The full text of Provision on an order of collection and the accounting of the fixed agricultural tax approved by the Resolution of Cabinet council of Ukraine in edition from May 25, 2006 of No. 725 is published. This Situation defines an order of collection and the accounting of the fixed agricultural tax, representation in bodies of the State Tax Administration of tax calculations.
Kiev
About modification to the Provision on an order of collection and the accounting of the fixed agricultural tax
Ukrainypostanovlyaet’s cabinet council:
To make changes to the Provision on an order of collection and the accounting of the fixed agricultural tax approved by the resolution of Cabinet council of Ukraine from April 23, 1999 of N 658 (The official messenger of Ukraine, in 1999, N 16, Art. 659; in 2003, N 29, Art. 1462, N 47, to Art. 2433), having stated it in the following edition.
Prime minister of Ukraine YU. EXANUROV
It is APPROVED as the resolution of Cabinet council of Ukraine from April 23, 1999 of N 658 (in edition of the resolution of Cabinet council of Ukraine from May 25, 2006 of N 725)
The provision on an order of collection and the accounting of the fixed agricultural tax
1. This Situation defines an order of collection and the accounting of the fixed agricultural tax, representation in bodies of national tax service of tax calculations.
2. Payers of the fixed agricultural tax (further – payers of a tax) and the taxation objects are defined according to the Law of Ukraine "About the fixed agricultural tax".
3. In cases when by results of activity in reporting (tax) year the sum received by the payer of a tax from realization of agricultural production of own production and products of its processing, makes less than 75 percent from total amount of a gross income, next reporting (tax) year taxes, collecting (obligatory payments) are paid in accordance with general practice in an order established by the legislation.
4. The sum received by the payer of a tax from realization of agricultural production of own production and products of its processing (except the excisable goods), includes the income received from:
realization of production of plant growing and the animal husbandry, made (grown up) in the grounds belonging to an agricultural producer on an ownership right or provided to it in using, and products of its processing at own enterprises;
realization of production of piscicultural, fishing and fishing farms which are engaged in cultivation, cultivation and a catch of fish in internal reservoirs (lakes, ponds and reservoirs), and products of her processing at own enterprises;
realization of production made from raw materials of own production on davalchesky conditions, irrespective of territorial placement of the processing enterprise.
In a case when the agricultural enterprise is formed by merge, accession, transformation, division or allocation, a year of such education to the sum received from realization of agricultural production of own production and products of its processing (except the excisable goods), joins also the income received throughout the last tax period from rendering of accompanying services which list affirms Minagropolitiki in coordination with the Ministry of Finance and the Public tax administration.
5. Agricultural enterprises for acquisition and confirmation of the status of payers of a tax independently calculate the sum of such tax in a form established by the Public tax administration, and till February 1 of the current year submit:
the general calculation of the fixed agricultural tax the current year concerning all area of the land lots from which the tax, in body of national tax service on the site is raised;
reporting calculation of the fixed agricultural tax separately on each land lot in body of national tax service in the location of such land lot;
calculation of specific weight of the income of realization of agricultural production of own production and products of its processing in total amount of a gross income of the enterprise for the previous fiscal (tax) year in bodies of national tax service on the site and in the location of the land lots in a form established by Minagropolitiki together with the Public tax administration;
extraction from the state land cadastre about structure of lands of agricultural holdings and their monetary assessment – in bodies of national tax service behind the site and behind the location of the land lots.
6. Payers of a tax who are liquidated by merge, accessions, transformations, division or allocation in the reporting tax period, are obliged to submit in time them to the actual elimination to bodies of national tax service on the site and in the location of the land lots the specified calculation of the fixed agricultural tax in which the sums of the tax obligations or debts, in case of their existence, in particular, are noted.
7. The agricultural enterprise formed by merge or accession, can be the payer of a tax in a year of education if the sum received throughout the last tax period by all enterprises, taking part in its education, from realization of agricultural production of own production and products of its processing, makes not less than 75 percent from total amount of a gross income.
8. The agricultural enterprise formed by transformation of the payer of a tax, can be the payer of a tax in a year of transformation if the sum received throughout the last tax period by the enterprise from realization of agricultural production of own production and products of its processing, makes not less than 75 percent from total amount of a gross income.
9. The agricultural enterprise formed by division or allocation, can be the payer of a tax if the sum received throughout the last tax period by such enterprise from realization of agricultural production of own production and products of its processing, makes not less than 75 percent from total amount of a gross income.
10. The agricultural enterprise formed throughout a year by merge, accession or transformation of payers of a tax, submits for 20 calendar days of the month coming after a month of its education, to bodies of national tax service on the site and in the location of the land lots calculation of the fixed agricultural tax for the period from a date of creation till the end of the current year for acquisition of the status of the payer of a tax, and also all rights and duties concerning repayment of the tax obligations or the debts transferred to it as the assignee.
11. The certificate of granting or confirmation of the status of the payer of a tax stands out throughout ten working days after date of representation of tax calculation by body of national tax service on a site of the payer of a tax.
12. If in the reporting period the area of the land lot in connection with acquisition on it of an ownership right or using changes, the land owner or the land user is obliged to carry out specification of the sum of the tax obligations for the period to the termination of tax year and a tax for a month the specified calculations concerning the area of the land lot to bodies of national tax service behind a site of the payer of a tax and behind the location of the land lot. The payer of a tax submits endurance from the state land cadastre about structure of lands of agricultural holdings and their monetary assessment.
13. In a case when the payer of a tax hands over agricultural holdings and/or the earth of water fund in the rent, the rented areas of the land lots can’t join in calculation of payment of the fixed agricultural tax of the tenant, and are considered in calculation of such tax of the lessor.
If the payer of a tax rents agricultural holdings that / Abo the earth of water fund at the enterprise which isn’t the payer of the fixed agricultural tax, the rented areas of the land lots join in calculation of the fixed agricultural tax of the tenant.
14. The sum of the fixed agricultural tax is brought for 30 calendar days that come behind the last day base reporting (tax) month, into the corresponding account of the local budget behind the location of the land lot.
The payers of a tax formed throughout a year by merge, accession or transformation of payers of a tax, pay for 30 calendar days of month which follows after a month of their education, the fixed agricultural tax.
Taxes and fees (obligatory payments) which aren’t included in the list defined by article 1 of the Law of Ukraine "About the fixed agricultural tax", the payer of a tax in an order and the sizes established by acts of the legislation pays.
15. Payers of a tax bear responsibility for correctness of calculation, timeliness of representation of tax calculations and payment of the sums of the fixed agricultural tax according to the legislation.
16. Control of timely and complete receipt of the sums of the fixed agricultural tax carries out body of national tax service in the order established by the law.