Uniform agricultural tax: declaration (sample)
Russian farmers can carry out their activities in different legislation allows them to work subject to the payment of the unified agricultural tax, or a single agricultural tax. The use of this preference also implies the completion and submission to the FTS of the reporting document - the declaration of the UAT. What are its features? How to fill it in correctly?
The unified agricultural tax, or UAT, refers to special modes of interaction between business and the state in order to deduct necessary payments to the budget. Taxpayers under the AST can be both legal entities and individual entrepreneurs engaged in farming activities.
The unified agricultural tax replaces the following types of fees:
- taxes on profits, property, VAT (for legal entities);
- property tax, personal income tax, VAT (for individual entrepreneurs).
UAT is sometimes considered an analogue of the USN.This assumes a similar rate - 6% (for the simplified tax system under the "income" scheme). The payment of a single agricultural tax is carried out in 2 tranches. First, it is an advance payment - it must be paid within 25 days after 6 months of the year. Secondly, this is the remaining part of the tax - it must be paid before March 31 of the following year.
Having introduced a single agricultural tax, the Russian Federation, as many experts believe, significantly stimulated entrepreneurial activity of farmers. At the same time, agricultural producers operating under the relevant tax regime need to provide the state with a statutory declaration. Consider what are the features of the preparation of this document.
What is the structure of the declaration that the farmer must pay to the state, who pays a single agricultural tax? The source in question consists of the following elements:
- Title page.
- Section 1, which calculates the amount of UST to be paid to the state budget.
- Section 2, which reflects the figures for the calculation of the corresponding tax.
- Section 2.1, which records the amount of loss, reducing the tax within a certain period.
- Section 3, which is a report on the targeted use of funds, property, and work and services that are received by the farmer as a result of charitable activities or the implementation of targeted financing.
Entering information in each of the sections has features.
Requirements for filling
A declaration is filled in according to the form set out in Appendix No. 1 to the Order of the Federal Tax Service of the Russian Federation of July 28, 2014. If the farmer has difficulty downloading this document on the Internet, the Federal Tax Service staff will always issue the necessary form. The uniform agricultural tax is a significant preference, but reporting on it is a rather laborious procedure. Consider its main nuances. Let's start with the specifics of filling out the declaration.
The first thing you should pay attention to: the values in the columns of the document should be indicated in rubles, rounded to whole numbers. What is the principle? If the original indicator contains a value of more than 50 kopecks, then you need to round up, if less - then a smaller one. Information in the completed and printed (if the work with the documentcarried out on the computer) the declaration cannot be corrected with a pen. Only one indicator should be recorded in each field. The declaration should be filled in with capital letters. If it is not possible to indicate any of the indicators or it is not necessary to add it to the document, you should put a dash in the appropriate field. If the document is filled out on a computer, then you need to use Courier New font in size 16 or 18.
Fill out the title page
We now turn to filling in the basic elements of the declaration, which the entrepreneur who pays a single agricultural tax gives the state. Let's start with the title page.
It should include information in all fields, except for the section about which there is a note about filling in information with an employee of a tax institution. In the process of working with the title page, you need to fix:
- INN and KPP (for IP - only an INN);
- the number of the correction (in case a revised declaration is submitted);
- taxable period;
- reporting year;
- code of the tax authority (it can be found in the documents confirming the state registration of the enterprise);
- a code reflecting the place of the reporting source to the tax authority (at the place of registration of the taxpayer);
- the full name of the company - in accordance with the information in the constituent documents.
- OKVED code;
- if applicable: code of the reorganization form, TIN and KPP of the new structure;
- contact phone payer fees;
- the number of pages that form the declaration;
- the number of sheets of documents attached to the declaration or their copies (including those sources that confirm the authority of the person representing the interests of the taxpayer).
Confirm the accuracy of the information
The most important nuance of filling the title page: it has a section in which you need to make notes confirming the accuracy of the information recorded in the declaration.
If the reporting document in question is signed by the head of the company or the individual entrepreneur, then it is necessary to put down the number 1 in the relevant part of the sheet.
In the first case, you must specify the full name. company manager or individual entrepreneur Signature and seal should also be affixed (if any). In the second case - the full name is recorded in the same way.representative of the taxpayer, put his signature and date.
If the declaration is submitted by an individual entrepreneur, then the full name. no need to specify. The document in this case must be signed and dated. If the declaration is submitted to the FTS, the representative of the company, it is necessary to indicate in the appropriate field the name of the document that confirms the authority of the person performing the function of interaction with the FTS.
The next structural component of the declaration is Section 1. We will study the specifics of its completion.
Completing Section 1
The main task in completing this section is to indicate the correct amount of the calculated tax that is payable to the budget. But before determining it, it is necessary to put a number of important marks on the document.
Thus, in lines 001 and 003, it is necessary to put down the OKTMO code (determined on the basis of the geography of the firm’s activity). If the corresponding figures are shorter than 10 cells, provided for by the document field, dashes should be put on unused areas. The code in line 001 must be indicated necessarily, in 003 - only if the location of the organization was changed or the entrepreneur moved to another settlement.If the geography of doing business has not changed, then in line 003 you should put a dash.
We now turn to the figures on the basis of which the single agricultural tax is calculated.
In line 002, you must specify the amount reflecting the amount of the advance payment for UAT, which is calculated to the state as a result of the farmer’s activities in the reporting period.
