RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of April 23, 1999 No. 658

About approval of the Regulations on procedure for collection and accounting of the fixed agricultural tax

In pursuance of requirements of articles 2 and 9 of the Law of Ukraine "About the fixed agricultural tax" the Cabinet of Ministers of Ukraine decides:

1. Approve Regulations on procedure for collection and accounting of the fixed agricultural tax which are applied.

2. To impose control over the implementation of this resolution on the Vice-Prime Minister of Ukraine Gladiya M. V.

Approved by the resolution of the Cabinet of Ministers of Ukraine of April 23, 1999 No. 658

Regulations on procedure for collection and accounting of the fixed agricultural tax

1. This Provision determines procedure for collection and accounting of the fixed agricultural tax, provision in bodies of the State Tax Service of tax calculations.

2. Payers of the fixed agricultural tax (further - taxpayers) and the taxation objects are determined according to the Law of Ukraine "About the fixed agricultural tax".

3. In case when by results of activities in reporting (tax) year the amount received by the taxpayer from realization of self-produced agricultural products and products of its conversion constitutes less than 75 percent of total amount of gross income, next reporting (tax) year taxes, charges (obligatory payments) are paid in accordance with general practice in the procedure established by the legislation.

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