Extraction from GNAU letter from 29.04.05 of No. 3732/6/17-2116 in which interpretation of requirements of regulations on the matter are given is printed.
(Extraction)
According to requirements of point 19.2 of article 19 of the Law No. 889-IV1 tax agents are obliged to represent in the terms established by the law for tax kvartala, tax calculation of the sums of the income, added (paid) in favor of taxpayers, and also the sums of the tax withheld from them to taxing authority in a place of the arrangement.
Question of assignment of identification number reguliruetsya the Law of Ukraine from December 22, 1994 of No. 320/94-BP About the State register of fizichesyoky persons – payers of taxes and other obligatory payments (with changes and additions) (Dayoly – the Law No. 320/94-BP) according to which the State register of individuals – platelyyoshchik of taxes and other obligatory payments for providing the uniform state accounting of fizichesyoky persons which are obliged to pay taxes, collecting, other obligatory payments in budgets in an order and on the conditions defined by legislative aktami of Ukraine is created.
By subitem 4.3.36 law No. 889-IV in edition of the Law of Ukyoraina from 25.03.2005 of No. 2505-IV About entering of izmeyoneniye into the Law of Ukraine About the Government budget of Ukraine for 2005 and some other zakonodayotelny acts it is defined that the structure of the total meyosyachny or annual taxable income doesn’t join the income of alienation neposredyostvenno the owner of agricultural production (including production of primary pererayobotka), grown up (made) by it on the zeyomelny sites provided 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); stroyoitelstvo and service of a house, hozyayyostvenny buildings and constructions (priusadebny uchayostka), conducting gardening and individual country construction.
The activity connected with cultivation (proizvodyostvo) of agricultural production on these zeyomelny sites, isn’t enterprise. Thus individuals – owners of such zeyomelny sites have the right to sell vyrashchenyony on them agricultural production as to the manufacturing enterprises, the procuring organizations, and ultimate consumers – to fiziyochesky persons who according to the Law aren’t tax agents.
According to the Law of Ukraine from 22.05.2003 of No. 889 About a tax on the income of individuals object of a nayologooblozheniye at the taxpayer is the total monthly and total annual taxable income in particular received from sale to the specified selyyokhozproduktsiya which is defined as the sum, poyoluchenny from sale, except for the sum rasxodov, suffered in connection with by obtaining such income.
In case of sale by the individual of such produkyotsiya to the buyer – to the tax agent existence of the nazvanyony land lots proves to be true act Goyosudarstvennogo’s copy on an ownership right, and in sluchae absence of such act – the reference local so-veta© about existence of the specified land lot. Thus in the reference the settlement, selsyoky, settlement, city council in which territory such land lot is located, date and number of the decision of local council is specified, on the basis of the koyotory is transferred such land lot in a property (is provided) to it.
In case of purchase of agricultural products it is direct in a place of its cultivation (production) on an osnovayoniya of agreements of purchase and sale which oformlyayutsya the buyer and the seller bilateral zakuyopochny acts in writing or zakupochyony sheets, such documents should soderzhat data about: a detention center of the agreement, a famiyoliya, a name, a patronymic of the seller, his identifikatsiyoonny number (in the absence of identification number – data from the passport of the seller), granted from the State act concerning the right of a sobstvenyonost to the earth, production name, the price of a unit of production, volume of sold production, the sum of the paid means.
At sale of agricultural production, including milk and meat, owners ground an uchayostka to the enterprises-pererabotchikam, the procuring organizations and other persons which according to Zayokon are tax agents, under condition of observance by such individuals of requirements concerning submission of the specified documents (a copy of the State act), at a payment source the tax on the income of individuals doesn’t keep.
The enterprises-pererabotchiki, suppliers and other tax agents about the sums of the income paid to such individuals notify taxing authority in a form of the reporting established by the order by Gosuyodarstvenna of tax administration of Ukraine from 29.09.2003 of No. 451 On the statement of a form of nalogoyovy calculation of the sums of the income added (uplachennogo) in favor of taxpayers, and the sums of an uderzhanyony tax from them (f. No. 1DF) and the Order of filling and representation by tax agents of tax calculation of the sums of the income, added (paid) in favor of taxpayers, and the sums of the tax withheld from them, registered in the Ministry of Justice of Ukraine 22.10.2003 at No. 960/8281 (The dayoly – the Order), with changes and additions, vneyosenny orders of the State tax adyoministratsiya of Ukraine from 30.08.2004 of No. 500 and from 09.02.2005 of No. 67.
Considering the foregoing, <…> it is expedient to tax agent to improve relationship with separate (including constants) suppliers of raw materials by the conclusion of long-term agreements (contracts) in which all necessary requisites of individuals are specified that further will give the chance not to draw up with such deliverers purchasing sheets (purchase statements, etc.) at each purchase.
Page. Doctor, vice-chairman of GNA of Ukraine.