ORDER OF THE MINISTRY OF AGRICULTURAL POLICY AND FOOD OF UKRAINE

of March 2, 2012 No. 101

Some questions of realization of Item 1 of subsection 2 of the Section XX "Transitional provisions" Tax code of Ukraine

According to subitems 11 and 12 of Item 1 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine I ORDER:

1. Approve enclosed:

form of Calculation of distribution of compensation amount between agricultural producers for the milk or meat delivered by them to processing enterprise in live weight;

Procedure for filling of Calculation of distribution of compensation amount between agricultural producers for the milk or meat delivered by them to processing enterprise in live weight;

Sheet form of paid amounts of compensation to agricultural producers for the milk or meat delivered by them to processing enterprise in live weight;

Procedure for filling of the Sheet about paid amounts of compensation to agricultural producers for the milk or meat delivered by them to processing enterprise in live weight.

2. (Akhidzhanov B. R.) in accordance with the established procedure to submit to department of financial credit policy this order on state registration to the Ministry of Justice of Ukraine.

3. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of the order on the deputy minister Senya O. V.

Approved by the Order of the Ministry of Agricultural Policy and Food of Ukraine of March 2, 2012, No. 101

Calculation of distribution of compensation amount between agricultural producers for the milk or meat delivered by them to processing enterprise in live weight

See Calculation of distribution of compensation amount between agricultural producers for the milk or meat delivered by them to processing enterprise in live weight (5Kb In original language)

Approved by the Order of the Ministry of Agricultural Policy and Food of Ukraine of March 2, 2012, No. 101

Procedure for filling of Calculation of distribution of compensation amount between agricultural producers for the milk or meat delivered by them to processing enterprise in live weight

1. This Procedure determines the mechanism of filling of Calculation of distribution of compensation amount between agricultural producers for the milk or meat delivered by them to processing enterprise in live weight (further - Calculation) according to the subitem 11 of Item 1 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine.

2. Calculation is perfromed by processing enterprise monthly for distribution of compensation amount between agricultural producers for the milk or meat delivered by them on processing enterprise in live weight taking into account it:

2.1. Compensation for each agricultural producer is determined taking into account the coefficient (K) expected as ratio of the compensation amount determined in the tax declaration by the value added tax concerning activities for delivery of products (SNDS) to the cost of the purchased milk or meat in live weight excluding tax value added (SC).

Such coefficient (K) is calculated by formula

2.2. Certain coefficient is applied to all agricultural producers for hryvnia of cost of the delivered milk or meat in live weight excluding tax on value added.

2.3. In case of realization by agricultural producer of different types of products of livestock production and/or on different unit prices of such products compensation is calculated for each delivery separately and respectively registers in Calculation separately.

2.4. The amount of lines of column 9 equals to the tax amount on value added determined in the declaration by the value added tax concerning activities for delivery of products (SNDS).

3. Calculation shall not contain mistakes and corrections.

4. Calculation is signed by the head of processing enterprise, the head of the economic department, the chief accountant and sealed.

5. Accounting and storage of calculations on processing enterprises is performed in the procedure established by the legislation.

Approved by the Order of the Ministry of Agricultural Policy and Food of Ukraine of March 2, 2012 No. 101

The sheet about paid amounts of compensation to agricultural producers for the milk or meat delivered by them to processing enterprise in live weight

See the Sheet about paid amounts of compensation to agricultural producers for the milk or meat delivered by them to processing enterprise in live weight (5Kb In original language)

Approved by the Order of the Ministry of Agricultural Policy and Food of Ukraine of March 2, 2012, No. 101

Procedure for filling of the Sheet about paid amounts of compensation to agricultural producers for the milk or meat delivered by them to processing enterprise in live weight

1. This Procedure determines the mechanism of filling of the Sheet about paid amounts of compensation to agricultural producers for the milk or meat delivered by them to processing enterprise in live weight (further - the Sheet) according to the subitem 12 of Item 1 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine.

2. The sheet is compensation payment confirmation to agricultural producers for the milk or meat delivered by them in live weight.

3. The sheet in paper form is filled in so that to provide preserving records and free reading the text (figures).

4. Column 2-4 are responsible columns 2-4 of Calculation of distribution of compensation amount between agricultural producers for the milk or meat delivered by them to processing enterprise in live weight (further - Calculation).

In column 5 the compensation amount on each agricultural producer added by all types of products of livestock production delivered in the accounting period is specified.

The line of "All" of column 5 shall be responsible line of "All" of column 9 of Calculation (SNDS) for the accounting period.

In column 6 the amount actually listed (paid) agricultural producers compensation for the milk or meat delivered by them in live weight is specified.

In columns 7 and 8 respectively a date and document number (ов), the transfer (payment) of compensation (the payment order, the cash payment order and so forth) confirming implementation are specified.

5. The sheet is signed by the chief accountant, affirms the head of processing enterprise and is sealed.

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