In this article the order of use of means for the state support of production of plant growing on irrigated lands is stated. It is specified what it is necessary to issue documents for payment to compensation agricultural enterprises – costs of the electric power, fuel.
It is approved as the resolution KMU from 09.04.08 of No. 345
Came into force since 09.04.08.
(Extraction)
1. The real Order determines the isyopolzovaniye mechanism in 2008 of means, predusmotrenyony in Minagropolitika’s government budget by the program The budgetary cattle-breeding grant and the state support of production of plant growing (further – budgetary funds).
2. The state support is carried out by payment to agricultural enterprises of a komyopensatsiya:
• costs of the electric power paid since April, 2008 used with a view of watering of crops on irrigated lands and filling with water of ground checks for a vyrashchiyovaniye of rice without the sums of a value added tax (further – the electric power);
• costs of the fuel used since April, 2008 with a view of ensuring of work of nasosyony stations and dozhdevalny units for watering of crops on irrigated lands without the sums of a value added tax (further – fuel).
Compensation of cost of the electric power and fuel (further – compensation) is paid to the selskokhozyayyostvenny enterprises of all forms of ownership and a hoyozyaystvovaniye (except the budgetary establishments), including farms, private agricultural enterprises which grow up selskokhozyayyostvenny production on irrigated lands (open soil) with use of watering or fill voyody ground checks for rice cultivation (further – agricultural enterprises).
3. For control of the actual fuel consumption the selyyoskokhozyaystvenny enterprise should provide:
1) installation of the sealed-up devices of the accounting of fulfilled time (in motochasax) on internal combustion engines of pump installations and dozhdeyovalny cars;
2) maintaining a log-book of indications of the specified devices, which form are approved by Minagropoyolitiki;
3) registration according to Poyolozheny’s requirements about documentary ensuring records of the bukhyogaltersky account approved by the order of the Ministry of Finance from May 24, 1995 of No. 88, the accounting documents certifying existence on balance of the selskokhozyayyostvenny enterprise of pump installations and dozhdeyovalny cars with internal combustion engines;
4) maintaining the primary account acquired mateyorialno responsible persons and the spent fuel for internal combustion engines according to the following forms:
• No. 03-1 The acceptance transfer act (an internal pereyomeshcheniye) fixed assets and/or No. 03-2 Act of acceptance of the repaired and rekonstruiyorovanny (modernized) objects, No. 03-6 Inventory card of the accounting of fixed assets which are confirmed by Minstat’s order from 29 dekabrya 1995 of No. 352;
• No. 117 The limit and intaking card on fuel holiday, Minstata confirmed by the order from June 21, 1996 of No. 193;
• No. 67 A registration leaf of the tractor operator-driver (the accounting of work of the operator of pump units and dozhdevalyyony cars), No. 37 A log-book of works and expenses and No. 37a Accumulative sheet of the accounting of use of machine and tractor park (generalization and a sistemayotizatsiya of data on the executed works and expenses) which are approved by the order of the Ministry of Agriculture of the USSR and TsSU USSR from December 29, 1972 of No. 442/852;
5) registration of tax consignment notes on the priobreyotenny fuel, which form it is approved as the order GNA from May 30, 1997 of No. 1661.
Compensation is paid under a condition an osushchestvleyoniya of crops of crops by seeds of grades and hybrids not below the third reproduction on modern technologies.
4. Compensation isn’t paid to the selskokhozyayyostvenny enterprises which are recognized bankrotami, have delayed more than on half a year debt before state and local budgets (the fiscal duties, obligatory payments) and the Pension fund of Ukraine and against which vozyobuzhdeno case of bankruptcy.
5. Distribution of budgetary funds is carried out in proportion to cost of the electric power and the fuel, necessary for water supply for watering of the prognoziruyeyomy area of irrigated lands in 2008, Minagro politiki in coordination with the Ministry of Finance between a miniyosterstvo of an agrarian policy of the Autonomous Republic Crimea, head departments of agroindustrial development regional and management of the industry and agroindustrial development Sevastopol city the state administrations which distribute budgetary funds between managements of agroproyomyshlenny development of the district state administrations.
