Accounting policy under the Unified Agricultural Tax - features of formation

Accounting policy of the Unified Agricultural Tax

The Unified Agricultural Tax is a special tax regime, therefore, when starting a conversation about the accounting policy (AP) for merchants using the Unified Agricultural Tax, it is necessary to proceed from the general requirements of the Tax Code.
IMPORTANT! In accordance with Art. 313 of the Tax Code of the Russian Federation in its UP for tax purposes, the taxpayer establishes the rules for maintaining tax accounting when carrying out its activities.

In this case, the merchant will be required to:

• develop a management program before starting your work;
• approve the UP by order of the manager;
• apply consistently from period to period;
• adjust the management program in necessary cases (when legislation changes, when implementing new types of activities, etc.).

When forming a unitary enterprise and determining the rules of tax accounting, the special regime agricultural producer must take into account the requirements of Art. 346.5 Tax Code of the Russian Federation.

Clause 8 of this article formulates the main requirement for the form of tax accounting for agricultural merchants on the Unified Agricultural Tax. They are required to reflect the information necessary for calculating agricultural tax as follows:

• companies on the Unified Agricultural Tax - based on accounting data taking into account the requirements of Chapter. 26.1 Tax Code of the Russian Federation;
• Individual entrepreneur on Unified Agricultural Tax - in a special book for accounting income and expenses of individual entrepreneurs, approved by order of the Ministry of Finance of Russia dated December 11, 2006 No. 169n.

Thus, firms using unified agricultural tax must form two types of management systems:

• for accounting purposes;
• Tax UP.

When developing accounting policies for accounting, take into account the following innovations, mandatory for use by all taxpayers from 01/01/2022:

• PBU 6/01 “Accounting for fixed assets” will no longer be in force, and accounting for fixed assets will be regulated by two new FAS 6/2020 “Fixed assets” and 26/2020 “Capital investments”. Read more about them here.

Find out what changes to make to the accounting policy in accordance with the new Federal Accounting Standards in ConsultantPlus. This material will help you navigate the innovations of FSBU 6/2020; this article will help you navigate FSBU 26/2020. Trial demo access to the system is provided free of charge.

• FSBU 27/2021 “Documents and document flow” will become mandatory.

For details, see the material “How to work in the new FSBU 27/2021 “Documents and document flow in accounting””.

• Lease transactions must be accounted for in accordance with FAS 25/2018 “Lease Accounting”, approved by Order of the Ministry of Finance of Russia dated October 16, 2018 No. 208n.

ConsultantPlus experts explained in detail how an organization can switch to rental (leasing) accounting according to the new FSBU 25/2018. Get trial demo access to the K+ system and upgrade to the Ready Solution for free.

They can be drawn up in the form of two separate documents approved by the manager or in the form of a single unitary enterprise, in which separate sections are allocated to the nuances of accounting and tax accounting.

For individual entrepreneurs on the Unified Agricultural Tax, reflecting income and expenses in a special book, the form and procedure for filling which are approved by law, the UE for accounting purposes is not needed - they are allowed not to carry out this type of accounting (clause 2 of article 6 of the law of December 6, 2011 No. 402- Federal Law on Accounting).

However, for the purposes of tax accounting for individual entrepreneurs, it is better to formalize it. You can download the accounting policy for free by clicking on the image below:

Why is accounting policy needed? We'll tell you in the next section.

Accounting policy under the Unified Agricultural Tax

The accounting policy is an internal regulatory document confirming the status of the company as a payer of the Unified Agricultural Tax. When drawing up the UE, take into account the need to describe the accounting rules for the purpose of taxation of the Unified Agricultural Tax.

What provisions need to be included in accounting policies

The text of the document should be drawn up in the form of separate sections, each of which should disclose provisions regarding the taxation regime, tax calculation, accounting for income and expenses, etc. The table below summarizes the main provisions that need to be included in the document.

If you acquire land plots to conduct agricultural activities, then the period for recognizing expenses for their acquisition should be reflected in the accounting policy. Please note the following: the legislation determines the period for recognizing land expenses to be at least 7 years.

