FLP in the second group is engaged in wholesale trade, sends goods by courier delivery. The courier service did not deliver the goods (he disappeared). And according to the claim, they returned the money in the amount indicated in the claim. Will this be revenue in the Revenue Book?
In accordance with the general rule (Clause 292.1 of the TCU), the FLP single tax income shall include income received during the tax (reporting) period in cash (cash and / or non-cash), tangible or intangible form, defined in Clause 292.3 of the TCU.
An exception to the general rule is passive income, in particular insurance payments and reimbursements. Note: here we are talking about insurance compensation, and this is not our case.
In addition, paragraph 292.11 of the TCU also provides for a list of payments that are not included in the income of a single tax payer. And here also there is not a word about the compensation for losses resulting from the satisfaction of the claim.
Another point. Income received as compensation (compensation) by a court decision for any previous (reporting) periods is not taken into account when determining the amount of income that entitles a business entity to register as a single tax payer or to be simplified in the next tax period (Clause 292.15 of the Tax Code). That is, the received amounts of funds are taxed by a single tax, but at the same time they are not taken into account in the maximum amount of income, the observance of which gives the payer the right to maintain the status of a single tax payer. Since the FLP in the second group of simplified women pays a single tax in a fixed amount, it is important for him that such compensation for losses “in court” will not be taken into account in calculating the maximum amount of income. But in paragraph 292.15 of the TCU, the emphasis is on compulsory compensation for losses – by a court decision. In our case, payment is carried out voluntarily, according to the submitted claim, which means that this rule does not apply to it.
Thus, taking into account clause 292.1 of the Tax Code of Ukraine, in which the definition of single-tax income is given, the amount of compensation for losses according to the claim must be included in the income of the single tax
True, in the past, the fiscals had a consultation slipping where they did not consider the amount of funds received as a result of satisfying the submitted claim as the income of a single tax owner. They justified it with the fact that such receipts are not named in Art. 292 GCC.
We believe that the sole proprietor FLP should not rely on this loyal explanation and should not use this approach. Moreover, in another explanation, the fiscals speak differently, calling the whole amount of cash receipts not mentioned in paragraph 292.11 of the Tax Code of Ukraine, the same income. The amount of income received, in particular the amount of compensation for loss, is reflected in the joint agreement in columns 2, 4 and 6 of the Book. Based on the information in this Book, the tax return of a single tax payer is filled out.