Unified agricultural tax: what kind of taxation system it is, conditions of application, loss of rights

Advantages of Unified Agricultural Tax

Initially, the agricultural tax was conceived as a system that was designed to make accounting and payment of contributions for agricultural producers simple and convenient. Therefore, for the Unified Agricultural Tax, the Tax Code of the Russian Federation presupposes a number of conditions that make this regime as gentle as possible:

• the tax rate (6% of the base - “Income minus expenses”) is the lowest among other regimes, even preferential ones;
• Unified agricultural tax replaces a number of taxes - VAT, personal income tax, income tax, as well as property tax;
• applicable for organizations of any form of ownership (individual entrepreneur, LLC, peasant farm);
• has no restrictions on the level of income and number of employees (except for fishing enterprises);
• it is possible to combine the Unified Agricultural Tax regime with the patent system, UTII;
• entrepreneurs do not need to maintain full accounting, it is enough to submit a declaration, fill out an accounting book (KUDiR) and archive primary documentation (organizations on the unified agricultural tax system still need to maintain accounting, but do not submit reports to the tax office).

With all these obvious advantages, the Unified Agricultural Tax system has only one drawback - the strict requirements for the area of ​​activity of the enterprise.

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Who can apply agricultural tax

So, which businesses are eligible to switch to agricultural tax? Tax Code in Art. 346.2 clearly defines this list:

Taxpayers of the unified agricultural tax are organizations and individual entrepreneurs who are agricultural producers.

According to the Tax Code, the transition to the Unified Agricultural Tax can only be made by enterprises that independently produce agricultural products and receive income from their sale (at least 70% of total revenue), namely:

• entrepreneurs, cooperatives, farms and organizations, more than 70% of their income comes from the sale of their own agricultural products. These can be gardening, livestock farming, horticultural enterprises, etc.;
• fishing enterprises with an average number of employees of less than 300;
• village- and city-forming fishing enterprises, if they employ at least 1/2 of all residents of the settlement.

Moreover, all the described enterprises can both sell agricultural raw materials (caught fish, grown plants, fruits, livestock) and process their own products at existing production facilities for the purpose of subsequent sale.

The following are not entitled to apply agricultural tax:

• enterprises that maintain accounting for other types of activities on the simplified tax system, OSNO;
• government, budgetary and state enterprises;
• organizations and entrepreneurs in the agricultural sector, whose main activity is processing products purchased from other manufacturers;
• enterprises that organize and conduct gambling;
• organizations that produce excisable goods (tobacco, alcohol).

If you are eligible to pay unified tax, experts recommend switching to this system - it brings real savings and other benefits to taxpayers, while accounting is simplified as much as possible.

Organizational reporting on cash transactions

Organizations carrying out operations related to the receipt, issuance and storage of cash (cash transactions) are required to comply with the rules of cash discipline (execution of cash documents, compliance with the cash limit, etc.).

The need to maintain cash discipline does not depend on the chosen taxation system or the presence of a cash register. An LLC may not have a cash register, but simply issue BSO (strict reporting forms), but at the same time it is still obliged to comply with the rules of cash discipline.

Since June 2014, a simplified procedure for maintaining cash discipline has been in effect, according to which small organizations (number of employees no more than 100 people and revenue no more than 400 million rubles per year) are no longer required to set a cash balance limit at the cash desk.

Learn more about cash discipline.

We have also written about cash transactions more than once. So, organizations are required to observe cash discipline, including setting a cash limit - the maximum amount of cash that can be stored in the cash register (everything in excess of it must be deposited at the bank). There is a relaxation for small organizations: there is no need to set a cash limit, but this decision must be formalized by an appropriate order.

Tax return for the unified agricultural tax - submission procedure

Tax return for the unified agricultural tax

As mentioned above, the main form of reporting for the regime under discussion is a tax return for the unified agricultural tax. The official form of this document is approved by Order of the Federal Tax Service MMV-7-3/384.

The tax period according to the law is a year, which means that the Unified Agricultural Tax declaration must be submitted by March 31 of the next year. If the organization has ceased its activities, then no later than the 25th day of the next month it is necessary to submit the final declaration.

