the grant received in the presence of a tax duty on the personal income taxes is subject to return?

In this article the explanation is given to agricultural enterprises, whether the grant for crops of the agricultural cultures, received in the presence of a tax duty according to the personal income tax is subject to return.

The agricultural enterprise in 2008 received from the government budget the grant for crops of agricultural cultures according to the resolution KMU from 21

The agricultural enterprise in 2008godu received from gosudarstvenno­go the budget the grant for crops of agricultural cultures according to the resolution KMU from 21.02.07 of No. 256. CREWE as a result of check of legitimacy of obtaining this grant demands to return means in the budget as at the moment of their receiving and at the moment of such check the enterprise is in arrears according to the personal income tax. Whether actions of CREWE are lawful?


In 2008 the means provided for the state support of production of a proyoduktsiya of plant growing (grant), the selskokhoyozyaystvenny enterprises received in a sootvetyostviye with the Order, approved postanovleyoniy KMU from 21.02.07 of No. 256 (further – the Order No. 256).

According to this Order the right to the grant have agricultural a predpriyayotiya – legal entities irrespective of an orgayonizatsionno-legal form and a form of a sobstvenyonost and the management sphere, except the budgetary establishments and the enterprises which more than half a year are in arrears before gosudaryostvenny, local budgets and PFU, and what are recognized by bankrupts or against which action on bankruptcy is brought.

Lack (existence) of debt podtverzh­daetsya references of appropriate bodies of GNS and Pension fund. However the sums of the personal income tax withheld from the income, but not transferred into the budget, in the reference issued by body to GNS, aren’t specified, as taxing authorities don’t conduct their account. Such sums are reflected only in accounting of agricultural enterprise.

The resolution KMU from 27.08.08 of No. 763 made changes to the Order No. 256 according to which for obtaining the grant the selskokhozyayyostvenny enterprises except the established list of documents should provide in addition the certificate of lack (existence) of debt on the personal income tax which subscribes by the head and the predpriyayotiya (subitem Z1 of item 6 of the Order No. 256) is sealed.

This resolution came into force since 10.09.08 (from the date of publication in the newspaper Uryadovy of hens’ yer from 10.09.08 of No. 167). And according to Art. 58 of the Constitution of Ukraine laws and other normative legal acts have no return action in time, except cases when they soften or cancel responsibility of the person.

Therefore, till 10.09.08 the enterprise wasn’t obliged to provide the document, koyotory would confirm lack (existence) of a tax duty according to the personal income tax.

Let’s notice that the decision concerning inclusion (neyovklyucheniye) of agricultural enterprise in the register of the enterprises having the right to a poyolucheniye of budgetary funds, is accepted by a komisyosiya which is created by managements of agroproyomyshlenny development of the district state administrations. The structure of such commission includes, in particular, representatives of bodies of the public kontyorolno-auditing service and bodies of GNS.

Inclusion of agricultural enterprise in the specified register testifies that this enterprise corresponded to requirements, the vydyovigayemy state for obtaining the grant.

Thus, if the grant is provided to agricultural enterprise:

•  till 10.09.08, that, despite existence at it a tax duty according to the personal income tax, requirements of CREWE concerning its return are groundless;

•  after 10.09.08, requirements of CREWE otnosiyotelno its return in case of existence at a predyopriyatiya of a tax duty according to the personal income tax are quite lawful.

On Balans-Agro newspaper materials.