of February 16, 2012 No. 4790/7/15-2217f
To State Tax Administrations
in the Autonomous Republic of Crimea,
areas, Kiev and Sevastopol,
specialized state
to tax authorities on work with big taxpayers
About the fixed agricultural tax
The State Tax Service of Ukraine in connection with numerous addresses concerning determination of taxation basis of the fixed agricultural tax reports the following.
The fixed agricultural tax (further - FSN) is carried to special tax regime which determines special procedure for its collection and other its components and elements and is regulated by the Section XIV "Special tax regimes" of the Tax code of Ukraine of December 2, 2010 No. 2755-VI, with changes and amendments (further - the Code).
The special tax regime is system of actions which determines special procedure for the taxation of separate categories of business entities. The special tax regime can provide special procedure for determination of elements of taxes and fees, exemption of separate taxes and fees. Special tax regimes are set and applied in the cases and procedure determined only by the Code (article 11 of the Code).
The fixed agricultural tax is tax which is levied from unit of land area as a percentage of its normative money value and which payment replaces payment of separate taxes and fees (subitem 14.1.256 of Item 14.1 of article 14 of the Code).
FSN taxation basis for agricultural producers is the normative money value of one hectare of agricultural holdings (ploughland, haymakings, pastures and long-term plantings) which is carried out as of July 1, 1995, for lands of water fund (internal reservoirs, lakes, ponds, water storage basins) - normative money value of one hectare of ploughland in the Autonomous Republic of Crimea or in the area, carried out as of July 1, 1995 (Item 303.1 of article 303 of the Code).
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