The full text of the KM with the same name resolution of Ukraine is provided in the publication with the comment.
CABINET COUNCIL OF UKRAINE
RESOLUTION
from August 1, 2006 of N 1063
Kiev
About the statement of the Order of issue of the reference on the right of the physical personality to obtaining the income of the tax agent without the maintenance of a tax and its form
According to article 4 of the Law of Ukraine "About a tax from the income of individuals" Ukrainypostanovlyaet’s Cabinet council:
To approve the Order of issue of the reference on the right of the physical personality to obtaining the income of the tax agent without the maintenance of a tax and its form that are added.
Prime minister Yu. Ekhanurov.
It is APPROVED as the resolution of Cabinet council of Ukraine from August 1, 2006 of N 1063
ORDER
issues of the reference on the right of the individual to obtaining the income of the tax agent without tax deduction
1. This Order defines the mechanism of issue of the reference on the right of the individual – the owner of agricultural production on obtaining the income of the tax agent – the subject of housekeeping without deduction of a tax on the income of individuals (further – the owner of agricultural production).
2. The certificate of the right of the individual on obtaining the income of the tax agent without tax deduction (further – the reference) stands out bezoplatno village, settlement, city council to the owner of agricultural production (including production of primary processing) in 10-day term from the date of the address in a residence on the basis of the written statement if agricultural production is grown up (is made) by it on the land lots provided for:
– maintaining a personal country economy if their size wasn’t increased as a result of received in nature (by districts) a ground share (share);
– construction and service of a house, economic buildings and constructions (personal plot);
– conducting gardening;
– individual country construction.
3. In the reference are specified:
– serial number on which the reference is registered, and date (number, month, year) its deliveries;
– surname, name, patronymic of the owner of agricultural production;
– passport data of the owner of agricultural production (a series and number, whom and when it is given out), the place of residence (area, the area, the city, the settlement (village), the street, the house, the case, the apartment);
– identification number of the owner of agricultural production according to the State register of individuals – payers of taxes and other obligatory payments;
– type of use of the land lot;
– the size of the land lot in hectares;
– the name of realized agricultural production (the list of its types, including production of primary processing);
– initials and surname of the chairman or secretary of executive committee of village, settlement, city council;
– date to which the reference is valid.
4. References are registered village, settlement, city council.
In case of a loss or damage of the reference the duplicate about what the corresponding entry on the reference form is made stands out.
5. The reference stands out for a period of three years.
6. The reference moves the owner of agricultural production to the tax agent.
7. Information on issue of the reference is transferred by village, settlement, city council to body of national tax service in the location of the land lot.
8. Refusal in issue of the reference is subject to the appeal in a judicial order.
ZATVERDZHENO postanovoyu Kab_neta Ministriv Ukra§ni vid 1 serpnya 2006 roubles. N 1063 DOVIDKA about the right f_zichno ї individuals on otrimannya to the income vid the podatkovy agent without utrimannya a podatka the Form N of 3 DF of Vidan ___________________________________________________________ (Pr_zvishche, im’ya on batkovi a vlasnik silskogospodarsko ї produkc i ї) __________________________________________________________________ (area, the area, the population point, vulicya, a budinok, the case, the apartment)——————————————————————| | | | | | | | | | | |—————————————————————— (_dentif_kats_yny number zg_dno z Derzhavnim re¾stry f_zichny osib – platnikiv podatkiv that _nshy obov’yazkovy platezhiv Abo pasportni dani a vlasnik silskogospodarsko ї produkc i ї) about those, shho zg_dno iz Ukra§ni’s Law "About a podatok z dokhod_vf_zichny osib" not opodatkovuyutsya reach vid realizac i ї vlasnikomsilskogospodarsko ї produkc i ї (in pervinno§ÑÓÑÓí¬¿))))))))))), viroshcheno ї (virobleno ї) to it on nadany in ustanovlenomuzakonodavstvy to an order ground d_lyanka (gektariv) for: