In Vinnytsia oblast told how to document the purchase of agricultural products
Paragraph 44.1 of article 44 of the Tax code of Ukraine it is established that for tax purposes taxpayers are required to keep records of revenues, expenditures and other indicators related to determination of objects of taxation and/or tax obligations, on the basis of primary documents, accounting registers, financial statements, and other documents connected with calculation and payment of taxes and fees, the keeping of which is required by law. The legal basis for regulation, organization, accounting and financial reporting in Ukraine is governed by the Law of Ukraine dated July 16, 1999 ¹ 996 "On accounting and financial reporting in Ukraine" (hereinafter - the Law). Under article 9 of the Law and the Provisions of the documentary records in accounting, approved by order of the Ministry of Finance of Ukraine from 24.05.95 ¹ 88 (hereinafter - Regulation), the basis for accounting of business transactions are the primary documents which record the facts of business transactions and must be made during completion of a commercial transaction or, if not possible, immediately after its completion. The law and the Regulation specifies the mandatory details that should have primary documents to give them legal force and evidence-based practice, namely: the title of the document; date and place of execution; name of the enterprise on whose behalf the document is prepared the content and volume of economic operation, a unit operation; positions of persons responsible for the Commission of economic operation and correctness of its registration; personal signature or other data enabling to identify the person involved in the implementation of business operations. The purchase of agricultural products from individuals you can issue the following primary documents: the procurement instrument or procurement list, which should contain in particular the following data: the place of conclusion of the agreement, a surname, a name, a patronymic of the seller; name of goods, unit price, volume of sold products, the amount of money involved, the signature of the seller on receipt of these funds. In addition, these documents should also indicate the registration number of registration card of the taxpayer - the seller of agricultural produce or series and number of passport (if the seller for their religious beliefs refuse adoption of registration number of registration card of the taxpayer and has notified the relevant Supervisory authority and has a mark in the passport); the details of the Certificate of presence of physical persons of land plots (if any); the total amount of assessed income and the amount withheld in the disbursement of funds of the tax to incomes of physical persons (further - NDFL) in the case that he was detained. If the purchase of agricultural products is of a systematic nature (e.g., purchase of milk), to the enterprises - buyers, it is advisable to make the relationship with its suppliers by signing long-term agreements (contracts) that specify all the necessary details, which will give the opportunity not to pass such acts deliverers purchase on each purchase. In this case, the fact of the posting of agricultural products is confirmed by information on the procurement that specify the actual amount of received raw materials during the given period. Further, the issuance of cash to the suppliers of such agricultural products are produced by statements, which shall contain the names and addresses of suppliers, the volume of product delivered and the amount paid in cash, certified with the signature of the deliverer. Department communications SE DFS in Vinnitsa region This was reported in the Vinnytsia regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