Example No. 1. Chistoe Pole LLC is engaged in the cultivation and sale of wheat and is a payer of the Unified Agricultural Tax. In February 2022, Chistoe Pole acquired the following land plot from GlavProm JSC:

• land cost 10,402,300 rubles;
• “Clean Field” paid the cost of the land on 02/04/17;
• The land acquisition certificate was signed on 02/18/17;
• 06.17 “Clean Field” received a certificate of ownership of the site.

According to the accounting policies of Chistoe Pole LLC, the period for recognizing expenses for the purchase of land is 8 years. Thus, the amount of monthly expenses will be 108,357 rubles. (RUB 10,402,300 / 8 years * 12 months). “Chistoe Pole” has the right to reflect land expenses from June 2022 (from the moment of registration of ownership).

If you combine the payment of unified agricultural tax and UTII, then you should supplement the text of the accounting policy with the procedure for organizing separate accounting and the mechanism for calculating tax within each of the applied tax regimes.

How to draw up and approve a document

The accounting policy of the unified agricultural tax payer is drawn up in accordance with general requirements.

Accounting policy of individual entrepreneurs on the Unified Agricultural Tax

At first glance, the requirement to register a UE for an entrepreneur on the Unified Agricultural Tax seems redundant for the reason that Ch. 26.1, dedicated to the issues of Unified Agricultural Tax, does not provide for a multivariate methods and methods of accounting for income and expenses, and the legislation does not require rewriting the norms of the Tax Code of the Russian Federation one to one in the UE.

However, in reality everything is not quite like that. The point is that Art. 313 of the Tax Code of the Russian Federation provides that tax accounting data must be confirmed by:

• primary accounting documents;
• analytical tax accounting registers;
• tax base calculations.

This means that individual entrepreneurs in their UP must provide for the following important aspects:

• forms of primary documents used for registration of business transactions;
• document flow algorithms and procedures for processing accounting information;
• other important decisions for tax accounting purposes.

Since individual entrepreneurs on the Unified Agricultural Tax have the right to keep records of their income and expenses both on paper and electronically, the chosen method must also be fixed in the UE.

If you have access to ConsultantPlus, check whether you have correctly drawn up the accounting policy for individual entrepreneurs on the Unified Agricultural Tax. If you don't have access, get a free trial of online legal access.

In addition, any businessman is interested in the safety of his property, therefore the management program should reflect the issues of conducting an inventory of property and liabilities, as well as aspects of internal control over the accounting process.

Another important nuance that requires indispensable reflection in the UP is the detail of such an accounting procedure as separate accounting - if the individual entrepreneur combines the Unified Agricultural Tax with another taxation regime.

IMPORTANT! Based on paragraph 1 of Art. 346. 1 of the Tax Code of the Russian Federation, taxpayers applying the Unified Agricultural Tax have the right to combine this special regime with other (provided for by the Tax Code of the Russian Federation) taxation regimes.

And the combination of modes means the need to maintain separate records, the regulations of which are not described in the legislation. It must be developed independently and reflected in the UE.

IMPORTANT! The main requirement for the method of separate accounting used by a businessman is the possibility of unambiguously attributing certain indicators to different types of business activities (letter of the Ministry of Finance of Russia dated November 30, 2011 No. 03-11-11/296).

Read about drawing up accounting policies for the simplified tax system in this article.

Accounting policy for taxation purposes on the Unified Agricultural Tax

What is tax accounting policy

The general definition of tax accounting policy is given in Article 11 of the Tax Code of the Russian Federation. Accounting policy for tax purposes is a set of methods (methods) permitted by the Tax Code for determining income and (or) expenses, their recognition, assessment and distribution, as well as taking into account other indicators of the taxpayer’s financial and economic activities necessary for tax purposes.

Tax accounting policies, as a rule, contain the following sections:

1) the methods and methods used for calculating the tax base (determining the object of taxation);

2) tax accounting;

3) document flow.

