In this article the explanation of the taxation of the income of citizens from agricultural products realization is given, the reflection order about the paid income is stated to owners of agricultural products in forms provided national tax service.
Privilege on the taxation of the income of sale of agricultural production, including production which has been grown up by citizens on own land lots, provided to them 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 it is provided by the Law of Ukraine About a tax on the income of individuals from 22.05.03 of No. 889-IY (point 4.3.36).
Besides, in a sootvetyostviye with the brought changes, at sale of an agricultural proyoduktsiya by her owners to the peyorerabatyvayushchy, zagotoviyotelny enterprises and other legal entities, and also private predpriniyomatel – to so-called nayologovy agents – at a source of payment of the income the tax with doxodov individuals at such sellers isn’t kept under condition of granting the Reference by them about the right of the individual to obtaining the income of the tax agent without a tax uderzhayoniya in a form 3-DF.
Delivery (free) selskimi, settlement, city councils of the Reference f. ZDF predusmotrena the Resolution KMU No. 1063 from 01.08.06.
The reference stands out to the grazhdaniyonu-owner of agricultural products on the basis of the pismenyony statement in vysheperechisyolenny bodies of a local samoyoupravleniye in 10-day term from the date of the address. Information on the issued References peredaetsya village, settlement, goyorodsky councils in Gosudaryostvennuyu a tax inspekyotsiya in the location of a zeyomelny site of the citizen.
About the paid income to owners of a selkhozprodukyotsiya tax agents soobshhayut to body of the Public nayologovy service in a place of a nayokhozhdeniye of the land lot in a 1DF form with a sign doxoda 53.
It is necessary to note that in sluchae if the land lot of the citizen is increased at the expense of a ground share (share), the income received from sale to vyrayoshchenny agricultural products (made) on such site, is subject to the taxation nayologovy agents (predpriyayotiya or private predpriyonimatel) at a source vyplaty. If selyyokhozproduktsiya realization from such land lots is carried out to individuals – not subektam an enterprise deyayotelnost, owners of agricultural products are obliged till April 1 of the year following otyochetny, to submit to tax inspection in a place of the living the declaration, in kotoyory to specify such income and uplatit from such income a tax on a rate of 15 %.
As to cultivation of an agricultural produkyotsiya on lease-hold lands, the income of tenants from prodazhi such agricultural products nalogooblagayutsya on the general osyonovaniye.
• Dear citizens, osuyoshchestvlyayushchy a trading deyayotelnost in the markets, realiyozuyushchy selskokhozyaystvenyony production!
If you: not zaregistrirovany as subject of predprinimayotelsky activity; not imeete a constant place of a prozhiyovaniye in Ukraine; aren’t owners of realized agricultural products (have no reference in a form 3-DF); but thus carry out nesisyotematichesky sale, including agricultural products, you yavlyaetes payers of a tax on trade.
The tax on trade uplachivaetsya in the form of acquisition of the odnoyorazovy patent, cost of the koyotory decides according to the Declaration filled with the payer on the instruction in it total cost of the goods.
If sale of the goods osushhestvlyaetsya for kalenyodarny year more than four times, such activity schitaetsya systematic also obliges the citizen to be registered by the subject of predprinimatelsyoky activity according to an operating zakonodatelyyostvo of Ukraine.
About single questions of registration of the rights to the earth land users
Again created or already acting subjects of a predpyorinimatelstvo which namereny to expand the proizvoyodstvenny base, surely face a question of registration of the rights to the earth.
This publication will help subjects of ground otnosheyoniya to create general idea about the rights and obyayozannost, restrictions and preyoimushchestvo, with which svyazayono possession and using zemyoly in Ukraine.
The ground relations in Ukyorain are regulated Konstituyotsiyey Ukrainy, Ground koyodeksy and other normative legal acts in the sphere of the zeyomelny relations, and vzimayony payments for the earth – the Law of Ukraine About a payment for the earth from 03.07.92 No. 2535-HP.
Legal regime an ispolzovayoniya of lands and, respectively, a way of documentary registration of the rights to the earth, duties of users of the earth are defined Zemelyyonym by the code of Ukraine from 25.10.01 No. 2768. By it kodekyosy it is defined that the priobreteyony rights to the earth citizens and legal entities osushhestvlyaetsya by transfer of zeyomelny sites to a sobstvenyonost or granting them in using on the right of postoyanyony using or on the basis of the lease contract of a zemelyyony site.
The right of private ownership to the earth (according to article 78 of the Land code the earth in Ukraine can naxoditsya in a private, kommunalyyony and state property) can issue today any legal and the individual (the isklyucheyony make the earth of a selkhozyonaznacheniye, the rights to which priobreyoteniye are deprived inostyoranny citizens, stateless persons, foreign legal entities and gosudaryostvo). According to code Zeyomelnogo’s article 125 the ownership right on the land lot arises after a poluyocheniye of the State act on an ownership right on a zemelyyony site.
