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Organization-gatherers, not engaged in self-production of agricultural products, shall not be entitled to apply ESHN
The main type of activity - the purchase and subsequent sale of agricultural products. Can she use a system of taxation for agricultural producers? This question is answered in the negative Finance (letter dated 14.09.11 № 03-11-06/1/14). Explanation follows. As you know, go to ESHN can entrepreneurs and organizations that received the status of agricultural producers. And as such, pursuant to paragraph 2 of Article 346.2 of the Tax Code, taxpayers are producing agricultural products, carrying out its primary and further processing. In this case the total income from sales of goods (works, services) the share of income from sales of agricultural products produced must be at least 70 percent. That is, agricultural producers may be those organizations and entrepreneurs who are self-produced agricultural products. If you own agricultural production is not, then the application ESHN can be no question.
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| Category: My articles | Added by: AleksandroVSD (21.09.2011)
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