Within three working days after receipt of the notice of distribution of budgetary funds of management of the industry and agroindustrial development Sevastopol city, managements of agroyopromyshlenny development of the regional state administrations place in mass media an objyavyoleniye about conditions of payment of compensation with the indication of the list of documents necessary for this purpose and term of their representation.
6. Minagropolitiki within three working days lodge adoptions of distribution of budgetary funds represent to the State treasury the register of changes of distribution of indicators of summary estimates and plans of allocations in a cut of regions.
The ministry of an agrarian policy of Independent Respuyoblika Krym, head departments of agroindustrial development of the regional state administrations approve estimates and plans of allocations in a cut of areas and send them to territorial bodies of the State kazyonacheystvo.
7. The management of the industry and agroindustrial development Sevastopol city, managements of agroyopromyshlenny development of the regional state administrations create the commissions on definition of the list of the selskoyokhozyaystvenny enterprises which have the right to compensation payment (further – the commissions).
The provision on the commission is approved by the head of the sootvetstvuyuyoshchy state administration. The commission structure surely joins representatives local financial organa, bodies state control and auditing and national tax service.
8. For inclusion in specified in point 7 of the real Order the agricultural enterprise represents the list:
• the statement, which form are approved by Minagroyopolitiki;
• a copy of permission on special the vodopolzovayony;
• a copy of the plan of the water use coordinated with regional (interdistrict) management of a water management and management of agroindustrial a razyovitiya of the district state administrations;
• a copy of the contract on service on podache waters for an irrigation concluded with regional (interdistrict) management of a water management, or a contract copy on delivery of the electric power, zaklyuyochenny with power supplying organization;
• given out by appropriate bodies of gosudaryostvenny tax service and the Pension fund of Ukraine of the reference concerning lack of a zadolzhenyonost on the tax obligations and payments;
• the certificate of the areas of lands of agricultural purpose which are in a property, continuous using or the rent, given out by the Center of the state land cadastre, and/or the certificate of the area of the ground shares (shares), given out by the body which has registered the lease contract of a ground share (share) according to a postayonovleniye of Cabinet council of Ukraine from January 24, 2000 of No. 119 About the statement of the Order of registration of lease contracts of a ground share (share) (Of_ts_ny Ukra§ni’s v_snik, 2000, No. 4, Art. 113);
• the certificate of inclusion agricultural a predyopriyatiya in the Uniform state register of predyopriyatiya and the organizations of Ukraine;
• the report on existence of irrigated lands and their distribution on owners of land, land users and grounds in a No. form oh-zem;
• the written obligation of agricultural enterprise to return in a month in the budget the received budgetary funds in a case an ustanovleyoniya supervisory authorities of the fact them nezakonnogo receiving. In case of untimely return of means the fine at a rate of 120 annual interest rates of discount rate of National bank for kazhyody day of delay is charged and to such agricultural enterprise providing any state support throughout current and three next budgetary periods stops.
In addition agricultural enterprise represents the commissions;
• for payment of compensation of cost of an elektroeneryogiya – a copy of the contract on service on water supply for an irrigation or a contract copy on electric power delivery in case water from an isyotochnik of an irrigation gets pump station of the owner (user) of irrigated lands, and also the calculation of cost of the electric power coordinated with power supplying organiyozatsiya;
• for payment of compensation of cost of fuel – the certificate of existence for January 1, 2008 on balance of fixed assets of agricultural enterprise of nasoyosny installations and dozhdevalny cars, potreyoblyayushchy the fuel, signed by the head and the accountant of agricultural enterprise, the act of acceptance transfer (internal displacement) of fixed assets in a No. OZ-1 form, the act of acceptance of the repaired and reconstructed (modernized) objects in a form No. 03-2, an inventory card of the accounting of fixed assets in a form No. 03-6, the certificate of existence of tractors, agricultural cars and power capacities in a No. form 10-fur.
