1 to the Procedure):

Also, in the form of a code, information about the INFS is indicated, to which the declaration under the Unified Agricultural Tax is submitted (

In order to normalize the activities of agricultural entrepreneurs at the legislative level, the Unified Agricultural Tax, abbreviated as Unified Agricultural Tax, was developed. It sets tax rates for various products related to rural activities - crop production, livestock farming, fish farming and the production of other food resources.

Based on the Tax Code, the reporting period of the Unified Agricultural Tax is six months, and the payment period is year. The declaration is submitted annually, until the first of April, and must contain a report for the previous calendar year; accordingly, in 2019 the document must be submitted by March 31 inclusive.

Due to this time frame, entrepreneurs do not have to draw up the same document twice. If the payer is going to end his activity, then he must first submit a notice of termination of activity to the tax service and only then submit a declaration (do this no later than the 26th of the previous month).

As mentioned above, tax payment occurs at the end of the year and half of the year. However, it is divided into two payments: advance and closing.

1. Advance payment must be paid no later than 25 calendar days after the semester closes. It counts as part of your tax payment for the entire year.
2. Closing payment paid until April 1 of the following year.

Thus, in 2019, the advance period for entrepreneurs must be closed until July 25, 2019, and the closing part of the tax must be paid until March 31, 2020 inclusive.

If the payer of the Unified Agricultural Tax is an organization, then its representative must submit a declaration at its location. Individual entrepreneurs submit the document at their place of residence.

As with any other tax documents, there is three ways submit the Unified Agricultural Tax declaration to the tax service:

Of course, another option is to contact special organizations that will help you correctly draw up all the documentation and send it in your name to the tax authorities.

How to fill out

This document consists of four parts: a title page and three sections, in each of which you must indicate your information.

Title page

The “Adjustment number” column is needed to indicate how many times the document was submitted incorrectly and was not accepted. If you are submitting it for the first time this year, then the number 0 should appear. Further edits are indicated by serial numbers.

The “Tax code” column has four options for filling:

• code 34 in the case when the document is provided for the entire year;
• code 50 should be set if you want to indicate the termination of activities or reorganization of the enterprise;
• the number 95 is entered in the column if, after submitting the application, the payer switches to another taxation regime;
• code 96 is used in case of termination of the use of unified agricultural tax.

This is followed by the code column for the place where the document is provided:

1. If you are an individual entrepreneur and submit a declaration at your place of residence, then enter code 120.
2. For the largest organizations submitting documents to the Federal Tax Service, code 213 is provided.
3. Code 214 is used if an organization that is not one of the largest submits papers at the place of residence.

Next, indicate the surname, first name, patronymic, or OKVED and telephone number.

In the “Number of pages” column, put the number 4 - it will remain unchanged, since even those pages that contain only dashes are counted. If you attach any documents to the declaration, you must indicate their number.

The last thing is the signature. If it belongs to the hand of the head of the company or the entrepreneur himself, then the number 1 is placed next to it. If the signature is from an authorized person, you need to put the number 2. If the declaration is submitted on behalf of an organization, then you must also indicate the full name of its head or representative, also documented indicating his powers.

Section 1

Line code 001 is the code . If the payer changed his place of residence, then the same number must be indicated in line 003 - in a different situation, a dash is placed there. Line code 002 contains the amount of the advance payment under the Unified Agricultural Tax.

If the advance payment for six months is less than the required actual payment, line 004 indicates the amount of the additional payment.

If the advance payment turns out to be more than the actual payment, then line 005 indicates the difference, which goes over to the next year.

The first section is completely filled out, indicating the date the information was entered.

Section 2

This section is divided into subsections designated as 2 and 2.1. Below is a sample of filling out Section 2.

In line 010 you need to indicate the income of the enterprise or entrepreneur according to the Unified Agricultural Tax, and in line 020 - expenses including taxation.

If the difference between income and expenses is positive, then it is indicated by line code 030. If the value is negative, then 0 is entered in the column.

If the tax base under the Unified Agricultural Tax is reduced by an amount equal to the amount of loss in previous years, then the amount by which the decrease occurred is indicated in line 040.

In the column with code 045 you need to put 6% or another rate, individual for some regions of Russia.

The amount of the unified agricultural tax, which is equal to the product of the tax base minus the amount of losses in previous years, as well as the tax rate, must be indicated in line 050.

The second section is also filled out with the full date.

Section 2.1

Lines 020 to 110 indicate the amount of losses from previous years, and line 110 indicates the total amount for the entire period. If expenses for the entire year exceed income, then line 120 should indicate the amount of the difference.

