The real order defines uniform rules of calculation of the fixed agricultural tax and drawing up of tax calculation. The formula is given in the publication for calculation of the sum of a tax.
It is coordinated by the decision of Committee of the Verkhovna Rada of Ukraine on finance and bank activity from 22.03.04 N2 06-10/10-338
It is approved as the order of the Public tax administration of Ukraine from 27.04.99 of No. 230 (in edition of the order of the Public tax administration of Ukraine from 26.03.04 of No. 170)
It is registered in the Ministry of Justice of Ukraine 09.04.04 at No. 469/9068
1. The real Order defines uniform rules of an isyochisleniye fixed agricultural naloga and drawing up of tax calculation of the fiksirovanyony agricultural tax, developed according to Laws of Ukraine About the fixed agricultural tax and About an order a pogasheyoniya of obligations of taxpayers before byudzhetami both the state specialized funds and Poyolozheny about an order of collection and the accounting of the fiksirovanyony agricultural tax, the approved resolution of Cabinet council of Ukraine from April 23, 1999 of No. 658.
2. In the real Order terms are used in the znayocheniye defined in Laws of Ukraine About a fiksiyorovanny agricultural tax and About poryadke repayments of obligations of taxpayers pered by budgets and state target fondami.
The land lots as it should be are understood as agricultural holdings (an arable land, haymakings, pastbishha, long-term plantings) or/and lands vodnogo fund which are used by piscicultural, fishing and fishing farms for a razyovedeniye, cultivation and a catch of fish in internal reservoirs (lakes, ponds and reservoirs).
3. Payers fixed selskoxozyajstvennogo a tax (further – taxpayers) determine the sum of the fixed agricultural tax the current year in an order and the sizes, predusmotrenyony by the Law of Ukraine About the fixed selskokhoyozyaystvenny tax, proceeding from the area of the land lots and its monetary assessment which has been carried out as of July 1, 1995, according to Metoyodika of a monetary assessment of lands selskoxozyajstvennogo appointment and the settlements, approved by the resolution of Cabinet council of Ukraine from March 23, 1995 of No. 213 (further – the Technique).
4. Calculation of the sum of the fixed agricultural tax is carried out by taxpayers on a formula
D pash. x About a cash. for pash. D sen. x About a cash. for sen. D grazed. x About a cash. for a pass.
P pash. x – + Psen. x – + Ppos. x – +
100 100 100
G mn / us. x About a cash. for mn / us. D pash. x About a cash. for the zy. in / a background
+ P mn / us. x - + P zy. in / a background. x – = E a tax,
100 100
where P pash. – arable land area;
Psen. – area of haymakings;
Pass. – area of pastures;
P mn / us. – area of long-term plantings;
P zy. in / a background. – the area of lands water fonda, used by piscicultural, rybolovetsyoky and fishing farms for cultivation, cultivation and a catch of fish in internal reservoirs (lakes, ponds and reservoirs) which are in a property of a nalogoplayotelshchik or are provided to it in using, including under lease;
Dpash. – a monetary assessment of an arable land, osushchestvlenyony as of 01.07.95 and calculated by the Technique;
Dsen. – a monetary assessment of haymakings, osushchestvyolenny as of 01.07.95 and rasschitanyony by the Technique;
Dpas. – a monetary assessment of pastures, osushchestvlenyony as of 01.07.95 and calculated by the Technique;
Dmn / us. – the monetary assessment of long-term nayosazhdeniye carried out as of 01.07.95 and calculated by the Technique;
Snal. for pash. – a tax rate as a percentage to a monetary assessment of 1 hectare of an arable land;
Snal. for sen. – a tax rate as a percentage to a monetary assessment of 1 hectare of haymakings;
Snal. for a pass. – a tax rate as a percentage to a monetary assessment of 1 hectare of pastures;
About a cash. for mn / us. – a tax rate as a percentage to a monetary assessment of 1 hectare of long-term nasazhdeyoniya;
About a cash. for the zy. in / a background. – a tax rate in procentax to a monetary assessment of unit of area of an arable land on areas and the Autonomous Republic Crimea for lands of water fund, which ispolzuyutsya piscicultural, fishing and fishing farms for cultivation, a vyrayoshchivaniye and a catch of fish in internal reservoirs (lakes, ponds and reservoirs);
E a tax – total amount of the fixed selyyoskokhozyaystvenny tax.
