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Decree No. 69 of the Cabinet of Ministers validating the Regulation on the procedure for control over the use of released funds of agricultural producers.

País/Territorio
Ucrania
Tipo de documento
Reglamento
Fecha
2022
Fuente
FAO, FAOLEX
Materia
Agricultura y desarrollo rural
Palabra clave
Tasa/impuesto Medidas financieras agrícolas Medidas fiscales y de mercado
Área geográphica
Mar Negro, CEI (Comunidad de Estados Independientes), Europa Oriental, Europa, Europa y Central Asia
Resumen

Regulation on the procedure for control over the use of released funds of agricultural producers establishes the mechanism of control over the use of released funds in connection with the exemption from income tax on agricultural producers in accordance with paragraph 57 of subsection 4 of section XX "Transitional Provisions" of the Tax Code of Ukraine. The objects of control over the use of released funds are exclusively agricultural producers who carry out the following activities: (a) breeding and rearing of poultry, except for rearing chickens, laying hens' eggs and the activities of hatcheries; (b) breeding and rearing of quails and ostriches; (c) production of poultry meat, except for the production of chicken meat, melting of chicken fat, slaughter, processing and packaging of chicken meat; and (d) trade of actually produced (grown) products (except for chicken meat). "Released funds" means the amount of income tax determined by the taxpayer when applying for the benefit and not paid to the state budget, but remains at the disposal of the taxpayer under the obligation to use it in areas specified by the Tax Code of Ukraine and in this Decree. Control over the targeted use of released funds is carried out by the State Tax Service. The Ministry of Agrarian Policy monitors the implementation of other measures on the use of such funds in accordance with the tasks assigned to the Ministry. The frequency of control measures and deadlines for inspections are set in accordance with the frequency of control over the calculation and payment of tax liabilities associated with the occurrence of benefits.

Texto completo
Ucraniano
Página web
zakon.rada.gov.ua