Earth use on pravax continuous using, according to article 92 of the Land code, is possible today only the enterprises, uchrezhdeyoniya and the organizations of a gosudayorstvenny and municipal property, and also the obshchestyovenny organizations invalidov Ukraine, them predpriyatiyami (associations), uchrezhdeyoniya and the organizations. Such right arises after obtaining the State act on the right of continuous using the land lot and its gosuyodarstvenny registration. From the moment of receiving by a sobstvenyonik of the land lot or the land user of one of the above-named documents neobxodimo to pay a zemelyyony tax.
Nevertheless other yuridichesyoky and individuals, at kotoyory the earth is as continuous using, should renew it on the right of rent or private ownership. From the moment of a priyoobreteniye of the right of rent of a zeyomelny site on osnovaniyax and as it should be, predusmotrenyony Ground, Civil and Economic codes, the Law of Ukraine No. 161-XIV from 06.10.98 About a ground lease (in edition of the Law of Ukraine from 02.10.03 No. 1211-IV About a vneseyoniya of changes in Ukraiyona’s Law About a ground lease) and a rent dogoyovor, in case lessors of the earth yavlyayutsya appropriate bodies of local self-government or the executive authority, an arenyodator independently uplachivaet in the local budget an arendyony payment for lands of a gosudaryostvenny or municipal property.
Requirements of the deystvuyuyoshchy legislation to dolzhyony registration of the rights on zemlyu are that. Each land user is obliged to issue the site on one of three specified osyonovaniye: on the right sobstvennosti on the earth or on a right of use of earth (postoyanyony or on the right of rent). Thus citizens or the yuridichesyoky persons having in postoyanyony using the land lots, but now not so not having rights to their using on such osnovayoniya according to Zemelyyonym the code, can pereoformit these sites on the right arendy or a property.
Besides, owners of zeyomelny sites and zemlepolyyozovatel are obliged to provide use of such sites on a designated purpose (articles 91, 96 Ground kodeksa). Use of the land lot not on a target naznayocheniye according to the statyyoy 141 Land code yavlyaetsya one of the bases for the right termination a polzovayoniya the land lot.
Change target a naznacheyoniya of the lands which were in a property of citizens or legal entities, osushhestvlyaetsya at the initiative of sobstvenyonik of the land lots in a soyootvetstviye with order, the KMU No. 502 utverzhyodenny Resolution from 11.04.02. Change of a designated purpose zemelnogo a site is carried out on an osnoyovaniye of the statement (petition) of his owner to village, settlement, city council, if the land lot raspolozhen outside of naselennogo point. The decision of sootvetyostvuyushchy body of the ispolniyotelny power on change of a designated purpose zemelnogo a site is the basis for registration to the citizen or the legal entity of the State act on an ownership right on the land lot with the changed designated purpose.
It is necessary to note that the naloyogooblozheniye ground uchastkov is carried out in a zavisiyomost from conditions of their predostavyoleniye and target an ispolzovayoniya (at calculation of a standard monetary assessment of the land lot sootvetyostvuyushchy factors of funkyotsionalny use of a zeyomelny site are applied).
Change target a naznacheyoniya of lands, autocratic zanyayoty the land lots yavlyayutsya the basis for a privlecheyoniya to responsibility in a sootveyotstviye with the law of citizens and the legal entities guilty of such violations. So, Postayonovleny KMU No. 963 approved from 25.07.07 the Technique of determination of the size of the damage caused owing to poyodobny actions. The size ushherba is defined by Gosudarstvenyona inspectorate for control of use and protection zemel and its territorial bodies on the basis materialov inspections of the land lots prepared in a soyootvetstviye with operating zayokonodatelstvo.
The law of Ukraine from 11.01.07 No. of 578-R About entering of izmeneyoniya into some zakonodatelyyony acts of Ukraine about strengthening of responsibility for samovolyyony occupation ground uchastka (in force since February 6 of this year) vneseny changes in article 53-1 of the Code of Ukraine about the administyorativny offenses, providing administyorativny responsibility for autocratic occupation zemelnogo a site. Shtrafyony sanctions for this pravonayorusheniye are increased.
They make: for citizens – from 10 to 15 free minimumov the income of citizens (from 170 UAH to 850 UAH); for dolzhyonostny persons – from 20 to 100 neyooblagayemy minima doxodov citizens (from 340 UAH to 1700 UAH). Also Criminal code of Ukraine is added with article 179-1 Autocratic occupation of a zeyomelny site and samovolyyony construction which provides penalties (from 200 to 500 neoblayogayemy minima of the income of citizens) and imprisonment for the offenses connected with autocratic occupation of a zemelyyony site and autocratic construction (till 4th years).
In case of identification of narusheyoniya under article 53-1 body, making the decision on a priyomeneniye of penalties, is body ground resursov, under article 179-1 – pravoyookhranitelny bodies and prokuratura.
Dear users!
Observance of requirements of a zakoyonodatelstvo of rather rayotsionalny and target isyopolzovaniye of the earth is a duty of each zemleyopolzovatel. The correct priyomeneniye of standards of the current legislation regarding registration of the rights to the land lots will allow to provide a timely and full posyotupleniye in the local budget of a payment for the earth.
(On newspaper materials To Fermerska a hospodariate).