The present Situation defines an order of collection and the accounting of the fixed agricultural tax which is paid by agricultural producers in a monetary form and is entered according to the Law of Ukraine About the fixed agricultural tax.
The resolution KMU from 23.04.99 of No. 658, with changes
1. The present Situation defines an order a vzimayoniya and the accounting of the fixed agricultural tax which is paid selskoxozyajstvennymi by producers in a monetary form and vvoditsya according to the Law of Ukraine About a fiksiyorovanny agricultural tax.
Payers fixed selskoxozyajstvennogo a tax are agricultural predpriyoyatiya of all organizational and legal forms, krestyanyosky and other farms which are engaged in a proyoizvodstvo (cultivation), processing and sale of agricultural production (further – selskokhoyozyaystvenny producers), and also rybovodyochesky, fishing and fishing farms, koyotory are engaged in cultivation, cultivation and vyyolovy fishes in internal reservoirs (lakes, ponds and reservoirs) at which the sum received from realization of such production of own proizvodyostvo and products of its processing for the previous otyochetny (tax) year, exceeds 75 percent of the obyoshchy sum of a gross income, in the presence of selskokhoyozyaystvenny grounds (an arable land, haymakings, pastures and long-term plantings), or/and lands water fonda, used by piscicultural, fishing and ryyobolovetsky farms for cultivation, vyrashchivayoniya and a catch of fish in internal reservoirs (lakes, ponds and reservoirs) (further – ground uchastki) for which rates of the fixed selskokhoyozyaystvenny tax are provided by articles 3 and 4 of this Law.
Payers of this tax also are subekty the managing, created as a result of a reoryoganizatsiya of agricultural enterprise – a playotelshchik of the fixed agricultural tax (irrespective of reorganization term), kotoyory also are engaged in production (vyrashchivaniyoy), processing and sale of agricultural production.
Neogenic subjects of the managing which osnovyony kind of activity is the proizvodyostvo (cultivation), processing and sale of selskokhoyozyaystvenny production, in year of establishment are playotelshchik of the fixed agricultural tax. The enterprises which are engaged in other kinds of activity, except agricultural, specified in the real point, with a view of a nalogoobloyozheniye conduct the separate accounting of financial results from other types of economic activity in a sootyovetstviye with point 7.20 of article 7 of the Law of Ukraine About the taxation of profit of the enterprises which are subject to the taxation in accordance with general practice.
* Note. Etanorma in practice isn’t applied, as similar norms are excluded from the Law on the fixed agricultural tax by the Law from 23.12.04 of No. 2287-IV.
2. The gross revenue is defined as total amount doxoda the taxpayer from all types of his deyatelyyonost, received (added) during the otchetyony period in monetary, material or nemateyorialny forms as in the territory of Ukraine, its continental shelf, an exclusive (sea) economic zone, and beyond their limits.
In a gross revenue from realization of selskokhozyaystvenyony production of own production in
• cost of realized production of a rasteniyevodyostvo and animal husbandry of own production;
• cost of the realized agricultural production made from selskokhozyaystvenyony raw materials of own production at the sobstvenyony processing enterprises;
• cost of realized production, proizvedenyony from own raw materials on davalchesky usloyoviya, irrespective of territorial placement of the processing enterprise;
• cost of the rendered services (service of mashinyono-tractor park, construction and repair brigades, other services), connected with selskokhozyayyostvenny production.
3. For agricultural producers and piscicultural, fishing and fishing farms – payers fixed selskoxozyajstvennogo a tax, registered after January 1, 1998, charge of the fixed agricultural tax is carried out on the basis of the area of the zemelyyony sites being in their property or provided by it in using, including under lease.
4. The sum fixed agricultural naloga the current year is defined nalogoplatelshchiyoky proceeding from the area of the land lot and its deyonezhny assessment which has been carried out as of July 1, 1995, according to a technique approved by the resolution of Cabinet council of Ukraine from March 23, 1995 of No. 213, and a rate of the fixed agricultural tax.
5. The payers of the fixed selskokhozyaystvenyony tax created as a result of the reorganizatsiiselskokhozyaystvenny enterprise, and novoobrazoyovanny subjects of managing in year of establishment predstavlyayut calculation of the fixed selskokhozyaystvenyony tax for the period from the date of their creation until the end of the year in terms which are provided by a zakonodatelyyostvo for monthly base tax (otchetnogo) the period and are considered from the date of, month of their creation following behind the last calendar day. Taxpayers define the sum of a fiksirovanyony agricultural tax the current year in an order and the sizes provided by the Law of Ukyoraina About fixed agricultural naloge, and represent the general calculation of the fixed agricultural tax on all area of a zeyomelny site of body of national tax service for a place of the registration till February 1 of teyokushchy year. In the same terms the taxpayer predstavlyaet calculation of the fixed selskokhozyaystvenyony tax separately on everyone ground uchastku body of national tax service on mestu arrangements of such land lot.
6. Payment of the fixed agricultural tax is carried out within 30 calendar days following behind the last calendar day of base reporting (tax) month.
