In practice, there are often situations where the organization conducts several different types of activities. At the same time, some of them are subject to UTII, and in relation to the rest, the general tax regime is applied or a single tax on STS should be paid. According to the HK RF, this category of taxpayers is obliged to organize separate accounting, the formulation of which in most cases raises many questions.
As a rule, the most difficult is to distinguish between transactions subject to and not subject to VAT. Art. 170 HK states that in the absence of separate accounting for acquired goods, assets and property rights, the taxpayer is deprived of the right to deductions. Commercial entities that pay a single imputed income tax and apply a common system should be guided by the following rules:
- VAT is taken into account in the total value of the goods if they are used in transactions not subject to this tax (retail);
- VAT is deductible for those goods that are used for transactions subject to this tax (wholesale);
- for general deliveries, VAT is taken into account in the cost of production and is deductible in the proportions in which these goods are used in operations taxable and non-taxable.
The legitimate amount of the deduction is calculated based on the ratio of the cost of shipped products subject to VAT, to the total value of the goods shipped for the tax period. It must be emphasized that the proportional method should be applied only when it is impossible to determine how much of the product is used for activities that are subject to a single tax on imputed income. If the company there is a possibility of a clear delineation of goods, then these calculations are not necessary.
It is also worth noting that the legislation does not define specific methods for conducting separate accounting, leaving the solution of this issue to the discretion of taxpayers. Nevertheless, organizations paying a single tax on imputed income along with general taxation should not deduct excess VAT and then restore it in future periods. In this regard, it is necessary to dwell on the error that periodically occurs in practice: the company arrives at the wholesale warehouse for all products and declares VAT deductible, then, as necessary, the goods are transferred to the retail network and the corresponding VAT is reversed within the current quarter or restored in subsequent tax periods. This accounting option contradicts the rule for calculating the proportions described in the Tax Code of the Russian Federation, in addition, it is qualified by the arbitration courts as a way of generating unjustified tax benefits by illegally claiming VAT deductible from the budget. In order to avoid problems in such situations, taxpayers are recommended to either follow the requirements of the law, calculating the proportions, or present a tax deductible in a later period, when the volume of products sold in bulk will be clearly defined.
Enterprises that use the simplified tax system or the common system, as well as transferring a single tax on imputed income, are entrusted with the obligation to keep separate records of expenses, including labor costs, which are necessary for the proper taxation of profit. If the structure of the organization is clearly delineated, then there are no problems with the implementation of this requirement, but often a certain proportion of costs cannot be tied to a specific type of activity. For example, the costs of maintaining a common warehouse and administrative apparatus relate to servicing the firm as a whole. In these cases, the proportion method should also be used. Expenses are allocated according to the ratio of the revenue in each direction to the gross income of the company.
A similar situation arises when accounting for fixed assets of the enterprise. Assets used for activities to which the single imputed tax applies are not subject to property tax. However, some facilities are involved in all areas of the enterprise. In order to calculate the base for property tax, it is necessary to multiply the residual value of these fixed assets by the share of revenue from the business taxed according to the general system.