vedennya the osobisty selyansky ———————hospodariates (not zbilshena on rozmir | | | | | |zemelno ї chastka (share) |—+—+—+—+—| | | | | | | budivnictva that obslugovuvannya |—+—+—+—+—|zhitlovy a budinka, gospodarsky budivel | | | | | | i sporud (prisadibno ї d_lyanka) |—+—+—+—+—| | | | | | | _ndiv_dualny country budivnictva ——————— Naymenuvannya silskogospodarsko ї produkc i ї (in pervinno pervinno § § ї pererobki) __________________________________________________________________________________________ the Head (sekretar) s_lsko§selishchno ї, misko ї for the sake of __________ _________________________ (pidpis) (iniciali that pr_zvishche) Dov_dka dijsna to ____ ___________ 200_ roubles. MT _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _I nformaciya, shho peredayetsya organovi majestically ї podatkovo ї to D_ysn’s service to———————— —————– | | | |2 |0 |0 | | ———————— —————– (zaznachayetsya in the Arab figures) Vidana ____________________________________________________________ (najmenuvannya silsko ї, selishchno ї, misko ї for the sake of) vlasnikusilskogospodarskoїprodukc i ї _________________________________ (iniciali that pr_zvishche) ——————————————————————| | | | | | | | | | | |—————————————————————— (_dentif_kats_yny number zg_dno z Derzhavnim re¾stry f_zichny osib – platnikiv podatkiv that _nshy obov’yazkovy platezhiv Abo pasportni dani a vlasnik silskogospodarsko ї produkc i ї)
Our comment.
According to Art. 4 of the Law of Ukraine About a tax on the income of individuals (further – the Law), the income of individuals received from realization of agricultural products is released from the specified tax, made (grown up) on the lands being in a property of citizens and answering to designated purposes, specified in item 4.3.36 of the specified Law. In particular, it is lands for maintaining a personal country economy if their size wasn’t increased as a result of received in nature (by districts) a ground share (i.e., according to Art. 121 of the Land code of Ukraine, actually, doesn’t exceed 2 hectares);
construction and service of a house, economic buildings and constructions (personal plot), conducting gardening, individual country construction. The income of the individual – the member of a personal country economy from sale of the agricultural production which has been grown up (made) on land lots, provided for maintaining a personal country economy, if their size is increased as a result of received in nature (on the district) a ground share (share), are subject to taxation according to the Law.
The document confirming a designated purpose of the land lot is the State act of an ownership right on the earth.
According to the made comments Resolution of Ministry of Ukraine and item 4.3.36 of the Law of Ukraine About a tax on the income of individuals, the document certifying an origin of agricultural production on the land lots specified above is the Certificate of the right of the individual on obtaining the income of the tax agent without tax deduction. Thus it is necessary to consider that the right to release of profit on realization of the specified agricultural products from a tax on the income of individuals has only the person in a property (using under lease etc.) is the corresponding land lot, on the individuals who are engaged in mediation in trade in such production such right doesn’t extend. The granted right to the income of sale of production made (grown up) on lands of other appointment, in particular, on the land lots for commodity agricultural production also doesn’t extend.
The certificate of the right of the individual on obtaining the income of the tax agent without tax deduction (its copy) is represented to the tax agent whom, according to item 9.12.3, and also 11.3 Laws, the enterprise – a pererabotchik (milk plant, meat-packing plant and t.p), the procuring, trading organizations (including the business owner who is engaged in buying up of agricultural products – is at agricultural products sale to the relevant enterprises, establishments, the organizations, or the persons who are engaged in an entrepreneurial activity. The specified subjects of an entrepreneurial activity, according to the Letter of GNA of Ukraine from 05.05.2004 N 8001/7/17-2117, in tax calculation don’t display the income of sale by the taxpayer of such production.
At independent realization of production to directly consumers – to individuals, for example, in the market, the Reference (its copy) is provided to bodies of the State Tax Administration at submission of the annual tax declaration.
I.Lisova, lawyer KGAUKC.