7. Payers of the fixed selskokhozyaystvenyony tax are released till January 1, 2001 from its payment, except for introduction of payments on obyazayotelny state pension insurance (68 percent) and on an obligatory social strayokhovaniye (2 percent).
8. In case in the reporting period occurs the izyomeneny areas of the land lot in connection with acquisition on it of an ownership right or using, the land owner or the land user is obliged to carry out specification of the sums tax playotezhy for the period before the termination of tax year and within a month to provide calculations of rather acquired area of the land lot in organy national tax service in a place of a rasyopolozheniye of the land lot and in body of gosudaryostvenny tax service in a place of the registyoratsiya. Besides, the taxpayer of rather agricultural holdings represents izvlecheyony of the state land cadastre about structure of lands of agricultural holdings and their monetary assessment.
The state zemleustroitelny organizations specify a monetary assessment of agricultural ugoyodiya in connection with change of their structure and notify on it taxpayers and bodies of gosudarstvenyony tax service.
9. In case the payer of the fixed selskokhoyozyaystvenny tax according to the legislation leases the land lots, the rented areas can’t join in calculation of payment of a fiksiyorovanny agricultural tax of the tenant.
In case the land lots are given in an arenduneplatelshchik of the fixed selskokhozyayyostvenny tax, the rented areas in calculation of the sum of the fixed selskokhozyayyostvenny tax by tenants.
In both cases the tenant brings predusmotrenyony by the contract a rent for the earth.
22. Payers of the fixed selskokhozyaystvenyony tax transfer funds into the separate account of office of the State treasury in the area in the location of the land lot, otyokryty on balance account 2512 Means of the gosudaryostvenny budget of a special-purpose character (a code of byudzhetyony classification 16040000 The fixed selyyoskokhozyaystvenny tax).
23. Offices of the State treasury in rajonax carry out differentiation and transfer of the means which have arrived on account of payment of the fixed agricultural tax, according to normativami, established by the Law of Ukraine About a fikyosirovanny agricultural tax.
24. Records about payment of the fixed selskokhozyayyostvenny tax are carried out by bodies of gosudaryostvenny tax service in cards obverse scheta payers on the basis of extracts and registers which are transferred by offices of the State treasury in areas in the location of a zemelyyony site in bodies of national tax service in the location of the land lot and in the Pension fund and Social insurance fund, in confirmation of transfer of funds for the separate account of office of the State treasury in the area, in the location of the land lot.
25. The sums of the added (brought) fiksirovanyony agricultural tax join in sostav gross expenses of the payer of the fixed agricultural tax.
26. Control for timely and full postupleyoniy the sums of the fixed agricultural tax is carried out by body of the public nayologovy service.
27. In case of emergence of force-majeur obstoyoyatelstvo (elemental disasters, action of force majeure circumstances) on each concrete playotelshchik according to his petition the Verkhovna Rada Avtoyonomna of the Republic of Crimea, regional, Kiev and Sevastopol city councils on a soglasovayoniya with the Ministry of Finance and Minagropolitiki is made the decision on restructuring (delay) of payment of the fixed agricultural tax (except for a bad tax debt which is subject to write-off according to Ukraiyona’s Law About an order of repayment of obligations of nalogoplatelyyoshchik before budgets and state celevymi funds). Thus to such taxpayer next tax year of the requirement of parts of the first and second article 2 of this Law not primenyayutsya.
Decisions on restructuring (delay) of payment of a fikyosirovanny agricultural tax prinimayutsya on the basis of the minutes of mezhvedomyostvenny and regional commissions concerning a proyovedeniye of sanitation of the enterprises of agro-industrial complex to which with the petition payers fixed selskoxozyajstvennogo a tax in case of emergence of force-majeur circumstances (elemental disasters, action of obstoyoyatelstvo of force majeure address). To the petition prilagayutsya acts of inspections of the cultivated areas, confirming destruction of crops of selskokhozyayyostvenny cultures on the area, which exceeds 20 percent of agricultural holdings, naxodyashhixsya in using of the taxpayer, or the acts confirming mass infectious zabolevayony or death of animals, exceeding 15 procentov a total number of herd or quantity of fish, which belongs to the taxpayer (for playotelshchik of the fixed agricultural tax at whom the sales proceeds of production of animal husbandry make not less than 50 percent of an obyoshchy gross income), and also the conclusions of the oblastyony commissions on questions technogenic ekologicheskojbezopasnosti and emergency situations and the reference from the regional centers for hydrometeorology Minekore-sursov (on emergency situations of a natural hayorakter). The order of restructuring (delay) uplaty this tax is defined by the Public naloyogovy administration.
Protocols of meetings of the interdepartmental and regioyonalny commissions on questions of carrying out sanitation of the enterprises of agro-industrial complex with perechyony payers of the fixed selskokhozyayyostvenny tax who have the right to a restruktuyorizatsiya (delay) of payment of the fixed selskoyokhozyaystvenny tax, are represented to Minagropolitiki which considers and coordinates them with the Ministry of Finance.
Considered by Minagropolitiki and the protocols coordinated with the Ministry of Finance are transferred to bodies of gosudaryostvenny tax service in a place of registration of the taxpayer for granting a delay on payment fixed agricultural naloga according to the decision of the relevant council.