ORDER OF THE MINISTRY OF AGRICULTURAL POLICY AND FOOD OF UKRAINE

of March 16, 2018 No. 142

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. In column 3 of subitem 3.1 of Item 3 of Calculation of share of the 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 at No. 510/20823 (with changes), words and figures "719" other incomes from operating activiies" on which VAT amounts which remain at the disposal of subjects of special tax regime are considered, the stipulated in Clause 209th Section V of the Tax code of Ukraine" shall be replaced with words also in figures "718" income from gratuitously the received current assets" on which the budget grant for development of agricultural producers and production incentive of agricultural products according to article 16-1 of the Law of Ukraine "About the state support of agricultural industry of Ukraine" is enlisted.

2. To provide to department of financial credit policy submission of this order on state registration in the Ministry of Justice of Ukraine in accordance with the established procedure.

3. This order becomes effective from the date of its official publication.

4. I reserve control of execution of this order.

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