The taxpayers, not engaged razvedeniyoy, cultivation and a catch of fish in internal reservoirs (lakes, ponds and reservoirs), don’t include the area of lands of water fund in calculation of the sum of the fixed selsyokokhozyaystvenny tax.
5. The general calculation of the fixed selskokhozyaystvenyony tax the current year on all square of zemelyyony sites, liable to tax, predstavlyaetsya annually till February 1 of the current year a nayologoplatelshchik in body of the public nalogoyovy service in a place of the registration. In the same term the taxpayer represents reporting raschet the fixed agricultural tax otyodelno on each land lot in body of goyosudarstvenny tax service in a place of a raspoyolozheniye of such land lot.
The taxpayers created as a result of a reorgayonizatsiya of agricultural enterprise, and again created subjects of managing in year of establishment represent calculations of the fixed selskokhozyayyostvenny tax for the period from the date of their creation and until the end of the year in the terms provided by a zakonodatelyyostvo for monthly of base of tax (otchetnogo) of the period (within 20 calendar days, sleduyoyushchy behind the last calendar day of month of their reorganization or creation), and are considered from the date of, month of their reorganization following behind the last calendar day or creation.
In case in the reporting period occurs the izmeneyony areas of the land lot in connection with receiving on it of an ownership right or using, the zemleyovladelets or the land user is obliged to carry out specification of the sum of the fixed selskokhozyaystvenyony tax on the period before the termination of tax year and within a month to present calculations of rather acquired area of the land lot in bodies of national tax service in a place of a raspoloyozheniye of the land lot and in body of national tax service in a place of the registration. Besides, the taxpayer of rather selskokhozyayyostvenny grounds represents an extract from a gosudaryostvenny land cadastre about structure of lands of selyyoskokhozyaystvenny grounds and their monetary assessment.
The payer of the fixed agricultural tax corrects mistakes of future or last tax periods independently revealed by it in an order established by point 5.1 of article 5 and punkyoty 17.2 articles 17 of the Law of Ukraine About an order of a pogayosheniye of obligations of taxpayers before byudzhetami and the state specialized funds.
In case of taxation object change in techeyony years which reduces the sum of the fixed agricultural tax for reporting month, a nayologoplatelshchik before the expiration of deadlines of a predyostavleniye of tax declarations for such month, usyotanovlenny the subparagraph "and" subparagraph 4.1.4 of point 4.1 of article 4 of the Law of Ukraine About an order of repayment of obyayozatelstvo of taxpayers before budgets and the state specialized funds (within 20 calendar days following behind the last kalendaryony day of reporting month), represents new obyoshchy calculation for a place of the registration and new otyochetny calculation for the location ground an uchayostka with the corrected indicators for such reporting month (and if necessary – and for the following for otyochetny months) without charge of penalties, ustanovlenyony point 17.2 of article 17 of this Law.
Tax calculation of the fixed selskokhozyayyostvenny tax can be presented in nalogoyovy body according to the voluntary solution of a nalogoplayotelshchik in an electronic form under condition of a soblyuyodeniye of requirements of the current legislation regulating these questions.
6. Payment of the fixed agricultural tax is carried out during 30 kalendarnykhdny, following behind the last calendar day of base reporting (tax) month.
