GNAU letter in the Dnepropetrovsk area from 17.01.07 of No. 993/10/31-248 on the matter.
GNA letter in the Dnepropetrovsk area from 17.01.07 of No. 993/10/31-248
(Extraction)
GNA in the Dnepropetrovsk area on the instructions of GNA of Ukraine <…> considered <…> inquiry <…> otnosiyotelno the taxation of producers of selskokhoyozyaystvenny production also reports the following.
According to item 14.1 of Art. 14 of the Law of Ukraine from 28.12.94 of No. 334/94-BP About the taxation pribyli the enterprises (in edition of the Law of Ukraine from 22.05.97 of No. 283/97-BP, with changes and dopolneyoniya, further – the Law) the enterprises which main deyayotelnost is production of selskoyokhozyaystvenny production, pay a tax on pribyl in an order and in the sizes provided by this Law, following the results of fiscal tax year.
Subparagraph 11.1 of Art. 11 of the Law for this Law uses the next tax periods: kalenyodarny quarter, half-year, three quarters, year.
The tax period begins from first calendar day of the tax period and comes to an end last calendar afternoon of the tax period, except proizyovoditely agricultural production, opreyodelenny with article 14 of this Law for which the annual tax period begins with July 1 of tekuyoshchy fiscal (budgetary) year.
In a case when the person is registered tax orgayony as the payer of this tax in the middle of the nalogoyovy period, the first reporting tax period begins with date of which the beginning of such account is the share, and comes to an end last kalendaryony afternoon of the next tax period.
On the basis of the foregoing the standard of item 14.1 of Art. 14 of the Law is applied taking into account requirements of item 11.1 of Art. 11 of this Law.
Thus, if the enterprise which main deyatelyyonost is production of the selskokhozyayyostvenny production which gross revenue from prodazhi agricultural production of own production for the previous reporting (tax) 2006 exceeds fifty percent of the general summy a gross income, it has to present a dekyolaratsiya on the company income tax for poluyogody in a form approved by the order by Gosudaryostvenna of tax administration of Ukraine from 29.03.03 of No. 143, from January 1, 2007 till June 30, 2007.
Further, for the enterprise – the producer of agricultural production, a gross revenue koyotory from sale of agricultural production of own production for previous reporting (tax), in this case 2007, will be prevyshat fifty percent of total amount of a gross income, the period from 01.07.07 to 30.06.08 will be the next annual tax period.