It is worth remembering that, unlike submitting a declaration, payment under the Unified Agricultural Tax takes place not in one, but in two stages:

1. The advance payment is made no later than July 25 of the current year. It is calculated according to the accounting book (6% of the base - the difference between income and expenses).
2. The final payment is made, as is the submission of the declaration, by March 31 of the following year. To calculate the second amount due, you need to determine the amount of tax for the entire year, and then subtract what has already been paid.

Contributions can be made either by payment order or at the client bank. Delays in paying taxes lead to the accrual of fines and penalties, as well as to the cancellation of this regime.

Content

As always, we first divide the LLC’s reporting into groups. Here, unlike individual entrepreneurs, there will be five groups, not four. I’ll tell you why this is so later. So, the groups:

1. LLC reporting on the applicable tax payment system;
2. Company reporting on other taxes (if necessary);
3. LLC reporting for employees (an LLC has at least one employee - a director);
4. Organizational reporting on cash transactions (if there are cash transactions);
5. Accounting statements of an LLC - this particular group is added, since a legal entity, unlike an individual entrepreneur, is required to keep accounting records, and accordingly, it is necessary to prepare reports.

Book of accounting of income and expenses of the Unified Agricultural Tax - whether it is necessary to keep it and how to fill it out

Book of accounting of income and expenses of the eskhn

Since the basis for calculation when paying agricultural tax is the difference between income and expenses, the tax inspectorate needs access to the client’s reporting - this is how they can double-check the data reflected in the declaration and calculate the amount of tax payable. This access is provided by:

• entrepreneur - KUDiR (books for accounting income and expenses);
• organization - full-fledged accounting.

At the same time, submitting these documents to the inspectorate is not required - a tax return is sufficient. But maintaining the necessary reports (as well as maintaining cash discipline and working with cash register systems) are defined by the Tax Code of the Russian Federation and are mandatory. Otherwise, the agricultural producer will face fines.

If specialists are usually involved in maintaining an organization’s accounting, then filling out the KUDiR does not cause any difficulties and entrepreneurs do it themselves. The book of accounting for income and expenses for the Unified Agricultural Tax is maintained as follows:

• transactions can be reflected both in paper form and in a special program - for example, in an online accounting system;
• a new KUDiR is established every year;
• at the end of the year, the e-book is printed;
• a paper book (printout) must be bound, numbered and stamped;
• each income or expense transaction in the book is reflected in a separate line;
• all operations reflected in the KUDiR under the Unified Agricultural Tax must be confirmed by the relevant document;
• if an entrepreneur has several taxation regimes, KUDiR for Unified Agricultural Tax is maintained separately;
• unfilled sections and “zero” books are printed and stapled in the general order.

Thus, any entrepreneur in the Unified Agricultural Tax is required to have an up-to-date KUDiR in any form, primary documentation confirming transactions, as well as an archive from the KUDiR in “paper” format for previous tax periods.

How to fill out sections of the declaration line by line

Section 1 reflects the amount of tax that was accrued at the end of the tax period, that is, the year. The section is filled out line by line in the table.

Section 2 shows how tax is calculated at the end of the year. Let's display the filling of rows in the table.

The next 2 sections do not apply to all taxpayers, so there is no point in considering them in detail.

Section 2.1 contains information about the amount of loss. Filling out this section is extremely simple and clear, so there is no point in going into detail about it.

Section 3 deals with earmarked funds and their use. Surely many organizations and entrepreneurs receive some funds or property to achieve certain goals. Section No. 3 is dedicated specifically to them. First, you need to show the type of target income, which is written in the form of a code. Next, you need to specify when the funds were received and within what period they need to be used. Information about funds that have not yet been used is also displayed.

How to calculate the unified agricultural tax – theory and practical examples

Entrepreneurs switching to the unified agricultural tax are primarily interested in the question: how to calculate the unified agricultural tax? The importance of this is obvious - after all, tax payment is made before the tax return is submitted and verified by the inspectorate. This means that it plays a big role for the agricultural producer how accurately he calculates the required amount.

Since payment occurs in two stages, we will determine the calculation stages for each of them.

