of March 28, 2012 No. 5508/6/15-2216f
To the All-Ukrainian accounting BALANS-AGRO edition
The State Tax Service of Ukraine considered your letter of 28.02.2012 No. 04-39/35750 concerning the right to application of the fixed agricultural tax as a result of reorganization of agricultural enterprise which arrived from Committee of the Verkhovna Rada of Ukraine concerning finance, banking activity, tax and customs policy by the letter of 29.02.2012 No. 04-39/10-237, and 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 (further - the Code).
According to Item 301.1 of article 301 of the Code payers of the fixed agricultural tax taking into account restrictions, stipulated in Item 301.6 these Articles, can be agricultural producers at whom the share of agricultural commodity production for the previous tax (reporting) year equals or exceeds 75 percent.
By the same Article it is determined that if the agricultural producer is formed by merge, accession, transformation, separation or allocation according to the relevant standards of the Civil code of Ukraine, then the regulation concerning observance of share of agricultural commodity production which equals or exceeds 75 percent for the previous tax (reporting) year, extends on: all persons separately who merge or join; each individual formed by separation or allocation; the face formed by transformation.
At the same time, according to Item 301.2 of article 301 of the Code the agricultural producers formed by merge or accession can be taxpayers in year of education if the share of agricultural commodity production received for the previous tax (reporting) year by all producers who participate in their education equals or exceeds 75 percent.
Considering the given, agricultural enterprise formed by merge or accession according to the relevant standards of the Civil code of Ukraine can be the payer of FSN in year of education in case of observance of share of agricultural commodity production by each agricultural enterprise which merges or joins.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.