In this article the list of the statistical reporting of farms, terms of its granting, responsibility for an unaccordance and unauthenticity of the reporting is stated.
The farm – is a form of an entrepreneurial activity of citizens with creation of the legal entity, expressed desire to develop commodity agricultural production, to be engaged in its processing and realization with a view of receiving profit on the land lots provided by it for maintaining a farm, according to the law (item 1 of Art. 1 of the Law No. 973).
According to the mentioned Law (Art. 28) farms represent to bodies state statistiki statistical information and other data established by the legislation.
The purpose of carrying out the state statistical supervision, in particular, behind activity of fermeryosky farms, is the most complete and adequate reflection of results of activity of farmers and an effektivyonost of maintaining by them farms.
Features of submission of the statistical reporting
The list of forms of the statistical reporting (further – the reporting) for each of farms depends on the sizes of such farms and types of their activity.
Farms, as well as other subjects of a hoyozyaystvovaniye, depending on quantity raboyotayushchy and volume of a gross income from production realization (works, services) can be carried to small, to average or large (item 7 of Art. 63 of HK). Besides, additional criterion for determination of the size of agricultural enterprise, including a farm, according to the obyoshchy Order No. 171/166/152, is the area of its agricultural holdings.
Criteria of distribution of farms on large, average and small are given in the table (see tab. 1).
Table 1
As it was already noted, the list of forms of the reporting depends also on kinds of activity of farms, the plant growing, a zhiyovotnovodstvo and the services connected with plant growing and animal husbandry are basic of which.
Feature of some forms of the reporting consists that terms of their representation depend on terms of carrying out these or those agricultural works, for example sowing and harvesting.
List of forms of the reporting
The list of the main forms of the state statistiyochesky supervision for farms in the field of rural and the fishery, approved as Prikayoz No. 198, is provided in the table (see tab. 2).
Table 2
Except the above-stated forms of the reporting, kasayushhixsya agricultural and fishing activities, farms (as a rule, big and average) also can deliver the reports reflecting other aspects of their activity (a napriyomer, use of combustive-lubricating materials, motor transport, an investment, compensation, etc.). Such reports are, in particular:
• The report on the remains and use of power materials and oil refining products (a form No. 4-mtp (monthly, quarter, annual)) – predstavlyayut legal entities and their isolated podyorazdeleniye of all types of economic activity, forms of ownership who use and have power materials and oil refining products in the remains;
• The report on motor transport work (a form No. 2-tr (annual)) – is represented by legal entities and their isolated divisions maintaining motor transport (own or arenyodovanny);
• The report on investments into fixed capital (kapiyotalny investments) (1-investment No. form (godoyovy)) – the economic organizations, their branches, other isolated divisions allocated for separate balance represent, establishments, institutions, public authorities and local government bodies;
• Report on work (form No. 1-PV (monthly, kvartalyyony, urgent)
• and others.
The full list of forms of the state statistichesyoky reporting provided for subjects – yuriyodichesky persons of all forms of managing including for farms, it is placed on an official site of Goskomstat of Ukraine – www.ukrstat.gov.ua.
Responsibility for not representation and unauthenticity of the reporting
Responsibility for not representation of the state statistical supervision or representation their neyodostoverny, not in full, not in a form or with delay is provided by standard of Art. 1863 KUoAP. According to it the penalty can be imposed on officials at the rate from 10 to 15 NMDG (170 UAH.-255 UAH.). If violations are sodeyany repeatedly within a year after imposing of an official penalty, the size of a penalty will make from 15 to 25 NMDG (255 UAH. – 425 UAH.).
Affairs on administrative offenses, svyazanyony with violation of an order of submission of the statistichesyoky reporting, according to Art. 2443 KUoAP consider bodies of the state statistics. On behalf of these bodies to consider cases and to impose administrativyony collectings have the right the head of specially authorized central body of the ispolnitelyyony power in the field of statistics and his deputies, heads of bodies of the state statistics in the Autonomous Republic Crimea, areas, areas and the cities and their deputies.
It is necessary to notice that in practice aforementioned sanctions are applied only in extreme cases, poskolku bodies of statistics are interested in long cooperation with the enterprises and with farms in particular.
List of documents
1. HK – the Economic code of Ukraine from 16.01.03 of No. 436-IV.
2. KUoAP – the Code of Ukraine about administrative offenses from 07.12.84 of No. of the 8073rd.
3. The law No. 973 – the Law of Ukraine from 19.06.03 of No. 973-IV About a farm.
4. The order No. 171/166/152 – the order of Goskomstat of Ukraine, Minagropolitiki Ukrainy and Goskomzema Ukrainy from 09.06.03 of No. 171/166/152 About improvement of the accounting of production of plant growing.
5. The order No. 198 – the order of Goskomstat of Ukraine from 05.07.07 of No. 198 About the statement of forms of the state statistical supervision in the field of rural and fishery.
(On Balans-Agro newspaper materials).