Advance payment calculation

• Determine the amount of income from January 1 to June 30 (all revenue from KUDiR).
• Calculate the amount of expenses for KUDiR. Note that if some expenses (for example, a director’s salary) apply to several applied regimes, then they are not included in the declaration in full, but in proportion to the share of income under the Unified Agricultural Tax in total revenue.
• Calculate the tax base (subtract expenses from income).
• Determine the advance tax amount (6% of the base).
• Pay the advance no later than July 15 (without providing a declaration and other documentation).

Second stage of payment (final)

• determine the amount of revenue and expenses for the entire year;
• calculate the tax base - that is, subtract expenses from income;
• take into account losses for past years (if any) - reduce the basis for them;
• calculate the total tax amount for the entire past year (6% of the base);
• subtract the advance amount from the resulting value;
• transfer the final amount to the tax office by March 31;
• submit to the inspection a Unified Agricultural Tax declaration confirming the calculated values.

Practical example. Individual entrepreneur Ivanov grows vegetables on his own plot and sells them at fairs and is on the Unified Agricultural Tax regime. In 2015, he incurred losses in the amount of 15 thousand rubles. Total income for 2020 according to KUDiR amounted to 480 thousand, expenses - 212 thousand, for the 1st half of the year 165 and 132 thousand rubles, respectively.

Based on these data, for the 1st half of 2020, individual entrepreneur Ivanov is obliged to pay (165-132) * 6% = 1.98 thousand rubles, which must be transferred no later than July 1. The second (final) payment is calculated as follows:

• Expenses minus income: 480-212=268 thousand;
• Decrease in the amount of losses for 2020: 268-15=253 thousand;
• Calculation of the tax amount: 253*6%=15.18 thousand;
• Accounting for advance payment: 15.18-1.98 = 13.2 thousand rubles.

Thus, the tax in the amount of 13,200 individual entrepreneur Ivanov must be paid by March 31, 2020, at the same time the Unified Agricultural Tax declaration for 2020 is submitted.

The unified agricultural tax is a very profitable and quite convenient regime for producers in the agricultural sector. Any enterprise that sells independently produced goods and raw materials in the field of crop production, livestock farming, fishing, hunting, etc. has the opportunity to switch to it.

The tax period in this system is 1 year, after which enterprises are required to pay contributions and submit a declaration. The reporting period is 6 months, that is, an advance payment is required based on the results of the six months.

Types of reporting

Entrepreneurs who have switched to the Unified Agricultural Tax automatically assume obligations to provide mandatory reporting to the Federal Tax Service. This tax regime involves the exemption of a businessman from paying VAT and profit tax, as well as from filing the relevant declarations, however, there is a need to submit a declaration under the Unified Agricultural Tax. In addition, individual entrepreneurs are required to submit all types of calculations and forms to extra-budgetary funds, if they have hired employees.

Tax reporting of individual entrepreneurs for the Unified Agricultural Tax is presented by the following list of documentation:

• Declaration under Unified Agricultural Tax – submitted before March 31, once a year. You can view and download here: ;
• advance report on Unified Agricultural Tax – refers to the semi-annual reporting form and is submitted before the 25th day of the month following the semi-annual reporting period;

It should be noted that individual entrepreneurs do not submit financial statements.

For businessmen who have employees, the Unified Agricultural Tax, reporting submitted to the Federal Tax Service is presented by the following documents:

• information on the average number of employees of individual entrepreneurs - submitted before January 20, once a year;
• certificates in form 2-NDFL, with a register - are generated and submitted to the Federal Tax Service by April 1. You can view and download here: ;
• a report on form 6-NDFL, introduced for the first time in 2020 and is a general certificate of wages for all employees, which is submitted to the tax service by the end of the next month after the end of the reporting period. You can view and download here: .

Entrepreneurs are also required to report to extra-budgetary funds, provided that they have employees. In this case, among the mandatory calculations and forms, the following must be submitted:

• Form 4-FSS is submitted quarterly to the FSS by the 15th of the next month. You can view and download here: ;
• calculation of RSV-1 - submitted to the Pension Fund also before the 15th. You can view and download here: .

