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Ministry of Justice of Ukraine

December 16, 2015

No. 1573/28018

ORDER OF THE MINISTRY OF AGRICULTURAL POLICY AND FOOD OF UKRAINE

of December 2, 2015 No. 461

About modification of Calculation of share of agricultural commodity production

According to the paragraph to the fourth subitem 298.8.1 of Item 298.8 of Article 298 of Chapter 1 of the Section XIV of the Tax code of Ukraine, for the purpose of reduction in compliance with the current legislation 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 6, 2012 on No. 510/20823 (with changes), the following changes:

Shall be replaced with words 1) in Item 6 of the word of "body of the State Tax Service" "monitoring body";

2) in the table:

in column 3 of subitem 1.8 of Item 1 of the word and figures "Item 308.4 of Article 308 of Chapter 2" shall be replaced with words also in figures "subitem 298.8.3 of Item 298.8 of Article 298 of Chapter 1";

add Item 3 with subitem 3.6 of the following content:

"3.6. Income amount from exchange difference according to obligations on the credits (loans), percent in foreign currency";

in column 3 of subitem 3.6 of Item 3 to note "Credit turnovers on sub-account 744 "The income from not operational exchange difference";

The words "Head of the Taxpayer" shall be replaced with words 3) "The head (authorized person) / physical person (legal representative)";

The letters "L. S." to replace 4) with letters and symbols "L. S. ****";

The words "Chief accountant" shall be replaced with words 5) "The chief accountant (person responsible for conducting financial accounting)";

Footnote *** to state 6) in the following edition:

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