A special taxation system has been introduced for agricultural workers in the Russian Federation. Organizations and private (individual) entrepreneurs who chose it during registration submit a tax return for the unified agricultural tax. It is mandatory for all economic entities practicing this special regime.
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Delivery deadlines
The tax return under the Unified Agricultural Tax must be submitted to the government agency at the end of the reporting period. It is the calendar year. Thus, the deadlines for submitting the document are as follows:
- until March 31 of the year following the reporting year (for 2017 submitted before 03/31/2018);
- until the 25th day of the month following the date of closure of the enterprise (IP).
Features of tax payment
It is important to fill out the form by taking into account the timing of payment of due amounts. According to the law, it is divided into two contributions:
- Advance. Paid until July 25, at the end of the semester. Counts into the total annual payment.
- Closing. Transferred until April 1 of the year following the reporting period. The amount must be adjusted according to real indicators and take into account the advance payment.
Where to submit the reporting document
Entrepreneurs, regardless of the volume of turnover, work with a specific branch of the Federal Tax Service. The principle of such a working connection is as follows:
- Organizations are tied to the place of registration. They work with the department that has jurisdiction over the given territory.
- Individual entrepreneurs are guided by their residential address.
Methods for filing a declaration
This type of reporting is submitted to the government agency in the same ways as all others. There are three in total:
- In person or through a representative. You must bring two copies of the document to the tax authority:
- one remains with the inspector;
- the second one contains reception data.
- Via postal service. It is necessary to issue a letter with a list of attachments. In this case, the reporting date is considered to be the day on the departure stamp.
- Through the Internet. When using this method you must have:
- access to special services;
- digital signature.
Form
In accordance with current legislation, the responsibility for developing reporting forms is assigned to the Federal Tax Service. The form for the Unified National Economy has been valid since 2014:
- approved by order No. ММВ-7-3/384 dated July 28, 2014;
- The document contains recommendations for filling it out.
Subtleties of data entry
As with all reporting documents, standard filling requirements apply to this declaration:
- use black, blue or purple ink;
- entering data in capital letters:
- in one cell - one character;
- when filling out electronically, the font Courier New, 16-18 is recommended;
- rounding financial indicators to the nearest ruble;
- use only data in national currency;
- in cells for which there is no data, dashes are placed;
- Only one-sided printing of pages is allowed;
- they need to be numbered in order using the form “001”, “002” and so on;
- not allowed:
- correction of entered information;
- errors;
- blots;
- use of adjustment tools;
- stitching and fastening sheets.
Attention: the organization's seal is placed only on the title page. The pages of the 1st, 2nd sections and the title must contain:
- taxpayer's signature;
- date of completion.
For information: when entering data, the amount of penalties and fines is not taken into account.
What to write in the title
Tip: the form is designed quite simply and clearly. It is necessary to answer the questions indicated in the columns.
Sample declaration for Unified Agricultural Tax, page 1
Some indicators that should be entered in the appropriate cells have codes. These should be taken into account when filling out the document:
- An adjustment is an indicator of the order in which reports are filed. It is encrypted as follows:
- 0 means that the declaration is being submitted for the first time (for the corresponding reporting period);
- The numbers 1, 2, 3 and so on mark the repeated form, correcting incorrect information in the zero.
- The tax code indicates for what period the taxpayer is reporting:
- 34 - per year;
- 50 - for the same time, but the organization is going through a stage of change:
- reorganization;
- termination of activity;
- 95 shows that the payer decided to change the taxation regime;
- 96 is used when an entrepreneur refuses to further use the special regime of the Unified Agricultural Tax.
- The period column indicates the year for which the payer is reporting.
- The receiving department of the Federal Tax Service is also coded with a four-digit number. You can find it on the official website of the service.
- The place where the document is submitted should be entered as follows:
- 120 enter individual entrepreneurs;
- code “213” indicates that a large taxpayer is reporting;
- 214 - organization reporting at the place of registration.
- Personal data is reflected as follows:
- The individual entrepreneur enters his full name;
- head of the organization - the name of the LLC from the charter.
- The main type of activity according to OKVED is indicated separately (as in registration papers).