Elements of taxation under the Unified Agricultural Tax

Taxpayers of the Unified Agricultural Tax (USAT) are organizations and individual entrepreneurs - agricultural producers who voluntarily switched to paying the Unified Agricultural Tax (clause 1 of Article 346.2 of the Tax Code of the Russian Federation).

Agricultural producers include:

1) organizations and individual entrepreneurs, provided that

- they produce agricultural products, carry out their primary and subsequent (industrial) processing (including on leased fixed assets) and sell these products;

— (and) the share of products produced from own agricultural raw materials is at least 70% of total income;

2) agricultural consumer cooperatives (processing, marketing (trading), supply, horticultural, gardening, livestock) provided that the share of income from the sale of their own agricultural products is at least 70%;

3) fishing organizations and individual entrepreneurs (subject to the fulfillment of the conditions established by clause 2.1 of Article 346.2)

The object of taxation on the Unified Agricultural Tax is defined as “income reduced by the amount of expenses” (Article 346.4 of the Tax Code of the Russian Federation). The procedure for determining and recognizing income and expenses is established in Article 346.5 of the Code.

The tax base under the Unified Agricultural Tax is calculated as the monetary value of income reduced by the amount of expenses (Article 346.6 of the Tax Code of the Russian Federation). Income and expenses are determined on an accrual basis from the beginning of the year. In this case, the tax base can be reduced by the amount of losses incurred in previous years.

The tax period under the Unified Agricultural Tax is a calendar year, the reporting period is six months (Article 346.7 of the Tax Code of the Russian Federation).

The tax rate is set at 6% (Article 346.8 of the Tax Code of the Russian Federation).

Tax accounting of organizations - payers of the Unified Agricultural Tax

According to paragraph 8 of Art. 346.5 of the Tax Code of the Russian Federation, organizations are required to keep records of their activity indicators necessary for calculating the tax base and the amount of the unified agricultural tax, based on accounting data, taking into account the provisions of Chapter 26.1 of the Tax Code of the Russian Federation.

In its tax accounting policy , the organization must provide a list and samples (or description) of tax registers in which income and expenses are recorded for the purposes of calculating the unified agricultural tax. If accounting and tax accounting of income and expenses coincide, then the tax accounting policy should provide a list of accounting registers on the basis of which the tax base for the Unified Agricultural Tax is calculated. At the same time, in the tax accounting policy, reference should be made to the accounting policy, in which the organization, in accordance with clause 4 of PBU 1/2008, is obliged to approve the forms of accounting registers.

Tax accounting of individual entrepreneurs - payers of the Unified Agricultural Tax

Tax accounting by individual entrepreneurs is maintained in the Book of Income and Expenses of Individual Entrepreneurs Applying the Taxation System for Agricultural Producers (hereinafter referred to as the Book). The form of the Book and the procedure for filling it out were approved by Order of the Ministry of Finance dated December 11, 2006 No. 169n.

The following rules for maintaining a book have been established:

1. The book is maintained during the calendar year. A new book opens every year.

2. The book is kept on paper or in electronic form (at the choice of the individual entrepreneur).

3. The book, which is kept electronically, must be printed at the end of the year.

4. A book on paper, as well as a printed electronic book, must be bound, numbered and signed and sealed (if any) by an individual entrepreneur. The last page of the book indicates the number of pages in it.

5. The book must be certified by the tax authority:

a) on paper – before the start of its maintenance;

b) printed e-book – no later than March 31 of the following year.

6. The book is written in Russian.

7. Corrections in the Book are allowed. Next to the corrected entry, you must put the signature of the individual entrepreneur, a seal (if any) and the date of the correction.

The procedure for registering business transactions in the Book:

1. The Book records business transactions in chronological order, as a result of which:

a) income arises that is included in the tax base under the Unified Agricultural Tax, namely (clause 1 of Article 346.5 of the Tax Code of the Russian Federation):

- income from sales (Article 249);

— non-operating income (Article 250);

b) the expenses listed in clause 2 of Art. 346.16 Tax Code of the Russian Federation.

