In Vinnitsa region 159 farmers have already declared income
Tax Code contains a significant tax exemptions agricultural income income tax (PIT). In particular, revenues are citizens from sales of agricultural products grown, killed, caught, collected, manufactured, producedTreated and / or processed directly by an individual on land size of not more than 2 hectares, and is not declared Income tax is not paid. If the amount of land greater than 2 hectares, the income from the sale of agricultural products subject to taxation in general practice. Redemption Blskohospodarskoyi products (except livestock) entity (legal entity or entrepreneur) the owner must submit a copy of the possession of the land. Form "information about an individual in the land" and the procedure for issuance (form number 3DF) approved by Mindohodiv Ukraine from 17.01.2014 32. The original certificate is kept by the owner of agricultural products. Help is given village, town or city council at the place of tax addresses (residence) of the taxpayer within five working days of receipt of the respective council a written application for such information. Redemption own livestock groups1 - 5, 15, 16 and 41 UKTZED received from such sale proceeds are not taxable income if their cumulative for the year is less than 100 minimum wage (in 2014 -121 800 USD.). This product includes live animals, meat and edible meat offal, fish, milk and dairy products, poultry eggs, natural honey, edible productsanimal fats and oils of vegetable or animal origin food products, raw skins (other than natural and artificial fur) and leather imitations. These individuals carry out the sale of these products without obtaining a certificate of availability of land. Where the amount of the revenue from sales of fynnytstva than 121 800 USD. last year, an individual must provide the state tax authority certificate of self-cultivation, breeding, fattening livestock products issued in any form village, town or city council at the place of tax addresses (residence) of the owner of livestock productsa. If the certificate is confirmed by growing animal products sold directly by the taxpayer, subject to tax income that exceeds 121 800 USD. If such a taxpayer is not confirmed self cultivation, breeding, fattening livestock, income from the sale of which he received such proceeds shall taxationuvannyu on general grounds. Taxable income a rate of 15% (or 17% - in the case of income tenfold excess of the statutory minimum wage). Thus, sales of agricultural products, in the presence of taxable income as listed above are required to May 1, 2015 to submit to the local STI declaration of propertyand income. The form and instructions for filling approved by the Ministry of income and fees from Ukraine 11.12.2013 N 793 " on the approved tax return of property and income, and instructions for completing the tax return of property and income & quot ;, registered with the Ministry of Justice of Ukraine 24.12 .2013 by N 2179/24711. Declaration forms assistance and advice on filling them available at the Service Center payers local tax offices. Note: Last year Vinnichchine 5832 citizens declared 6142 thousand. proceeds from the sale of agricultural and paid to the local budget 891 thousand. income tax phinatural persons. PG DFS in Vinnitsa region This was reported in the Vinnytsia Regional State AdministrationSource: http://artlife.rv.ua/