Taxpayers monthly pay in the techeyony 30 calendar days following behind the last calendar day of base reporting (tax) month, a third of the sum of the tax defined for kazhyody quarter from the annual sum of a tax, in the following volume:
E tax x10
monthly in Ikvartale———————-:3;
100
E tax x10
monthly in IIkvartale ———————–: 3;
100
E tax x 50
monthly in IIIkvartale ————————: 3;
100
E tax x 30
monthly in IVkvartale ————————: 3.
100
In tax calculation of the fixed selskokhozyayyostvenny tax the rounding off of the sum of the added fixed agricultural tax for base tax (reporting) months of year, except the sum for the last base tax (reporting) month of year, is carried out by the general rules of an okyorugleniye. The sum of the fixed selskokhozyaystvenyony tax for the last base tax (otchetyony) month of year is defined as a difference of the annual sum fixed agricultural naloga and the sums of the fixed agricultural tax for base tax (reporting) months of year, except the last.
7. Drawing up of tax calculation of the fixed agricultural tax is carried out in a sleyoduyushchy order.
In case the taxpayer the general calculation of a tax on all areas of ground uchayostok, liable to tax, in body of gosuyodarstvenny tax service in a place of the reyogistratsiya is represented, in the top part of calculation in a section The general calculation for a line 1 becomes a mark "X".
If the taxpayer calculation for the land lot in body of the public nalogoyovy service in the location of such zemelyyony site is represented, the mark "X" becomes in a section Otyochetny calculation on a line 1.
If at the taxpayer in a property or/and using, including under lease, imeyutsya only the land lots within a territoyoriya of one local government body, vbyudzhet which is enlisted the corresponding part of the fixed agricultural tax, in reporting calculation the mark "X" becomes in two kletochkax Reporting calculation and The general calculation on stroke the 1st, and separate general calculation isn’t represented.
In case in future tax periods the nalogoyoplatelshchik independently reveals errors of the proyoshly tax periods which contain in calculation earlier presented to them, and submits utochnyayuyoshchy the general and specifying reporting calculations, the soderyozhashchy corrected indicators, and in a case an underpay vyyavleyoniya – with charge of a penalty, ustanovlenyony point 17.2 of article 17 of the Law of Ukraine About a poyoryadka of repayment of obligations of taxpayers before budgets and the state specialized funds, the mark "X" becomes respectively in sections Specifying general calculation and Utochyonyayushchy reporting calculation on a line 1. Thus for the underpay sums for base tax (reporting) months, a deadline of submission of tax declarations for which, defined according to the subparagraph "and" subparagraph 4.1.4 of point 4.1 of article 4 of the Law of Ukraine About an order of repayment of obligations of taxpayers before budgets and gosudaryostvenny specialized funds, didn’t come, the penalty established by point 17.2 of article 17 of this Law, isn’t charged.
In case the payer calculation of the fixed agricultural tax in connection with receiving an ownership right or/and using on the land lot is represented, the mark "X" becomes in sections For the new land lots and Reporting calculation for a line 1 in calculation of the tax represented on a site of the land lot, and in sections For new ground uchastki and Reporting calculation for a line 1 in calculation naloga, a zemelyyony site represented in a place of registration.
Specification of the sum of the fixed selskokhozyayyostvenny tax in calculation of a tax for new zemelyyony sites occurs in an order established for specification of the tax obligation in reporting raschetes that difference that in specifying and new calculations for the new land lots the mark "X" in a section For new zemelyyony sites on a line 1 in tax calculation in addition becomes.
In the corresponding sections of a column 2 (to. 2) Kategoyoriya of the land lots lines 1.1 – 1.3 etc., 2.1 – 2.3 etc., 3.1 – 3.3 etc., 4.1 – 4.3 etc., 5.1 – 5.3 etc. calculation categories ground uchastkov on the basis of data of extraction from the gosudarstvenyony register of lands – the document which contains the data provided from a database by Avtomayotizirovanna of system of the state land cadastre which delivery is regulated by the order of the State committee of Ukraine on ground resources from 02.07.2003 of No. 174 About Vreyomennogo’s statement of an order of maintaining the state register of lands, registered in the Ministry of a yustiyotsiya of Ukraine on July 25, 2003 at No. 641/7962 register.