- The form for entering information about a telephone number is free.
- The number of pages is the same for everyone - there are four of them.
- The number of application sheets should be carefully counted and entered in the appropriate cell.
- Certification of the declaration:
- code “1” indicates that the document is provided by an individual entrepreneur or manager;
- "2" - official representative.
- The individual entrepreneur signs;
- The details of the head of the company are indicated in full and certified:
- his signature;
- seal;
- The date of completion is required.
Section 1
This page contains little information. The rules for entering them are indicated line by line in the table:
Hint: this page is certified with a signature and date of completion.
Sample declaration for Unified Agricultural Tax, page 2
Sample declaration for Unified Agricultural Tax, page 3
Section 2
This part takes into account the following amounts:
- tax base (income);
- enterprise expenses;
- tax;
- losses and more.
Sample declaration under Unified Agricultural Tax, page 4
The sheet should be filled out in accordance with the following principles:
For information: this sheet is also signed and dated.Section 2.1
This part is intended for declaring losses of all periods:
- Losses from previous years are recorded in cells 020 to 110:
- 110 is the total.
- 120 should contain a negative difference between income and expenses (if it turns out to be such).
- Losses are entered in cell 130 for accounting in subsequent reporting. They are deciphered in lines 140 to 230.
Section 3
This part is intended for declaring targeted income. They are fixed as follows:
- Type of income:
- 010 - grandees;
- 500 - remaining target funds.
- The time of receipt of money is indicated in the second column.
- 5 - period of their use.
- 3 - amount of funds.
- 6 - balance of unused money.
- 7 - the amount of funds used for other purposes.
Sample declaration for Unified Agricultural Tax, page 5
Sample declaration for Unified Agricultural Tax, page 6
About punishments
If reporting is not submitted on time, the entrepreneur (official) may be fined:
- In the amount of 1000 rubles, if the tax is paid.
- If the money has not been received into the budget, then an amount equal to 5% tax is charged for each month (even partial) of delay, limited to:
- maximum - 30% of the declared amount;
- minimum - one thousand rubles.
How to submit online
This type of reporting can be completed without downloading the form. Special services are used for this:
- “Legal Taxpayer” was created by the Federal Tax Service. Services are provided free of charge.
- Some entrepreneurs keep records using the 1C: Entrepreneur program. It provides the opportunity to generate reporting, including in the Unified Agricultural Tax form.
- There are paid services:
- "My business";
- "Kontur.Accounting" and others.
For information: it is possible to delegate the functions of generating and submitting declarations to specialized companies. This should be done on the basis of a formal agreement.
Watch the video about the Unified Agricultural Tax in 2018
On the same topic
Working in the business sector, every person knows that he will have to pay various taxes after certain periods. In addition, filing reports with regulatory authorities will be mandatory. A special tax regime for farms - Unified Agricultural Tax - requires payment of a single agricultural tax, as well as filing reports for this type of business. In this case, the reporting will be a tax return for the unified agricultural tax.
A new reporting form has been in effect since 2019. You can download the Unified Agricultural Tax form to fill out at.
A sample of filling out a tax return under the Unified Agricultural Tax can be downloaded from the following links:
Entrepreneurs who are employed in the agricultural sector have the right to switch to the Unified Agricultural Tax, which opens up additional opportunities for the business entity and also significantly reduces the level of tax burden. According to the law, the reporting and tax period of this tax payment system is a year, but payment occurs in two stages.
The entrepreneur makes the advance payment, which will be counted towards the tax for the year, after the first half of the year of operation of the farm. The second part of the tax is paid using the residual method after deducting the advance payment at the end of the year.
Reporting documents are submitted only once - at the end of the year.
The due date for the advance payment is the date of the month following the closing half-year. That is, until July. The annual payment is made until the end of the first quarter of the new period, which means until March 31. The final payment deadlines, if these are weekends, are postponed according to the general rules for rescheduling. But to avoid problems, it is better to make payment in advance.
Reporting on Unified Agricultural Tax
The functioning of each business entity is inextricably linked with the payment of taxes to the state - this is an essential way to fill the treasury.
The Federal Tax Service closely monitors the payment of taxes. All payment violations result in liability for the defaulter. But even this state body would not be able to fully exercise control without submitting reporting documents.
