In the publication the explanation about responsibility for an unaccordance or untimely submission of the declaration on volumes of the grain being stored at an agricultural producer is given.
What responsibility is provided for not representation or untimely submission of the declaration on volumes of the grain being stored at an agricultural producer?
The law No. 547 made changes to the Law about zerne, and is concrete – in definition of subjects, kotoyory are obliged to represent declarations on volumes the grain, being stored in own or rented granaries.
Let’s remind that if before emergence of such changes the specified procedure concerned only subjects of storage of grain (elevators, grain bases, the hlebopriyemyony, flour-grinding and formula-feed enterprises), now it is obligatory for subjects of production of grain and other subjects of housekeeping, priyonimayushchy participation in process of storage of grain.
Such subjects of managing, according to KMU No. 1877 Postanovyoleny’s item 2, represent declarations about obemax stored grain in the relevant inspectorates of quality and formation of resources of selskokhozyayyostvenny production (further – inspections) in a place of storage of grain. This type of the reporting, signed by the head and the chief accountant, moves ezhemeyosyachno to the 5th of the next reporting period as of the 1st an accruing result.
Subjects of managing who on the beginning or a koyonets of the reporting period of grain had, but osushhestvlyali no operation with grain during the period between otchetyony dates, submit the declaration with reflection obemov grain storages throughout this period (Resolution No. 1877 item 2).
Well and if in the economic activity the enterprise didn’t carry out any of the listed operations? To avoid unnecessary friction with inspection, the declaration, we consider, the tax – with proyocherka is better after all.
Probably, today such recommendation will seem to the superfluous – after all about insyopektsiya involvement of subjects of managing to any responsibility for not representation or untimely submission of the declaration about obemax grains isn’t provided by relevant provisions. But with final conclusions we will not hurry.
Let’s remember that (item 4) Resolution No. 1877 on subektov managing assigned a legislative otvetyostvennost for timeliness of representation, polnotu and reliability of these declarations, and the right to address in prosecutor’s office concerning involvement of violators to administrativyony responsibility is provided to inspections. The real right will be coordinated with the current legislation – in particular, with normami the Law About grain and the Resolution No. 1877.
Moreover, judging by given from Minagropolitika’s sources, a number of the doyokument concerning the market of grain is at the moment developed. One of dokumentov will regulate such type of an otvetyostvennost. Thus in the Code of Ukraine about administyorativny offenses the changes connected with investment of inspections with the right to involve violators to such responsibility are assumed.