ORDER OF THE MINISTRY OF AGRICULTURAL POLICY AND FOOD OF UKRAINE

of March 22, 2013 No. 205

About modification of Calculation of share of agricultural commodity production

According to the paragraph the fourth Item 308. 1, Item 308.4 of Article 308 of Chapter 2 of the Section XIV of the Tax code of Ukraine, I ORDER:

1. Contribute in the Calculation shares of agricultural commodity production approved by the order of the Ministry of Agricultural Policy and Food of Ukraine of December 26, 2011 No. 772, registered in the Ministry of Justice of Ukraine on April 06, 2012 for No. 510/20823, such changes:

1.1. Column 2 of subitems 1. 1.6 Items 1 after the words "at own companies" to add 5, with the words "or leased production capacities".

1.2. To state column 3 of subitem 3.1 of Item 3 in such edition:

"Credit turnovers on account 48 "Target financing and target receipts" (the corresponding sub-accounts) if the company records in the simplified form, then credit turnovers on account 47 "Providing future expenses and payments" (the corresponding sub-accounts) and credit turnovers on sub-account 719 "Other income from operating activiies" on which VAT amounts which remain at the disposal of subjects of special tax regime, the stipulated in Clause 209th Section V of the Tax code of Ukraine are considered".

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

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

4. I reserve control over the implementation of the order.

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