Unified tax on imputed income. The organization of separate accounting when combining activities


2018-03-17 21:20:51




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In practice often there are situations when the organization has several different types of activities. Some of them fall under UTII, and in respect of the remaining applicable General tax regime or to be paid a single tax under the simplified tax system. According to HK, Russia, this category of taxpayers required to organize separate accounting, the statement of which in most cases raises many questions.

Typically, the most difficult is the distinction between transactions subject and non-VAT. St. 170 HK States that in the absence of separate accounting for the acquisition of goods, assets and property rights, the taxpayer is not entitled to any deductions. Commercial entities that pay the unified tax on imputed income and applying the common system should be guided by the following rules:

  • VAT included in the total value of the goods if they are used in operations not subject to this tax  (retail); 
  • VAT is accepted for deduction for the goods, which are used for operations taxable by this tax (wholesale sales);
  • General supplies VAT is accounted for in the cost of production and will be deductible in the proportions in which these products are used in taxable and non-taxable this tax operatsiyah.                                                 

Legitimate amount of deduction is calculated based on the ratio of the value of shipped goods subject to VAT to the total value of goods shipped during the tax period. It must be emphasized that the proportional method should only be used when it is impossible to determine what proportion of products used for activities subject to unified tax on imputed income. If the enterprise has an opportunity for a clear division of goods, these calculations do not have to produce.


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It is Also worth noting that the legislation does not define specific methods for conducting the separate account, leaving the decision of this question to the discretion of taxpayers. However, organizations that pay single tax on imputed income, along with General taxation, should not claim excessive deduction of VAT and then recover it in future periods. In this regard, it is necessary will stop on the error that is occasionally encountered in practice: the company must be all products to the warehouse and said VAT, and then, as necessary, the goods are transferred to the retail network and the corresponding VAT is reversed in the current quarter or recovered in subsequent tax periods. This account option is contrary to the rule of calculating the ratios described in the tax code, in addition, he is qualified by courts of arbitration as a method of forming an unjustified tax benefit by the wrongful application of VAT for deduction from the budget. In order to avoid problems in such situations it is recommended that taxpayers either follow the requirements of the legislation, calculating proportions, or to show a tax deduction in a later period, when the volume of products sold in bulk, will be clearly defined.

Enterprises applying the simplified taxation system or the overall system, and also lists the single tax on imputed income required to maintain separate records of expenditure, including the cost of labor, necessary for the proper taxation of profits. If the structure of the organization are clearly delineated, then the implementation of this requirement no problem, but often a certain percentage of the costs cannot be tied to specific activities. For example, the cost of maintaining the General warehouse and administrative staff relate to service firms in General. In these cases you should also use the method of proportion. The costs are shared according to the ratio of revenue in each direction to the sum of the gross income of the company.

A Similar situation arises when accounting for fixed assets of the company. Assets used for activities subject to the unified imputed tax, not subject to property tax.  some objects are involved in all areas of the enterprise. To determine the base for property tax, multiply the residual value of these fixed assets to revenue percentage of business taxable on the General system.

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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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