LAW OF UKRAINE

of December 17, 1998 No. 320-XIV

About the fixed agricultural tax

This Law determines the mechanism of collection of the fixed agricultural tax paid by agricultural producers in cash.

Article 1. Determination of terms

In this Law the stated below terms are used in the following value:

commodity agricultural products are the products of agricultural production intended for realization;

the fixed agricultural tax is tax which does not change during the term determined by this Law and is levied from unit of land area.

The fixed agricultural tax is paid to the account of the following taxes and fees (obligatory payments):

income tax of the companies;

payment (tax) for the earth;

utility tax;

collection for the exploration works performed at the expense of the government budget;

payments for acquisition of the trade patent for implementation of trading activity;

collection for special water use.

Other taxes and fees (obligatory payments) determined by the Law of Ukraine "About system of the taxation" are paid by agricultural producers according to the procedure and the sizes determined by legal acts of Ukraine.

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