The Law of Ukraine About the fixed agricultural tax is presented to No. 320 XIV from 17.12.98 (with changes and additions). (Extraction).
The law of Ukraine from 17.12.98 of No. 320-XIV (With changes and additions)
(Extraction)
The present Law defines the mechanism of collection of the fixed agricultural tax, kotoyory is paid by agricultural tovaroproyoizvoditel in a monetary form.
Article 1
Definition of terms
In the present Law the terms provided below upotreblyayutsya in the following value:
• commodity agricultural production – it
production of agricultural production intended for realization;
• the fixed agricultural tax – is a tax which doesn’t change during opredeyolenny the present Law of term and is raised from unit of the ground area.
The fixed agricultural tax uplachivaetsya on account of the following taxes and fees (obyazatelyyony payments):
• profits tax of the enterprises;
• payment (tax) for the earth;
• tax on owners of vehicles and druyogy self-propelled cars and mechanisms;
• municipal tax;
• charge for the prospecting works executed at the expense of the government budget;
• payments for acquisition of the trading patent for an osuyoshchestvleniye of trading activity;
• charge for special water use.
Other taxes and fees (obligatory payments), opyoredelenny the Law of Ukraine About nalogoobyolozheniye system, are paid by agricultural toyovaroproizvoditel in an order and the sizes, opredeyolenny acts of Ukraine.
Article 2
Payers of FSN and tax registration
1. Persons can be registered as platelshhiki by FSN if such faces are the selskokhozyaystvenyony enterprises various organizational pravovyx the forms provided by laws of Ukraine, country and other farms which are engaged in production (cultivation), processing and sbyyoty agricultural production, and also ryboyovodchesky, fishing and fishing farms, zanimayushhiesya cultivation, cultivation and a catch of fish in internal reservoirs (lakes, ponds and vodoxranilishhax) at which the sum received from a reayolizatsiya of agricultural production sobstvennogo of production and products of its processing for preyodydushchy fiscal (tax) year, exceeds 75 procentov total amount of a gross income.
If the person is created by merge, accession, division (allocation), transformation or a vydeyoleniye according to Grazhdansyoky’s relevant standards of the code of Ukraine, norm concerning a soblyuyodeniye not less than 75 percent of total amount valovogo the income of realization (delivery) of selskokhozyayyostvenny production (accompanying services) in techeyony the last tax period rasprostranyaetsya on:
• all persons solidary which merge or prisoedinyayutsya;
• each individual created by a way a razdeleyoniya or allocation;
• the person created by transformation.
2. The person acts in film from tax registration as a playotelshchik of FSN on own initiative if such person submits the written application of rather dobyorovolny removal from such tax registration.
3. The person acts in film from tax registration as a playotelshchik of FSN according to the decision of taxing authority, if:
b) such person falls under regulation of norms of Zayokon Ukrainy About restoration platezhesposobnosti the debtor or recognition by his bankrupt;
v) such person is liquidated, including by a sliyoyaniye, accession or transformation.
4. For receiving registration as the payer of FSN the person should present to the appropriate nalogoyovy body documents according to the list, which ustanavlivaetsya according to the procedure defined by the law for submission of tax accounts.
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6. There can not be payers of the fixed agricultural tax subjects a hozyaystvovayoniya which realize investment or innoyovatsionny projects in special (free) ekoyonomichesky zones, in territories of priority development with a special mode of investment activity, in the conditions of technological parks, realize innovative projects according to the Law of Ukraine About innovative activity or zaregistrirovany payers of the single tax for subjects of small business.
7. In case in the reporting tax period the gross revenue from operations on realization of selskokhozyayyostvenny production of own production and products of its processing makes less than 75 procentov total amount of a gross income, the enterprise pays taxes in the next reporting period in accordance with general practice.
8. Change of an order of tax payment and collecting (obyayozatelny payments) during reporting (nalogovogo) isn’t allowed years.