2. Registration of business transactions is carried out only on the basis of primary accounting documents.

3. In cases where additional conditions must be met in order to recognize income or expenses, entries in the book are made on the basis of an accounting certificate, calculation certificate, etc.

4. In Section II of the book, the costs associated with business activities on the Unified Agricultural Tax are calculated:

a) for the acquisition (creation, manufacture of structures) of fixed assets;

b) for completion, retrofitting, technical re-equipment, modernization, reconstruction of fixed assets;

c) for the acquisition (creation) of intangible assets.

These expenses are reflected in the book on the last date of the reporting (tax) period in the amount of amounts actually paid for each fixed asset object put into operation (intangible asset object accepted for accounting) separately. These expenses are included in the tax base until the end of the tax period in equal parts. If the rights to an object must be registered, then its value is reflected in Section II of the book, provided that the documents are submitted for state registration.

Based on the above, in the tax accounting policy, an individual entrepreneur must establish:

- the procedure for maintaining the Book - in electronic form or on paper;

— a list of primary accounting documents used to document business transactions and on the basis of which entries are made in the Book;

- forms of accounting certificates, certificates of calculations, etc., on the basis of which entries are made in the Book in cases where additional calculations or the fulfillment of special conditions are necessary to reflect income or expenses.

Limit on the share of income for applying the unified agricultural tax

One of the conditions that gives the right to apply the Unified Agricultural Tax is compliance with the limit on the share of income from the sale of agricultural products for the tax period - at least 70%.

Agricultural products include:

— crop production of agriculture and forestry;

— livestock products, including those obtained as a result of growing and growing fish and other aquatic biological resources.

Decree of the Government of the Russian Federation dated July 25, 2006 No. 458 approved:

— the procedure for classifying products as primary processed products made from agricultural raw materials of own production;

— list of types of products classified as agricultural products (Appendix No. 1 to the Resolution);

— a list of products classified as primary processed products made from agricultural raw materials of own production (Appendix No. 2 to the Resolution).

Agricultural products also include catches of aquatic biological resources, fish and other products from aquatic biological resources, the list of which is given in paragraph 3 of Art. 346.2, paragraphs 4 and 5 of Art. 333.3 Tax Code of the Russian Federation.

The algorithm for calculating the share of income is as follows:

1. Determine the amount of income from the sale of goods, works, services (D). To do this, you need to take only income from sales recognized for tax purposes in accordance with Articles 248 and 249 of the Tax Code of the Russian Federation (without taking into account the income listed in Articles 250 and 251 of the Tax Code of the Russian Federation). Unified agricultural tax payers determine revenue according to the rules established for this special regime. Income from sales for all types of activities, including those transferred to UTII, is taken into account;

2. Determine the amount of income from the sale of produced agricultural products, including products of their primary processing, produced from agricultural raw materials of own production (ASA);

3. Determine the share of income from the sale of primary processed products in the total income from the sale of products made from agricultural raw materials of own production (dD). To do this, the amount of costs for the production of agricultural products (RP) and primary processing of agricultural products (PP) should be divided by the amount of costs for the production of all products from produced agricultural raw materials (P):

d D = (RPP + RP): P;

4. Calculate income from the sale of primary processed agricultural products (PAP) in the total income from the sale of produced agricultural products:

DSHp = DSH x d D ;

5. Calculate the share of sales of agricultural products, including primary processed products (dP), in the total amount of sales income:

d P = DSHp: D;

6. Compare the calculated share (dP) with the limit value of 70%.

The tax accounting policy should establish:

— list of income from the sale of agricultural products;

— the procedure for separate accounting of income from the sale of agricultural products and other sales;

— the procedure and frequency of calculation (monthly or quarterly on an accrual basis) of the share of income from the sale of agricultural products;

— tax register form for calculating the share of income from the sale of agricultural products.

