The change approved by the order of Minagropolitika Ukrainy from 31.10.05 of No. 589 is printed.
About ENTERING of ADDITIONS INTO METHODICAL RECOMMENDATIONS ABOUT PLANNING, the ACCOUNT And KALKULIROVANIYU PRODUCT COST (WORKS, SERVICES) AGRICULTURAL ENTERPRISES
The order of the Ministry of an agrarian policy of Ukraine from 31.10.05 of No. 589
(Extraction)
With a view of specification of separate provisions Metodichesyokikh of recommendations about planning, the account and a kalkuyolirovaniye of product cost (works, services) agricultural enterprises according to article the Law of Ukraine About accounting and financial statements in Ukraine and in connection with vneseyoniy changes in the Provision on an order of collection and the accounting of the fixed agricultural tax, approved by the Office resolution Miniyostrov Ukrainy from April 23, 1999 of No. 658 (with izmeneyoniya), I ORDER:
1. To make changes to Methodical recommendations about planning, the account and a kalkulirovaniye sebestoimosti production (works, services) the agricultural predyopriyatiya, approved by Minagropolitika Ukrainy’s order from May 18, 2001 of No. 132 (with changes), izlozhiv the subparagraph of "i" of point 2.21 in the following edition:
About the sum of the added (brought) fixed agricultural tax. At the end of reporting perioda (years) distribute this sum between obektami the accounting of expenses of production of plant growing proporyotsionalno to the areas of agricultural holdings (an arable land, haymakings, pastures, long-term plantings and deposits), taken with the corresponding cultures, and in piscicultural, fishing and fishing hozyayyostvo – according to the areas of lands of water fund which are used by such farms for cultivation, cultivation and a catch of fish in vnutrenyony reservoirs (lakes, ponds and reservoirs).
Minister A. BARANOVSKY