Unified agricultural tax or unified agricultural tax is a special tax regime that is specially designed for agricultural producers. It can be applied by companies and individual entrepreneurs involved in this activity.
The procedure for using the ESHN
Unified agricultural taxation can be used exclusively by manufacturers; converters are not entitled to switch to it. At the same time, income from agricultural production must exceed 70% of the company's total turnover. This tax replaces income tax, property tax and VAT, as well as personal income tax for individual entrepreneurs. Individual entrepreneurs and companies have a choice - to apply the general regime or the simplified tax system, or switch to the unified agricultural tax. This tax is voluntary.
If a company already operates in the agricultural sector and applies a different regime, then it can switch to the Unified Agricultural Taxation only from the beginning of the next calendar year. To do this, by December 31, she must submit a notification on the application of the unified agricultural tax to the Federal Tax Service. There is a thirty-day transition period for new organizations. Since the UAT is of a notification nature, the company cannot apply this tax without a written application.
The procedure for calculating and paying unified agricultural tax
The object of the unified agricultural tax is income reduced by the amount of expenses. The tax rate is set at 6%. This makes the Unified Agricultural Tax a more profitable regime in terms of the tax burden than the STS or OSNO. So, on the simplified tax system, 6% of the total revenue is paid (excluding the expenditure side), or 15% of the profit received. And on OSNO, the profit tax for agricultural companies is set at 18%. But at the same time, companies at the Unified Agricultural Tax cannot show VAT for deduction from the budget, although it is included in the cost of the goods and services they buy.
To calculate the amount of unified agricultural tax payable, it is necessary to deduct economically justified and documented income from the total revenue and reduce the resulting difference by 6%. The tax can be reduced by the amount of losses incurred in previous periods.
The reporting period for the unified agricultural tax is half a year, and the tax period is a year. The reporting is the declaration on the Unified agricultural tax in the form of KND 1151059. The advance is paid based on the results of work within 6 months until July 25, the annual tax - until March 31 of the year that follows the tax period. Thus, the UAT companies need to divert working capital to pay taxes less often - only twice a year. Whereas in other modes, advance payments and tax are paid 4 times a year. All salary taxes on the unified agricultural tax are paid on a general basis.
If you are late with the submission of the declaration, this will entail the need to pay a fine in the amount of 5-30% of the unpaid tax amount on the declaration, but not less than 1000 rubles. For non-payment of tax, a fine is provided in the amount of 20% -40% of the amount of unpaid tax.