Expense accounting

Expenses for Unified Agricultural Tax tax purposes are taken into account after they are paid. A closed list of expenses is given in Article 346.5 of the Tax Code of the Russian Federation. Restrictions have been established for the recognition of certain types of expenses; therefore, in order to include such expenses in the tax base, it is necessary to make a preliminary calculation in an accounting certificate, a calculation certificate, or a special tax register. The forms of these certificates (registers) are approved in the tax accounting policy .

Such expenses include:

1. Interest on loans and borrowings (clause 9, clause 2, clause 3, article 346.5, article 269). The tax accounting policy should establish a procedure for determining the maximum amount of interest included in expenses in accordance with paragraph 1 of Art. 269 ​​of the Tax Code of the Russian Federation. The maximum interest rate can be determined:

a) at the refinancing rate of the Central Bank of the Russian Federation, adjusted to the increasing coefficients established in clause 1 and clause 1.1 of Art. 269;

b) (or) at the average level of interest on comparable debt obligations. When choosing this option, the accounting policy for tax purposes determines the criteria for the comparability of loans and credits: volumes, terms, collateral.

2. Business travel expenses (clause 13, clause 2, clause 3, article 346.5). The list of these expenses recognized for tax purposes is given in paragraph 12 of paragraph 1 of Art. 264. If an organization reimburses other travel expenses, then a tax register or accounting certificate is drawn up to calculate “tax” expenses.

3. Payment to a notary for notarization of documents is recognized as an expense for tax purposes within the limits of the tariffs established by the legislation on notaries (clause 14, clause 2, clause 3, article 346.5) and, accordingly, is included in expenses on the basis of a special calculation.

4. Advertising expenses (clause 20, clause 2, clause 3, article 346.5). The list of these expenses is given in paragraph 4 of Art. 264. Of these, expenses for advertising through the media and information and telecommunication networks, illuminated and other outdoor advertising, participation in exhibitions and fairs, production of brochures and catalogs are not limited (paragraph 2-4, paragraph 4 of Article 264). The remaining advertising expenses are recognized for tax purposes in the amount of no more than 1% of sales revenue. These expenses are included in the tax base of the reporting (tax) period according to a special calculation.

Separate accounting when combining modes

Taxpayers who combine unified agricultural tax and unified income tax include provisions on separate accounting their tax accounting policy

According to clause 10 of Art. 346.6 of the Tax Code of the Russian Federation, taxpayers transferred to pay UTII for certain types of activities:

a) keep separate records of income and expenses under different special tax regimes;

b) distribute “general” expenses in proportion to the shares of income in the total amount of income received from the unified agricultural tax and UTII.

The tax accounting policy must approve:

— the procedure for separate accounting of income and expenses: on accounting accounts or in special tax registers;

— a list of “general” expenses to be distributed;

— a register (calculation) form for the distribution of “general” expenses.

According to paragraph 7 of Art. 346.26 of the Tax Code of the Russian Federation, taxpayers who, along with business activities subject to taxation on unified tax on imputed income, carry out other types of business activities are required to keep separate records of property, liabilities and business transactions in relation to business activities subject to UTII taxation and business activities in respect of which taxpayers pay taxes under a different tax regime. At the same time, accounting of property, liabilities and business transactions in relation to types of business activities subject to UTII taxation is carried out by taxpayers in the generally established manner.

It follows from the above norm that a taxpayer combining unified agricultural tax and unified income tax must provide for separate accounting its tax accounting policy

— property;

— obligations;

- business transactions.

Accounting policy of the company on the Unified Agricultural Tax

Firms using the Unified Agricultural Tax (as opposed to individual entrepreneurs) are required to keep accounting records, so they need to reflect all the nuances of their accounting and tax accounting in the UE.

They can form a “tax” UP taking into account the recommendations described in the previous section.

IMPORTANT! The rules for the formation of “accounting” accounting policies are defined in PBU 1/2008 “Accounting policies of organizations”, approved by Order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n.