Reporting is drawn up by the entrepreneur himself and submitted within certain deadlines established by law. For many taxes, the reporting document for regulatory services is a declaration.
For the unified agricultural tax, the Unified Agricultural Tax declaration is used, the form of which must be downloaded by every entrepreneur applying this regime. This document has certain rules for filling out, as well as a standard appearance established by law.
The essence of the document
The declaration contains all the data on the functioning of the agricultural business entity, which affects the size of the tax base, as well as the amount of tax.
This reporting serves to conduct effective control on the part of the tax authorities, to draw conclusions about the correctness of payment of tax amounts.
This document can be filled out manually or using computer technology. It is submitted if the taxpayer is an organization - at the place of its registration, and if it is an individual entrepreneur, then at the place of registration.
The declaration is the main reporting document for the payer of any tax, since it is in it that the tax base and the aspects that form it are displayed. Failure to submit this type of documentation on time may result in a fine.
Detailed information about the payment and calculation of the unified agricultural tax can be seen in the video:
Filling out the Unified Agricultural Tax declaration
For an entrepreneur who is preparing to submit this type of reporting, a very important issue is the process of its preparation. This tax return consists of four parts:
- The first part – the title part – contains all the information about the object that creates the reporting.
- The second part - calculation - displays all calculation processes for determining the amount of tax.
- The third part - unprofitable - shows losses and expenses that have an impact on the size of the tax base, or rather, lead to its decrease and a decrease in the tax amount, respectively.
- The fourth part is devoted to the intended use of the property that was received for a specific purpose.
The filling process occurs in the usual manner for reporting documents. That is, the order is from left to right; black, blue or purple ink is used for filling. You cannot make double-sided printing, or correct errors in the document. Pages must be bound in such a way as not to damage them.
So, this type of declaration is the main reporting document used by persons working under this taxation and tax payment regime. The Unified Agricultural Tax declaration is filled out indicating not only the tax base and the amount of deductions that reduce it, but also advance payments already made.
Starting with reporting for 2014, agricultural producers must report using a new form (approved by order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384@). Let's look at how to fill out a new form.
Individual entrepreneurs and organizations using the Unified Agricultural Tax are required to submit a year-end declaration no later than March 31 of the year following the expired tax period. If the payer ends his activity as an agricultural producer, the final declaration must be submitted no later than the 25th day of the month following the month in which such activity was terminated.
Let's consider the order of filling with title page. The data from the registration certificate is entered into the “TIN” line. Since the company number has 10 digits, you need to put dashes in the empty cells. Only companies can fill out the checkpoint line. Correction number, similar to other declarations:
0 - if given for the first time;
1 - if an updated declaration is submitted, and so on.
Filling out the title page is no different from reflecting data in returns for other taxes. The only change is that a field has appeared to reflect the codes of the reorganization (liquidation) form and the TIN/KPP of the reorganized organization. That is, we fill out these fields only if the organization was reorganized or liquidated.
Completing section 1. It is no longer necessary to indicate the BCC. The calculation procedure has not changed.
Also, now you need to indicate the OKTMO code instead of the old OKATO in lines 001 and 003. Line 003 is filled in when changing the location of the company or residence of the individual entrepreneur. If nothing has changed in this part, put a dash in line 003.
In line 002 we will reflect the amount of the advance payment, which was calculated for payment to the budget based on the results of the half-year, since the reporting period according to the Unified Agricultural Tax is half a year (clause 2 of Article 346.7 of the Tax Code of the Russian Federation).
In line 004 we will indicate the amount of tax that must be paid at the end of the year, taking into account the advance payment paid for the six months. It turns out the following:
Line 004 = line 050 of section 2 - line 002 of section 1.
That is, we fill in the line if line 050 of section 2 is greater than line 002.
On line 005 we will show the amount of agricultural tax to be reduced for the tax period:
Line 005 = line 002 - line 050.
We fill in the line if line 050 of section 2 is less than line 002.
Next, we will confirm the first section with a signature. Then we enter the date of signing section 1.
Completing Section 2:
In line 010 - the amount of income earned during the calendar year.