9. Commission;
• checks presented according to point 8 of a nastoyayoshchy Order documents, registers them in zhurnale which form is approved by Minagropolitiki, and defines the agricultural enterprises having the right to compensation;
• the average pokazayotel of the state support counting on 1 gektar agricultural holdings defines within the volume of budgetary funds finished to the region is proportional to the irrigated area as of January 1 of teyokushchy year in agricultural enterprises, and also a limit of means for compensation to each agricultural enterprise having the right to compensation.
10. For compensation payment the agricultural enterprise represents the commissions:
• the reconciliation statement of indications of devices of the accounting of the elektroeneryogiya, signed by heads of regional (mezhyorayonny) management of a water management in which zone of activity there is the vnutrikhozyaystvenyony irrigating system, a power supplying orgayonizatsiya and agricultural enterprise;
• copies of settlement and payment documents, udostoveyoryayushchy the sum of actually paid cost of the electric power, with a bank impress of a seal;
• the reconciliation statement of indications of devices of the accounting of the water, assured by heads of regional (interdistrict) management of a water management, management of agroindustrial development of the district state administration in which zone of activity there is an intraeconomic irrigating system, and agricultural enterprise;
• copies of settlement and payment documents, udostoveyoryayushchy the sum of actually paid cost of fuel;
• the copies certified in accordance with the established procedure zhurnala the accounting of indications of devices of the accounting of fulfilled time, the limit and intaking card on fuel holiday in a form No. 117, a registration leaf of the tractor operator-driver on the accounting of work of the driver of nasoyosny installations and dozhdevalny cars in a form No. 67, a log-book of works and expenses in a form No. 37, the accumulative sheet of the accounting of use of machine and tractor park in a form No. 37a.
11. The commission on the basis of presented dokumentov makes the register of agricultural predyopriyatiya which have the right to compensation within the limit of means defined in a sootyovetstviye with point 9 of the real Order (further – reestr). Thus compensation is paid taking into account the actual expenses, but no more than the standards of expenses defined by Minagropolitiki on 1 hectare of the irrigated area.
In default in compensation payment in three-day term after adoption of the relevant decision the pismenyony notice with the indication of the reasons is sent to the selyyoskokhozyaystvenny enterprise.
12. The operations connected with use of budgetary funds, are carried out according to Order of service of the government budget on the expenses approved by the State treasury.
For compensation payment management promyshlennosti and agroindustrial development Sevastopol city, managements of agroindustrial development of the regional state administrations represent to territoyorialny bodies of the State treasury payment orders and the register.
Compensation is listed on the current account of the selskoyokhozyaystvenny enterprise opened in establishment of bank.
13. The documents presented by the selskokhozyaystvenyony enterprises, the register and a log-book are stored in management of the industry and agroindustrial development Sevastopol city and managements of agroindustrial development of regional gosadminiyostratsiya within three years.
14. Following the results of ten months:
• Minagropolitiki in coordination with the Ministry of Finance can carry out redistribution of byudyozhetny means between managers of budgetary funds in proportion to the requirement defined in offers of Council of ministers of the Autonomous Republic Crimea, regional and Sevastopol city the state administrations relatively an umensheyoniya of volumes of budgetary funds in case of a nevozmozhyonost of their use or increase within unused budgetary funds of their volumes according to an annual limit of allocations;
• the ministry of an agrarian policy of Independent Respuyoblika Krym, head departments of agropromyshlenyony development of the regional state administrations can carry out redistribution of means between areas in proportion to requirement, opredelenyony in demands of agricultural enterprises.
FROM EDITION
1Forma it is approved as the order GNAU from 30.05.97 of No. 165 (see "BALANS-AGRO", 2005, No. 15).