Line 130 indicates the amount of losses that appeared at the beginning of the next period. Losses in the slice are written on lines 140 to 230.

Section 3

First of all, in this section you need to indicate a code that will indicate the type of target receipt. There are two of them:

• for grants - 010;
• for other target funds - 500.

In addition, there are other codes that are used in special cases when applying from entrepreneurs or various organizations. They are selected individually for each situation.

In column number 2 you must indicate the time of receipt of money. In paragraph 5 - the period during which they are used. Column 3 is needed to indicate the amount of target money. In the sixth line you need to write the amount of unused funds, and in the fourth line - the amount used for their intended purpose within the prescribed period. In column 7 you need to indicate how much money was used for other purposes within the established period.

Sample filling

For the convenience of drawing up the form and a complete understanding of how it should be done, below is a sample of filling out the Unified Agricultural Tax declaration.

Now you have everything you need to file your agricultural tax return correctly and quickly. It should be remembered that if it becomes necessary to make changes, this must be done before the deadline.

Additional information on the Unified Agricultural Tax can be found in this video.

The Unified Agricultural Tax was developed with the sole purpose of supporting agricultural entrepreneurs who practice production from their original products. Unified Agricultural Tax is a taxation norm that represents a simplified way of submitting reports and payments for only one agricultural tax.

Unified agricultural tax – tax rules created for producers of agricultural products.

Its main distinguishing feature is considered to be a change in generally accepted taxes, which are provided for by law.

Enterprises that use the unified agricultural tax are free from payments:

• personal income tax;
• income tax; VAT;
• property tax.

These tax rules can only be used by producers of agricultural goods, producing products of grown crops or bred livestock. It cannot be used by organizations involved in processing these products. Manufacturers can process products, but income from this type of activity should not exceed 70% of total income. It is for this reason that the number of entities that are on the Unified Agricultural Tax is so small.

Important! Processors of agricultural products do not have the right to apply the Unified Economic Agricultural Economy system.

Conditions for applying the Unified Agricultural Tax in 2018

Federal Law No. 335-FZ of November 27, 2017 caused significant changes in tax legislation in the area of ​​application of the unified agricultural tax. Some taxpayers were allowed to pay VAT voluntarily; large enterprises were required to pay the tax.

Now companies and individual entrepreneurs that operate under the Unified Agricultural Tax system are free from obligations for standard types of taxes. When the new provisions come into force, companies will have the choice to use the regular Unified Agricultural Tax scheme or switch to the Unified Agricultural Tax + VAT system. In this case, companies that voluntarily pay VAT will be able to apply tax deductions under Art. 171 NK. Manufacturers who have used the Unified Agricultural Tax, according to the latest regulations, can write an application to remove the obligation to pay VAT.

But the conditions for this will be limited:

• changing the tax procedure to the unified agricultural tax and eliminating the need to pay VAT; must be completed in one tax period;
• the total amount of income for the period of activity that preceded the payment of taxes should not exceed the established limits:
  1. 100 million rubles for 2018.
  2. 90 million rubles for 2019.
  3. 80 million rubles for 2020.
  4. 70 million rubles for 2021.
  5. 60 million rubles for 2022.

The latest provisions, according to the plans of the Government of the Russian Federation, come into force on 01/01/2018. Of course, it is impossible to change the tax system and take into account all the features. Therefore, users of the Unified Agricultural Tax can use this system from January 1, 2018, and they will be exempt from paying tax for the first and second quarters of 2018. At the same time, all necessary requirements for VAT management for the new conditions will be met. The Ministry of Finance will prepare new provisions for the transition. Amendments to this law will be effective from January 1, 2019.

The procedure for transition to a single agricultural tax

The main rule for applying this taxation procedure is the production and processing of agricultural products.

The list of product types is established by Decree No. 458 dated June 25, 2006:

• Cereals and legumes.
• Technical Cultures.
• Tubers, vegetables, melons.
• Forage crops.
• 5. Other crops for feed production.
• Garden production and vineyards.
• 7. Production of seeds and seedlings.
• Cattle, pig, sheep, goat, horse breeding.
• Poultry products.
• Reindeer and camel husbandry.
• Breeding rabbits.
• 12. Growing fish.
• 13. Beekeeping.
• 14. Fish food production.

If the products were purchased, then they do not belong to the section of own agricultural production. The same requirements apply to products processed by other enterprises, including if the processing involved raw materials produced by the taxpayer.

To make the transition to the system, you need to contact the tax service.

Legal the person is obliged to send the application to the legal address and notify the fiscal authority at the registration address.

Important! Notification of a change in the tax system must be submitted before December 31 of the current year.

Transfer to a single agricultural tax occurs at the request of the taxpayer.