In line 020 - the amount of expenses for the year.
In the next line 030 we indicate the tax base for the calendar year, obtained as follows:
Line 010 - line 020. If, as a result, income exceeds expenses, then the tax base is 0.
In line 040 we enter the amount of loss that was received in previous tax periods (line 010 of Section 2.1.). The tax base can be reduced by the amount of the loss. In this case, you can reduce the basis by the entire amount of the loss or by part of it. It should be noted that the amount of the loss cannot exceed the tax base. The remainder of the loss, in this case, will be carried forward to the next year.
In line 050 we indicate the amount of tax for the calendar year, calculated using the following formula:
(Line 030 - Line 040) x 6 / 100.
We fill out Section 2.1 if, based on the results of previous tax periods, we incurred losses, that is, expenses exceeded income. The tax base can be reduced by the amount of loss within 10 years.
For example, a loss received at the end of 2015 can be taken into account until 2025, but within the tax base. Let’s say that in 2015 you accumulated 15,000 rubles. loss, and the tax base is 10,000 rubles. - it turns out that only 10,000 rubles can be taken into account, and the remaining 5,000 rubles will be transferred to the next year 2016.
In lines 010 - 110 of this section we will reflect the remaining loss at the beginning of the tax period, indicating when it occurred. This is the amount of unaccounted loss for previous years.
In line 120 we indicate the amount of loss received over the past year. It must be filled in if line 010 is less than line 020. We get,
Line 120 = line 020 - line 010 of section 2.
In line 130 we will reflect the amount of losses that have not been carried forward to the beginning of the tax period following the expired one.
The agricultural producer has the right to carry forward such losses to subsequent tax periods. So,
Line 130= line 010 section 2.1 - line 040 section 2 + line 120 section 2.1
We will move the indicator of line 130 to line 010 of section 2.1 of the declaration for the next year.
In lines 140 - 230 we indicate the amount of loss that has not been carried forward to the end of the tax period according to the years of its formation. The sum of lines 140-230 must be equal to the amount indicated in line 130. Move lines 140 - 230 to lines 020 - 110 of the section. 2.1 declarations for the next year.
Completing Section 3 - it must be filled out if the agricultural producer received targeted financing.
In column 1 we will enter the code of the intended purpose product. The codes are indicated in Appendix No. 5 to the Procedure for filling out the declaration.
If the period for using any targeted funds has not expired, then data on these funds is also transferred to the section.
In column 2 we indicate the date of receipt of money into the account or cash register.
In the third column - the amount of funds that have not expired in previous years and unused funds that have no expiration date.
Columns 2 and 5 are filled in if the agricultural producer is a charitable organization, an NPO when receiving targeted financing and targeted revenues provided by the transferring party indicating the period of use, and a commercial organization that received targeted financing in accordance with clause 1 of Art. 251 of the Tax Code of the Russian Federation, according to which the period of use is established.
In the “Report Total” column we will indicate the total amounts in the corresponding columns 3, 4, 6, 7.
Despite the fact that a new section No. 3 has appeared, in general the declaration remains uncomplicated. The tax inspector will check the correctness of filling out the declaration using control ratios.
To avoid the imposition of penalties and to report to the tax service in a timely manner, agricultural producers should have an idea of the procedure for drawing up a declaration for the unified agricultural tax (KND 1151059) and the deadlines for its submission.
Deadline for submitting the declaration under the Unified Agricultural Tax
Agricultural producers who have switched to the unified agricultural tax assume the obligation to submit an annual report to the tax office - a tax return for the unified agricultural tax. The form and procedure for filling out the document were approved back in 2014, and the document form was adopted in 2016.
The Unified Agricultural Tax declaration will be required to be submitted by March 31. Within the same period, it is necessary to pay the tax that was assessed by the agricultural producer.
As part of the application of the system, an advance payment is required, which must be transferred every six months. This means that the payer must independently determine the basis for calculating the total amount and, no later than July 25, transfer the funds according to the details of the tax office. If the taxpayer made advance payments, then the annual accrual is paid minus the previously paid advance.