These reports are compiled based on accrued wages. Payment of insurance premiums in this case goes towards receiving benefits for temporary disability, as well as in the event of injury at work and for the formation of future pension benefits.

The main report for an entrepreneur under this regime is the Unified Agricultural Tax declaration. The form of the document was approved by Order of the Federal Tax Service of Russia No. ММВ – 7-3/384 dated July 28, 2014. The procedure and basic requirements for filling out the document are also specified in this letter.

The details of the entrepreneur and information about the receiving authority must be filled in. To calculate the tax, you should enter into the report data on the income received and expenses incurred by the individual entrepreneur. The tax is calculated at a rate of 6%.

Reporting procedure

The entrepreneur is obliged to provide unified agricultural tax reporting strictly in accordance with current legislation. The deadlines for submitting the declaration and other mandatory forms are indicated annually in the accountant’s special calendar. This memo gives an idea and reminds the accountant of the deadlines for submitting documentation to the tax service and extra-budgetary funds.

As for the place of reporting, mandatory calculations and declarations are submitted at the place of registration of the individual entrepreneur with the tax authority and at the place of registration with extra-budgetary funds.

Article 80 of the Tax Code of the Russian Federation specifies options for submitting reports:

1. In the form of mail. The authorized person generates a report and sends it by mail to the appropriate department in a notification manner with a list of attachments. The date of submission of the report will be the day the letter was sent.
2. By personally visiting the Federal Tax Service or funds and submitting a report for verification. The document is drawn up in two copies, printed, signed by the director and chief accountant, and certified with a seal. In electronic form, the document is copied to a flash drive. Printed versions and an electronic form are submitted for verification, and if there are no errors, a stamp indicating acceptance of the document is placed on one copy.
3. In the form of electronic reporting. The declaration is filled out in a special program, signed using an electronic digital signature and sent in a special electronic document management system to the destination. If the documentation is accepted, the individual entrepreneur receives a special notification.

It should be noted that tax reporting and calculations for extra-budgetary funds are prepared in a special program, which can be downloaded from the official resource of the tax service or obtained from the Federal Tax Service office during a personal visit.

Example of reporting to the Unified Agricultural Tax

IP Kotov was the head of the peasant farm. At the beginning of the year, the businessman received a subsidy as part of assistance to small businesses.

Considering that this amount was not income, Kotov did not indicate it as such and submitted an advance payment for the Unified Agricultural Tax for the six months.

During a desk audit, this fact was discovered and the entrepreneur was obliged to provide the Federal Tax Service Inspectorate with an updated advance report with the payment of the received amount.

Kotov refused to comply with this requirement, proposing to amend the declaration at the end of the year, if necessary, and went to court. As a result of the trial, the decision was made in favor of the Federal Tax Service. The entrepreneur was obliged to make adjustments not to the advance report, but to the declaration under the Unified Agricultural Tax, which the entrepreneur must submit at the end of the year in accordance with clause 1 of Art. 346.5 Tax Code of the Russian Federation, clause 8 of Art. 250 of the Tax Code of the Russian Federation and the provisions of the letter of the Ministry of Finance of the Russian Federation dated July 27, 2011 N 03-11-11/197.

Conclusion

As a result, several conclusions can be formulated:

1. An entrepreneur using the Unified Agricultural Tax is required to report to the Federal Tax Service by submitting mandatory declarations and forms.
2. If there are employees, the individual entrepreneur must submit mandatory reports to extra-budgetary funds.
3. Each report has its own deadlines and reporting periods. The general picture of the provision of documentation is indicated in the accountant’s calendar.
4. The deadlines and procedure for submitting reports are also established by law.
5. There are several ways to submit declarations and reports.

The most popular questions and answers to them regarding reporting to the Unified Agricultural Tax

Question: Hello, I am an individual entrepreneur and use the Unified Agricultural Tax. I don’t have any employees right now, but I plan to hire an accountant and another specialist in a week.

Tell me, what reports will I need to submit, from what time and how will the application of the unified agricultural tax affect the generation of reports to extra-budgetary funds?