The application form was approved by order of the Federal Tax Service F. No. 26-1; there are several features regarding the transition to the Unified Agricultural Tax:

• in the case where the enterprise was registered not so long ago, then within 30 calendar days you can send a notice of the transition to the Unified Agricultural Tax;
• if the fiscal authority is not notified of the transition, then the organizations are not recognized as belonging to the unified agricultural tax;
• If an organization changed the system to Unified Agricultural Tax before the end of the current year, then it is impossible to change the taxation rules.

If the right to the Unified Agricultural Tax regime has been lost, then the enterprise must recalculate taxes such as VAT, personal income tax, property tax, and income tax within 1 month. Failure to comply will result in penalties and fines. In addition, you must notify the tax service of the change in the tax system within 15 days.

When an enterprise first registers the right to operate, it can choose the necessary tax system. This rule also applies when creating a peasant farm.

Tax calculation

• Unified agricultural tax = tax base*6%

From the formula it is clear that the tax rate is 6%.

The tax base for calculating the unified agricultural tax consists of the difference in the total amount of income and expenses of the enterprise.

The tax base of this tax is determined similarly to the “simplified” rules:

1. the base for payment of unified agricultural taxes is increased by income from sales, including advances that the organization receives for the shipment of products that are yet to come; upcoming works, services; non-operating income;
2. the tax base under the Unified Agricultural Tax is reduced by expenses on a limited list;
3. When calculating the tax base for the Unified Agricultural Tax, income and expenses are considered an accrual amount starting from the beginning of the year.

If the enterprise, at the end of the reporting period, is at a loss (expenses are greater than income), the amount of the advance payment under the Unified Agricultural Tax is determined to be zero.

The amount of the preliminary payment is counted towards the tax payment at the end of the year. Therefore, at the end of the tax period, the company may determine the amount of tax to reduce. For example, if income decreases and expenses increase.

A negative difference can be:

• offset arrears on other taxes;
• make a credit against previous payments under the Unified Agricultural Tax or other taxes;
• make a refund to the company's account.

Reporting and payment of tax (timing and payment procedure, which must be maintained at the Unified National Tax Administration and reporting)

Taxpayers must submit a declaration under the Unified Agricultural Tax for the year. This can be done in person or through an authorized representative, by mail or email. The tax return for the unified agricultural tax is submitted once a year, before March 31, in the period that follows the reporting period. When the tax activity has been completed, the report must be submitted by the 25th of the period that follows the period of completion of the activity.

In addition, individual entrepreneurs must keep a book of expenses and income. It must be numbered and stitched. Transactions are entered into it in chronological order; the basis is the documents that are received. Corrections and adjustments must be confirmed with a stamp and signature.

Tax payment is made throughout the year, in 2 installments. 25 days are given after the end of the semester for advance payment of tax. And by March 31, you must pay the tax with an adjustment for the advance payment made earlier.

Can it be combined with other tax regimes?

Enterprises are allowed to combine Unified Agricultural Tax and UTII, and individual entrepreneurs are also allowed to combine UTII and PSN, provided that separate accounting of income and expenses is maintained. When combining modes, the total income to establish a share from product sales of at least 70% will be counted across all modes. In addition, it will not be allowed to use UTII for the sale of agricultural products through your own sales points. It is impossible to combine Unified Agricultural Tax with the simplified taxation system and OSNO systems.

From this we can conclude that the Unified Agricultural Tax system is very flexible, and if the manufacturer can meet the necessary requirements, then the tax liability for them will be minimized.

Deregistration of the unified agricultural tax and loss of the right to use

Deregistration of the right to a single agricultural tax is possible for several reasons:

1. Loss of rights under the Unified Agricultural Tax due to deviation from the requirements determined by the Tax Code of the Russian Federation.
   For example, income from agricultural production, at the end of the periods, is less than 70%. If the loss of the right to unified agricultural tax at the end of the tax period is forced, then an automatic recalculation is made according to the standard taxation system, which leads to an increased burden on individual entrepreneurs.
2. Refusal to use the unified agricultural tax due to a change in the taxation regime.
   When an individual entrepreneur decides to use a different tax system, he needs to contact the Federal Tax Service with notification of this.

If there is a loss or refusal to use the Unified Agricultural Tax, you must send a notification no later than the 25th of the next month. Forms that are used for this: No. 26.1-7; 26.1-2; 26.1-3.

Conclusion

Thus, we can conclude that the Unified Agricultural Tax taxation system is very convenient for producers of agricultural products. It greatly facilitates and simplifies accounting. It’s worth taking advantage of it, if only because this way you can get a lot of benefits and save money on taxes.