In the corresponding sections of a column 3 (to. 3) The area (hectare) lines 1.1 – 1.3 etc., 2.1 – 2.3 etc., 3.1 – 3.3 etc., 4.1 – 4.3 etc., 5.1 – 5.3 etc. calculation zapisyvayutsya the areas of the land lots in hectares.
In the corresponding sections of a column 4 (to. 4) Denezhyonaya an assessment of 1 hectare with / grounds and arable land unit of area on areas and AR Crimea (to UAH.) lines 1.1 – 1.3 etc., 2.1 – 2.3 etc., 3.1 – 3.3 etc., 4.1 – 4.3 etc., 5.1 – 5.3 etc. calculation the size of a monetary assessment of the land lot, established in the sootyovetstvuyushchy territory registers.
In the corresponding sections of a column 5 (to. 5) A tax rate (% to a monetary assessment) lines 1.1 – 1.3 etc., 2.1 – 2.3 etc., 3.1 – 3.3 etc., 4.1 – 4.3 etc., 5.1 – 5.3 etc. calculation register rates as a percentage to a monetary assessment of 1 hectare of agricultural holdings (for an arable land, haymakings, pastures, long-term nasazhyodeniye) or/and a rate as a percentage to a monetary assessment of unit of area of an arable land on areas and the Autonomous Republic Crimea (for lands of water fund, kotoyory are used by piscicultural, fishing and fishing farms for cultivation, vyrashhivaniyai a catch of fish in internal reservoirs (ozerax, ponds and reservoirs), provided by articles 3 and 4 of the Law of Ukraine About the fixed agricultural tax.)
In the corresponding sections of a column 6 (to. 6) The sum of the fixed agricultural tax (to. 3 x to. 4 x to. 5/100) calculation the result of work of values of the corresponding sections registers to. 3, to. 4, to. 5, divided into hundred.
Line 1 to. 6 it is estimated as the sum of values kletochek in the lines 1.1 – 1.3, i.e. page 1 to. 6= page 1.1 to. 6 + + page 1.2 to. 6 + page 1.3 to. 6. Are similarly estimated stroki 2 – 5 to. 6.
Value on a line 6 Total amount of the added fixed agricultural tax on fiscal year, all (page 1 sum to. 6 + page 2 to. 6 + page 3 to. 6 + page 4 to. 6 + page 5 to. 6) calculation equally to the sum of znayocheniye of sections to. 6 in the lines 1 – 5.
Value on a line 6.1 On the first quarter (page 6 x10 %) calculation makes ten percent from a poyokazatel on a line 6.
In the corresponding sections of lines 6.1.1 – 6.1.3 calculations register the value making a third of a pokazayotel on a line 6.1.
Value on a line 6.2 On the second quarter (the page 6x 10 %) calculation makes ten percent from an indicator on a line 6.
In the corresponding sections of lines 6.2.1 – 6.2.3 rascheta the value making a third of a pokayozatel on a line 6.2 registers.
Value on a line 6.3 On the third quarter (page 6 x 50 %) calculation makes fifty percent from an indicator on a line 6.
In the corresponding sections of lines 6.3.1 – 6.3.3 rascheta the value making a third of a pokayozatel on a line 6.3 registers.
Value on a line 6.4 On the fourth quarter (page 6 x 30 %) calculation makes thirty percent from an indicator on a line 6.
In the corresponding sections of lines 6.4.1 – 6.4.2 rascheta the value making a third of a pokayozatel on a line 6.4 registers.
In line 6.4.3 the difference of a line 6 and znacheyoniya of lines 6.1.1 – 6.1.3, 6.2.1 – 6.2.3, 6.3.1 – 6.3.3, 6.4.1 and 6.4.2 is estimated.