PBU 1/2008 requires firms to include the following aspects in the management program:

• working chart of accounts;
• forms of primary documents;
• regulations and frequency of inventory taking;
• document flow schedule;
• other decisions necessary for organizing accounting.

The “accounting” UP should reflect various accounting issues related to the specifics of the company’s activities.

For example, if its employees go on business trips, the following can be written in the UP:

• organizational regulations for the “travel” procedure;
• daily allowance amount;
• a list of reporting documents upon return from a business trip;
• other “travel” nuances.

In its UP, a company needs not only to reflect accounting nuances, but also to detail reporting features. In particular, if a company uses simplified reporting forms, which is allowed for small businesses, information about the reporting forms used must be reflected in the CP.

Features of the formation of accounting policies

At the moment, the methodological and organizational aspects of accounting for unified agricultural tax are not sufficiently developed. Nevertheless, organizations paying unified agricultural taxes must be approached very carefully when developing accounting policies. Accounting policies for tax accounting purposes under the Unified Agricultural Tax must include:

1. Organizational section. It includes:

— a document flow schedule, where the forms of accounting certificates and calculations for accounting for income and expenses taken into account when determining the Unified Agricultural Tax are approved;

— a working chart of accounts, including analytical accounts of income and expenses that affect the calculation of the Unified Agricultural Tax.

2. Methodological section. It is necessary to approve the procedure for determining income and expenses accepted and not accepted for the purposes of calculating the Unified Agricultural Tax. Income taken into account when determining the tax base under the Unified Agricultural Tax should be divided into income from the sale of products, work, services and non-operating income. Expenses that reduce income received must be divided into types (for example, expenses for the acquisition of fixed assets, material expenses, labor costs, etc.).

In general, the accounting policy for the purposes of calculating the Unified Agricultural Tax should give a clear picture of the income taken into account when calculating the Unified Agricultural Tax and the expenses that reduce the income received.

What features of accounting for a merchant’s property on the Unified Agricultural Tax should be reflected in the accounting policy?

The use of the Unified Agricultural Tax is characterized by strict regulation of income and expenses taken into account when calculating agricultural tax. This also applies to accounting subtleties in relation to property used in agricultural activities.

However, even in such strict conditions, certain issues remain that require independent resolution (including reflection in the CP) on the part of the merchant using the Unified Agricultural Tax.

Let us consider, for example, the nuances of how the algorithm for accounting for the cost of land plots is reflected in the UE. The actions of a businessman when purchasing land are regulated by clause 4.1 of Art. 346.5 of the Tax Code of the Russian Federation and provide for taking into account the cost of land in expenses:

• after actual payment of “land” rights;
• if there is a documented fact of filing documents for state registration of the specified right;
• evenly over a certain period (at least 7 years).

The legislator has established a minimum time limit of 7 years, and taking this into account, the agricultural producer prescribes his time period in the UP. It can be equal to either the minimum allowed or any time period exceeding this limit (8, 9, 10 or more years).

In addition to land plots, the UE may reflect the specifics of establishing the useful life of the fixed assets and intangible assets of an agricultural businessman.

This is relevant for the following agricultural producers on the Unified Agricultural Tax:

• switched to the Unified Agricultural Tax from a different tax regime;
• having fixed assets and intangible assets with residual value at the time of transfer.

Since the write-off of the specified property cannot be carried out at a time, but depends on the useful life of fixed assets and intangible assets, it is necessary to establish in the CP the procedure for its determination - if such information is not available in the generally applicable classification (approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1).

For a general mechanism for registering an UE, see the material “How to draw up an organization’s accounting policy?”.

Results

Firms and individual entrepreneurs using the unified agricultural tax system, when drawing up accounting policies, must proceed from the basic requirements of the Tax Code of the Russian Federation and PBU 1/2008.

The main purpose of the accounting policy for merchants on the Unified Agricultural Tax is to consolidate the accounting methods used that allow reliably forming the tax base for agricultural tax and calculating it.

Sources:

• Tax Code of the Russian Federation
• PBU 1/2008 “Accounting policies of organizations”

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