In line 004, the amount of UAT is recorded, which is to be transferred to the budget taking into account advance payments already made for the half year (data from line 050 in Section 3 is taken, and the figure for item 002 is subtracted from them). The indicator under consideration is fixed if the values in line 050 are greater than or equal to those recorded in paragraph 002.
In line 005, the amount of EXCN is recorded to decrease for the corresponding tax period (the figures for paragraph 002 must be subtracted from the figures for paragraph 050 in Section 2). The marked value is indicated if in line 050 the numbers are less than in 022.
The information that is recorded in Section 1 must be confirmed in the appropriate field in the same way as on the title page.
Now consider the procedure for completing the next element of the declaration - Section 2.
Completing Section 2
Line 010 records the amount of income that the taxpayer received for the relevant period. This indicator is taken into account when determining the size of the base to determine the size of the fee. The source of law, which in this case regulates how the single agricultural tax is defined - the Tax Code of the RF, namely clause 1 of Article 346.5 of this law.
In line 020, the amount of expenses that were incurred by the taxpayer for the relevant period is recorded. And in this case, the source containing the rules for determining the single agricultural tax - the Tax Code of the Russian Federation. Similarly, the provisions of article 346.5 of the law are referred to.
Line 030 records the tax base. How to define it? It is very simple: it is necessary to deduct from the incomes produced by an entrepreneur who pays a single agricultural tax, expenses. That is, we calculate the difference between lines 010 and 020. If it turns out to be negative, that is, it turns out that the farmer worked the reporting period with losses, then the tax base in this case is recognized as zero.
In line 040, you must specify the amount of loss by which the farmer lowered the tax base for UAT for the past tax period. That is, you need to take the values from paragraph 030.Note that the corresponding figures can only be used within the amounts not transferred to the beginning of the past tax period from the previous ones - in the values indicated in line 010 in Section 2.1. The numbers in paragraph 040 should not be greater than the figures in line 030.
In line 050 is recorded in absolute values, in fact, the unified agricultural tax, a single agricultural tax. How to define it? The key criterion affecting the value of such a collection as a single agricultural tax is the rate. She is 6%. Another important parameter that allows to determine the required figure is the amount of the tax base, which is reduced by the amount of loss that was recorded in previous periods. That is, it is necessary to determine the difference between the indicators of lines 030 and 040, and then calculate 6% of the corresponding figure.
After completing Section 2, it is necessary to certify the relevant information in the same manner as this is done when working with the Title Page and Section 1.
There is one more important stage of work with the document. Without it, a correct declaration will not be made. The unified agricultural tax can be reduced, as we noted above, due to possible losses for the farmer. Determination of the corresponding numbers is carried out in Section 2.1.Consider the specifics of its filling.
Section 2.1 Completion
This section is filled in if the farmer received losses in the past tax periods. In this case, the indicators recorded in the previous 10 years can be taken into account. Similarly, losses for the current tax period can be taken into account within the next 10 years. The transfer of indicators can be carried out for any year - entirely or completely. But it is important to observe the sequence of transfer of losses in relation to the frequency of their fixation.
Lines 010-110 indicate the amount of losses that were not carried forward from the previous periods to the current one. It is necessary to distribute them by years (in accordance with the value of the indicators in lines 130 to 230, which are present in Section 2.1 for the previous period).
In line 120, it is necessary to fix the amount of loss for the past period (to do this, calculate the difference between the values in lines 020 and 010 in Section 2). The corresponding indicator is fixed if the numbers in line 010, which are in Section 2, are less than those indicated in paragraph 020 in the same part of the declaration.
In line 130, it is necessary to fix the amount of losses attributable to the beginning of the next reporting period - those that taxpayers of a single agricultural tax can carry over to the next year.That is, it is necessary to subtract the values from paragraph 040 from the number in line 010, and then add information from line 120 to the resulting indicator.
The figures from line 130 must be moved to Section 2.1 in a declaration reflecting the results for the next period, and recorded in paragraph 010.
In lines 140 to 230, the amounts of losses are recorded, which are not carried forward with a decrease in the size of the tax base over the past period compared with the years when they were formed. The value of losses for the past period should be the last in the queue. The sum of the figures in lines 140 to 230 should correspond to the figure in paragraph 130.
The values in lines 140 to 230 should be moved to Section 2.1 of the declaration, which is prepared for the next period, and recorded in lines from 020 to 110.
Completing Section 3
Section 3 is another essential component that includes the declaration in question. The uniform agricultural tax is the preference of the farmer, which can also be accompanied by the possibility of using money, work or services, which are obtained as a result of charitable activities or targeted financing.Farmers who used the appropriate resources should therefore complete Section 3 of the document.
Trust fund reporting
Working with the marked component of the declaration, the taxpayer must choose the names of the funds that were used in the order of purpose, as well as the codes of works and services provided by law. All this information must be recorded in Graph 1.
The report structure should also include data that reflect the results of activities in previous periods - in particular, if target funds were received but not used, and there is still an opportunity to spend them. In column 2, you must specify the date of acceptance of these funds, in column 3 - their size, as well as the period of use (or the lack thereof, which sometimes can also be provided).
In columns 2 and 5, information should indicate charities that were established in accordance with the provisions of Federal Law No. 135 of August 11, 1995, NPOs, and commercial companies that received trust funds in accordance with paragraph 1 of Article 251 of the Tax Code.
After filling in the necessary items in Section 3, it is necessary to summarize the indicators in columns 3, 4, 6 and 7, and then fill in the line “Total Report” of the declaration.