Article 3
The taxation object and rates of the fixed agricultural tax
The taxation object for payers of a fiksiyorovanny agricultural tax (further – naloyogoplatelshchik) is the area of the selskokhozyaystvenyony grounds transferred to the possession an agricultural tovayoroproizvoditel or provided to it in using, including under lease, and also lands of water fund which are used by piscicultural, fishing and fishing hozyayyostvo for cultivation, cultivation and a catch of fish in internal reservoirs (lakes, ponds and vodoxranilishhax).
In case in the reporting period there is an izmeyoneniye of the areas of agricultural holdings, in svyazi with buying of the land owner or a zemyolepolzovatel respectively the land owner or the land user is obliged to carry out specification of the sums of fiscal charges for the period before the termination of tax year and within a month to present raschety in bodies of national tax service in the location of the land lot and in body of national tax service in a place of a nakhozhyodeniye of the taxpayer.
Rate of the fixed agricultural tax on one hectare of agricultural holdings ustanavlivaetsya as a percentage to their monetary assessment, proyoizvedenny as of July 1, 1995, in a soyootvetstviye with a Technique approved by Cabinet council of Ukraine *, next sizes:
• for an arable land, haymakings and pastures – 0,15;
• for long-term plantings – 0,09;
FROM EDITION
* the Technique of a standard assessment of lands of selskoyokhozyaystvenny appointment and settlements, utyoverzhdenny the resolution KMU from 23.03.95 of No. 213. The provision of the Technique are concretized by Order of a monetary assessment of lands of an agricultural nayoznacheniye and the settlements, approved prikayozy Goskomzema, Ministry of Agriculture and Food Production, Goskomgradostro-itelstva and the Ukrainian academy of agrarian sciences from 27.11.95 of No. 76/230/325/150.
** The list of the territories relating to polessky, is approved by the resolution KMU from 25.12.98 of No. 2068.
• for lands of water fund which are used by piscicultural, fishing and fishing farms for cultivation, cultivation and vylova fishes in internal reservoirs – 0,45 procenta a monetary assessment of unit of area of an arable land on areas and the Autonomous Republic Crimea.
The monetary assessment of agricultural holdings in sluchae need can be specified according to the legislation.
Article 4
Rates of the fixed agricultural tax for the taxpayers who are carrying out activity in mountain zones and in polessky territories
For the taxpayers who are carrying out a deyatelyyonost in mountain zones and in polessky territories, a rate fixed agricultural naloga from one hectare of agricultural holdings ustanavlivaetsya as a percentage to their monetary assessment made as of July 1, 1995, according to a Technique approved by Cabinet council of Ukraine, next sizes:
• for an arable land, haymakings and pastures – 0,09;
• for long-term plantings – 0,03.
The list of taxpayers on which rasprostranyaetsya action of the present article, affirms till January 15, 1999 at plenary meetings of oblayostny councils on representations of regional gosudaryostvenny administrations proceeding from criteria, ustanovyolenny article 1 of the Law of Ukraine About the status of mountain settlements as Ukraine and the polessky territories defined Kabiyonetom Ministrakh Ukrainy **.
Article 5
Order of charge and terms of payment of the fixed agricultural tax
Taxpayers define the sum of a fiksirovanyony agricultural tax the current year in an order and the sizes provided by the present Law, and represent calculation to body of gosudarstvenyony tax service in the location of a nalogoyoplatelshchik till February 1 of the current year.
Tax discharge is made monthly within 30 calendar days following behind the last kalenyodarny day of a base reporting (tax) mesyayoets, at a rate of the third of the sum of a tax defined for every quarter from the annual sum of a tax, in the sleduyuyoshchy sizes:
• in Ikvartale – 10 percent;
• in IIkvartale – 10 percent;
• in IIIkvartale – 50 percent;
• in IVkvartale – 30 percent.
Article 6
Order of transfer of the fixed agricultural tax in budgets
Taxpayers list in a certain term total amount of funds for the corresponding account of the local budget in the location of a zemelyyony site.
Article 7
Order of the account and control of charge and payment of the fixed agricultural tax
Bodies of national tax service in rajonax keep account charges and payments of the sums of a fiksiroyovanny agricultural tax in a form and as it should be, approved by the Public tax administration of Ukraine.
Control of timely and complete receipt of the sums of the fixed agricultural tax is carried out by bodies of national tax service.