Sections of lines 7, 7.1.1 – 7.1.12, 8, 8.1.1 – 8.1.12, 9, 9.1.1 – 9.1.12,10,11 are filled in case of representation of utochyonyayushchy calculation with use of indicators otyochetny or new reporting calculations for the sootvetstvuyoyushchy period.
In case of representation of the general, reporting or/and new its general, reporting calculations of a section of lines 7, 7.1.1 – 7.1.12, 8, 8.1.1 – 8.1.12, 9, 9.1.1 – 9.1.12, 10, 11 not zapolnyayutsya and in them crossed out sections are respectively put down.
In line 7 It is added the fixed selskokhozyayyostvenny tax in a year according to earlier predyostavlenny specified calculation (page 6 of specified calculation) and in sections of lines 7.1.1 – 7.1.12 zapisyvayutsya values of sections in the lines 6, 6.1.1 – 6.1.3, 6.2.1 – 6.2.3, 6.3.1 – 6.3.3, 6.4.1 – 6.4.3 calculations which indicators are specified.
In line 8 The sum of a tax which increases the naloyogovy obligation in connection with correction oshibki registers the sum of lines 8.1.1 – 8.1.12.
In sections in the lines 8.1.1 – 8.1.12 differences of values of sections in the lines 6.1.1 – 6.1.3, 6.2.1 – 6.2.3, 6.3.1 – 6.3.3, 6.4.1 – 6.4.3 and sections on the corresponding lines 7.1.1 – 7.1.12 specifying calculation of a tax which contains the corrected poyokazatel, in case of positive value of this difference register.
In line 9 The sum of a tax reducing the tax obligation in connection with correction of a mistake zapisyvaetsya the sum of lines 9.1.1 – 9.1.12.
In sections in the lines 9.1.1 – 9.1.12 poyolozhitelny value of a difference of values of sections in the lines 7.1.1 – 7.1.12 specifying calculation which contains the corrected indicators, and sections of sootyovetstvuyushchy lines 6.1.1 – 6.1.3, 6.2.1 – 6.2.3, 6.3.1 – 6.3.3, 6.4.1 – 6.4.3 in case of positive value of this difference registers.
In line 10 The penalty sum (it is charged platelshchiyoky independently according to point 17.2 stati 17 Laws of Ukraine About an order of repayment of obyazayotelstvo of taxpayers before budgets and goyosudarstvenny specialized funds) (page 8 x 5 %) registers the value making five percent from an indicator on a line 8 of specifying calculation, soyoderzhashchy the corrected indicators.
Calculation fixed agricultural naloga is signed by the director and the glavyony accountant (their surnames, inicialy are specified, date of filling of calculation is put down), skreplyaetsya the enterprise press.
8. The employee of body of the national tax service, carried out cameralistic check rascheta a tax, in a special field for office the otyometok is put down a mark about introduction of data velektronny base of tax accounts, date, a famiyoliya of the official of body of the public naloyogovy service, is appended the signature. Thus, in case of need by results of cameralistic proverki, information on the revealed violations (mistakes), date and number of drawing up of the act of this proyoverka, a surname of the official of body of gosudaryostvenny tax service is brought, the signature is appended.
9. Payers fixed selskoxozyajstvennogo a tax transfer in a certain term funds into the separate account of office of the State kaznayocheystvo of Ukraine in the area in the location of the zeyomelny site, opened on balance account 2512 Means of the government budget of a target harakyoter (a code of a budget classification 16040000 Fikyosirovanny an agricultural tax).
10. Records about payment of the fixed selskokhozyayyostvenny tax are carried out by bodies of gosudaryostvenny tax service in a card of personal account of the payer on the basis of extracts and registers, kotoyory are transferred by offices of the State kaznayocheystvo in areas in the location of the land lot in bodies of national tax service in the location of the land lot.
Y.LAPSHIN, Departamentametodologiya’s deputy director of GNA of Ukraine.