In Vinnytsia region regarding implementation of special tax regime in agriculture in 2016
Main Department of DFS in Vinnitsa region informs that DFS in a letter from G. 05.01.2016¹ 203/7/99-99-19-03-02-17 explained individual features of enum in 2016 additional funds in electronic accounts opened subject to special taxation regime in agriculture. From 1 January 2016 the positive difference between the amount of tax liability and the amount of the tax credit of the reporting period, certain individual types of agricultural operations, shall be transferred to the State budget of Ukraine and on the special account of agricultural enterprises in different proportions depending on the product: a) on operations with grain (codes 1001 to 1008 according to the UCC FEA) and technical (codes 1205 and 1206 00 according to uccfea) cultures: - to the State budget of Ukraine in the amount of 85 percent; - on the special account in the amount of 15 percent. b) on deals with animal products ( codes of commodity items 0102 0401 and according to the UCC FEA) shall be transferred: - the State budget of Ukraine in the amount of 20 percent; - on the special account in the amount of 80 per cent. b) transactions with other agricultural products/services: - to the State budget of Ukraine in the amount of 50 percent; - on the special account in the amount of 50 per cent. So, for the support of settlements with the budget and transferring funds to the special account for agricultural enterprises as of 01.01.2016 G. registered subject to special tax treatment, offers three additional electronic account for the aforementioned operations. Such accounts are opened in addition to open subject to special tax treatment of accounts that transferred funds for settlements with the budget (3751) and for the transfer of funds to special accounts (3752). Set by the Code of procedure of transfer of funds on electronic account and electronic accounts for the special account of agricultural producers and the state budget applies to transactions for the supply of agricultural products, implemented from 1 January 2016. Department communications SE DFS in Vinnitsa region This was reported in the Vinnytsia regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