Answer: Hello. After you hire two employees, obligations will automatically arise to pay insurance contributions to extra-budgetary funds for employees and provide relevant reporting. The list of mandatory reports will include: form 4-FSS, RSV-1, as well as certificates in form 6-NDFL, 2-NDFL and information on the average number of staff.

4-FSS and RSV-1 will need to be submitted to the Pension Fund and the Social Insurance Fund before October 15 of this year. Form 6-NDFL must be submitted before the end of October. As for the report in form 2-NDFL, it is submitted until April 1, and information - until January 20.

The applied tax regime (UST) will not affect the calculation of the single tax in any way, because, according to Art. 346.5 of the Tax Code of the Russian Federation, only social insurance contributions that are paid on a voluntary basis can be taken into account.

List of laws

Samples of applications and forms

You will need the following sample documents:

• Sample declaration in form 2-NDFL
• Sample declaration in form RSV-1
• Sample declaration in form 4-FSS
• Sample declaration in form 6-NDFL
• Sample declaration for Unified Agricultural Tax

>Unified Agricultural Tax (USAT) in 2020

Deadlines for submitting the declaration under the Unified Agricultural Tax

The deadline for submitting a declaration under the Unified Agricultural Tax is established by Art. 346.10 of the Tax Code of the Russian Federation and depend on whether the activity subject to the tax in question has been terminated.

In general, when staying under a special regime throughout the entire tax period, the deadline for submitting the Unified Agricultural Tax declaration is March 31 of the following year. Thus, the deadline for submitting the Unified Agricultural Tax for 2020 is 03/31/2017, and the Unified Agricultural Tax for 2020 will need to be submitted no later than 04/02/2018 (taking into account the postponement due to weekends).

If the payer to the Unified Agricultural Tax has lost the right to use this taxation system during the tax period, the report must be submitted by the 25th day of the month following the one in which the withdrawal from the Unified Agricultural Tax took place (in accordance with the notification). For example, according to the notification, activities at the unified agricultural tax ceased on July 20, 2016, therefore, the deadline for submitting the unified agricultural tax for 2020 is August 25, 2016.

It is very important to comply with the specified deadlines, otherwise the payer may be held liable under Art. 119 of the Tax Code of the Russian Federation - a fine of 5 to 30% of the amount of unpaid tax, but not less than 1,000 rubles.

Tax payment is made in 2 stages:

• advance payment, which is transferred within 25 days from the end of the reporting period (six months);
• final payment of tax for the year within the deadlines coinciding with the deadline for submitting the declaration (March 31 of the year following the reporting year).

Example

Since 2020, the organization has switched to the Unified Agricultural Tax, which it has been using for the entire tax period. The advance payment will be made no later than July 25, 2017, and the tax for 2020 must be paid no later than April 2, 2018 (taking into account postponements due to weekends).

If the organization loses the right to be on the Unified Agricultural Tax on May 15, 2017, then by June 26, 2017 (taking into account the postponement of holidays) it will be necessary to make a full tax payment.

For information on what value of the BCC should be indicated in the payment document for tax transfer, read the article “BCC for payment of the Unified Agricultural Tax in 2020.”

Changes in 2020

The new law of November 27, 2017 No. 335-FZ, adopted by the State Duma, introduced a number of changes to the procedure for paying this tax. The main innovation was that from 2020, Unified Agricultural Tax payers were obliged to pay property tax, and from 2020 they must become VAT payers.

The rules for working with VAT in 2020 remain the same - payers of the Unified Agricultural Tax are exempt from paying it, as well as:

• if VAT is accepted for deduction before the transition to the payment of unified agricultural taxes, it cannot be restored;
• VAT presented after leaving the special regime is not subject to deduction (clause 8 of Article 346.3 of the Tax Code of the Russian Federation).

From 2020, taxpayers of the Unified Agricultural Tax will be able to exercise the right to be exempt from VAT (if there are grounds) in accordance with the provisions of Art. 145 of the Tax Code of the Russian Federation.

The obligation to pay property taxes has also increased the burden on agricultural businesses. From 2020, entrepreneurs and legal entities producing agricultural products will be able to avoid paying this tax only on property used directly in the production, processing and sale of agricultural products.