Article 8
Responsibility for payment of the fixed agricultural tax
Taxpayers bear responsibility for a calculation pravilyyonost, timeliness of representation of calculations and payment of the sums of the fixed selskokhoyozyaystvenny tax according to zakonodatelyyony acts of Ukraine.
Article 9
Final provisions
1. The present Law comes into force since January 1, 1999 and operates till December 31, 2009.
For stabilization of an agricultural proizvodyostvo agricultural tovaroproizyovoditel who according to standards of the nastoyayoshchy Law are payers of this tax are released from January 1, 1999 to January 1, 2001 from payment of the fixed selskokhozyayyostvenny tax. Thus the payers of the fixed selskokhozyayyostvenny tax defined by article 2 nastoyashhego of the Law, aren’t released from payment of means on obligatory state pension strakhovayony and on obligatory social insurance and osushhestvlyayut assignments in the sizes and an order, predusyomotrenny by articles 5 and 6 of the present Law.
In case of emergence of force-majeur circumstances (elemental disaster, action of circumstances of nepreoyodolimy force) on each specific taxpayer according to his petition the Verkhovna Rada Avtoyonomna of the Republic of Crimea, regional, Kiev and Sevastopol city councils on a soglasovayoniya with the Ministry of Finance of Ukraine and Ministeryostvom of an agrarian policy of Ukraine is accepted resheyony about restructuring (delay) of payment of a fiksiroyovanny agricultural tax (for isklyucheniyoy the bad tax debt which is subject to a spiyosaniye according to the Law of Ukraine About an order a pogasheyoniya of obligations of taxpayers before byudzhetami and the state specialized funds). Poyoryadok of restructuring (delay) of payment of it naloga is defined by the central taxing authority. Thus to such taxpayer in the following to tax year of the requirement of parts of the first and second article 2 of the present Law aren’t applied.
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4. To suspend for agricultural tovaroyoproizvoditel – payers of the fixed agricultural tax action of the following acts of Ukraine and their separate norms on the tax matters:
• The law of Ukraine About sources a finansirovayoniya of a road economy of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 1991, No. 47, Art. 648; 1998, No. 14, Art. 60);
• The law of Ukraine About a tax on owners of transportyony means and other self-propelled cars and meyokhanizm (Sheets of the Verkhovna Rada of Ukraine, 1992, No. 11, Art. 150; 1997, No. 15, Art. 117);
• The law of Ukraine About a payment for the earth (Sheets of the Verkhovna Rada of Ukraine, 1992, No. 38, Art. 560; 1996, No. 45, Art. 238; 1997, No. 47, Art. 294);
• articles 15 of the Decree of Cabinet council of Ukraine from May 20, 1993 of No. 56-93 About the local taxes and collecting (Sheets of the Verkhovna Rada of Ukraine, 1993, No. 30, Art. 336; 1995, No. 30, Art. 229);
• The law of Ukraine About the taxation of profit of the enterprises (Sheets of the Verkhovna Rada of Ukrayoina, 1995, No. 4, Art. 28; 1997, No. 27, Art. 181, No. 47, Art. 294; 1998, No. 2, Art. 7, No. 10, Art. 35, No. 18, Art. 94, No. 26, Art. 151), except for points 7.7, 7.8 and 13.1, 13.2, 13.6, 13.7 and 13.8;
• The law of Ukraine About patenting of some types of an entrepreneurial activity (Sheets of the Verkhovna Rada of Ukraine, 1996, No. 20, Art. 82; 1998, No. 30 – 31, Art. 193) regarding acquisition of the trading patent for an osushcheyostvleniye of trading activity,
• The law of Ukraine About taxation system (Sheets of the Verkhovna Rada of Ukraine, 1997, No. 16, Art. 119, No. 29, Art. 190) regarding payment of the sums of taxes and fees (obligatory payments), included in structure fixed agricultural naloga, provided by the present Law;
• The law of Ukraine About collecting on obligatory soyotsialny insurance (Sheets of the Verkhovna Rada of Ukraine, 1997, No. 37, Art. 238; 1998, No. 14, Art. 53, No. 20, Art. 101).
President of Ukraine L.KUCHMA