In article explanations about addition of the list of kinds of activity on which standards of article 81 of the law of Ukraine About a value added tax extend are made.
Reorganization 2002
ABOUT ADDITION OF THE LIST OF KINDS OF ACTIVITY ON WHICH STANDARDS OF ARTICLE 81 OF THE LAW OF UKRAINE ABOUT THE VALUE ADDED TAX EXTEND
The cabinet council of Ukraine DECIDES:
In the list of kinds of activity, on which rasprostranyayutsya standards of article 81 of the Law of Ukraine About a value added tax, utverzhyodenny the resolution of Cabinet council of Ukraine from January 21, 2009 of No. 231:
· point 2 in the column Name of a type of a deyatelyyonost after the paragraph of the fourth to add with the noyovy paragraph of the following contents:
cultivation of a mycelium and mushrooms, collecting lesyony mushrooms.
In this regard the paragraph the fifth to consider as the paragraph the sixth;
· to add the list with point of 81 following soyoderzhaniye:
81. The mixed agricultural industry 01.30 01.30.0
Resolution KMU from 11.02.09 No. 87.
EDITION COMMENTS
The resolution published above made changes to the List of kinds of activity, on the koyotory standards of Art. 81 of the Law on the VAT (further – the List) extend. Let’s remind that subjects of the special mode entered by this article, only those enterprises which kinds of activity under certain codes are included in the List can be registered. The codes appropriated to the enterprise should be confirmed with extraction from the state register.
Originally activities for cultivation of a mycelium and mushrooms, and also on maintaining smeshanyony agricultural industry (that is plant growing in a combination to animal husbandry – a code 01.30 Mixed agricultural industry) didn’t get to the List. It led to that to selkhozpredyopriyatiya which are engaged in the specified kinds of activity, was refused registration by subjects of a special mode since January 1, 2009. That is January and February was necessary to work as it at the general system of payment of the VAT.
This omission is corrected by the made comments resolution – the called kinds of activity are included in the List. What results of such innovations?
For "mushroom pickers" it, of course, favorable change. And here as to agricultural enterprises, koyotory the code 01.30 is appropriated, the majority of them in February already managed to change it for two different: separately on plant growing (for example, a code 01.11 Cultivation of grain and commercial crops) and separately on animal husbandry (for example, codes 01.21 Cattle cultivation, 01.22 Razyovedeniye of pigs etc.). As a result – they could put in statements on registration by subjects of a special mode since March 1, 2009.
So to the "mixed" enterprises the changes accepted by Ministry, most likely, won’t make weather. Two months of work on a general regime of the taxation aren’t compensated, as this postanovyoleniye came into force only since February 21, 2009.
Well and those enterprises which didn’t change a code 01.30, can be registered by subjects specrezhima not earlier than April 1 of the current year (if submitted the application till March 12) as the term of applications for transition since March expired on February 9, 2009 (for this date a code 01.30 wasn’t included yet in the List).
On Balans-Agro newspaper materials.