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General reporting rules
In order to correctly prepare a declaration under the Unified Agricultural Tax, you will first need to prepare a special form. You can do this in several ways:
1. and study the recommendations for filling it out on the official website of the Federal Tax Service for free.
2. Install special software that contains all the necessary reports in the latest forms.
3. Contact a specialized company that prepares special reports.
Each option allows you to prepare and submit the required document on time. The declaration is submitted to the tax office at the place of registration of the enterprise or individual entrepreneur.
The procedure for filling out the Unified Agricultural Tax declaration
When drawing up a declaration, you should adhere to the standard rules that are prescribed in the recommendations.
The declaration contains data for one year at a time. The document must reflect the tax base, including the part that is considered an advance payment. This is necessary to complete the final stocktaking at the end of the year. The amount due at the end of the year is indicated as a breakdown into two payments. This will allow you to determine the amount of the advance and its transfer.
The declaration can be filled out by hand, or you can use a computer. In any case, it will be required and then signed by the responsible person. Electronic submission of reports is allowed, but in this case you will need to issue an EDS (electronic digital signature) in advance.
All calculations are carried out in national currency, and the values are rounded to whole numbers, that is, kopecks are not indicated, but are rounded to the full amount.
On the title page you must indicate the tax period code - 34. If we are talking about the closure of an agricultural producer or the deregistration of an individual entrepreneur, then code 50 is entered. Information about the taxpayer and information about the body to which the form is submitted are also indicated.
In addition to the title page, the declaration has four more sections:
- the first section indicates the amount of tax to be paid indicating the advance payment;
- section two contains information about the tax base: income received during the reporting period minus the expenses of the agricultural producer;
- The amount of loss from previous years by which the tax base is reduced is indicated separately, but with certain restrictions. The loss is presented by year;
- the last section contains information about the use of property or finance received by the enterprise as part of the target program.
On each of these pages the taxpayer’s INN and KPP are indicated. Corrections and errors in the declaration are unacceptable, and the information must be current at the time of submission of the documentation.
1. The title is filled in by the business entity, with the exception of the block “To be filled out by an inspectorate employee.”
2. INN/KPP. The corresponding codes are indicated. Entrepreneurs do not fill out the checkpoint code field.
3. Correction number. If the report is submitted for the first time, the code is filled in: “0–”. An updated declaration is submitted if the data submitted earlier changes. In this case, the serial number of the updated calculation is indicated: “1–”, “2–”, etc.
4. Taxable period. The tax period code is indicated:
5. Reporting year. The year for which information is being provided is indicated.
6. Tax authority code. Fill in the four-digit code of the Federal Tax Service to which the report is submitted. The first two digits of this code are the region number, the next two digits are the number of the inspection itself.
7. Code at the place of registration. The code for the place of presentation of the document is indicated:
| Code | Name |
| 120 | At the place of residence of the individual entrepreneur |
| 213 | At the place of registration of the largest taxpayer |
| By location: | |
| 214 | a Russian organization that is not one of the largest taxpayers |
| 215 | successor of the Russian company |
| 216 | successor belonging to the largest taxpayers |
| 331 | At the place of business of the foreign company |
9. OKVED code. The type of activity code is entered according to the all-Russian classifier OKVED2.
10. Reorganization (liquidation) code and TIN/KPP of the reorganized legal entity. Indicated only during liquidation (reorganization) of the company. In these cases, fill in the code from Appendix No. 2 to the Procedure:
12. The corresponding fields indicate the number of sheets of the report and attached documents. If there are no attachments to the declaration, dashes are placed in the empty spaces.
13. Power of attorney and completeness of information. The first cell of this block contains the code:
- 1 – if the taxpayer submits the declaration;
- 2 – if the document is submitted by an authorized person.
The remaining fields of the block are filled in as follows:
| Who submits the declaration | What information should be provided? |
| IP | puts only the signature and date of signing the document |
| Organization | filled in with full name. manager, dated and signed |
| Representative – individual | Full name is entered. representative, a date and signature are given, then the details of the document confirming the authority of the person are indicated |
| Representative – legal entity | Full name is indicated. authorized individual of the representative company, then fill in the name of the representative company, put the signature, date and details of the document confirming the authority of the person who signed the declaration |
