10. concerning inclusion by the payer of the Federal Service for Insurance Supervision in the income of realization of agricultural production of own production of the income of the provided services connected with agricultural production

GNAU letter from 19.09.06 of No. 17414/7/25-0617 on the matter is published.

CONCERNING INCLUSION by the PAYER of FSN In the INCOME OF REALIZATION of AGRICULTURAL PRODUCTION of OWN PRODUCTION of the INCOME OF the PROVIDED SERVICES CONNECTED WITH AGRICULTURAL PRODUCTION

GNAU letter from 19.09.06 of No. 17414/7/25-0617

The public tax administration of Ukraine considered the letter <…> concerning inclusion by the payer fixed selskoxozyajstvenno­go a tax in the income of realization of selskokhozyaystvenyony production of own production of the income of the provided services connected with selskokhozyayyostvenny production, also reports the following.

The resolution of Cabinet council of Ukraine from 25.05.06 of No. 725 About modification of Poloyozheniye about an order of collection and the accounting of the fixed agricultural tax (further – Postanovleyoniye No. 725) made changes to the resolution Kayobineta Ministrov Ukrainy from 23.04.06 of No. 658 About the adoption of Provision on an order of collection and the account fixed agricultural nalo­ga (further – the Resolution No. 658).

According to Resolution No. 658 point 2 (before modification by the Resolution No. 725) in valoyovy the income of realization of an agricultural produkyotsiya of own production cost of the rendered services (service of machine and tractor park, construction and repair brigades, others uslu­gi), connected with agricultural production joined.

Considering that payers of the fixed selyyoskokhozyaystvenny tax are only legal entities, the Resolution No. 725 comes into force from a moyoment of its acceptance. Therefore according to Resolution No. 658 point 2 (before modification by Poyostanovleny No. 725) the gross revenue from realization of agricultural production of own proizyovodstvo and products of its processing till 25.05.06 joins cost of the provided services, svyayozanny with agricultural production.

At the same time today changes are made to Methodical recommendations and a form of calculation of udelyyony weight of the income of realization of agricultural products of sobyostvenny production and products of its processing in total amount of a gross income of the enterprise for the predyyodushchy fiscal (tax) year, approved priyokazy Minagropolitiki Ukrainy from 29.12.02 of No. 419.

L. BOENKO, vice-chairman.

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