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Ministry of Justice of Ukraine

January 31, 2014

No. 201/24978

ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of January 17, 2014 No. 32

About approval of the Procedure for issue of the certificate of availability at physical person of the parcels of land and its form

According to subitem 165.1.24 of Item 165.1 of Article 165 of the Section IV of the Tax code of Ukraine and the subitem 30 of Item 5 of the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of March 18, 2013 No. 141, I ORDER:

1. Approve the Procedure for issue of the certificate of availability at physical person of the parcels of land and form of the Certificate of availability at physical person of the parcels of land (are applied).

2. Declare invalid the order of State Tax Administration of Ukraine of December 21, 2010 No. 975 "About approval of the Procedure for issue of the certificate of the right of physical person to income acquisition from the tax agent without tax withholding and its form", registered in the Ministry of Justice of Ukraine on December 29, 2010 for No. 1385/18680.

3. To department of the income and charges from physical persons (Busarev V. V.) and to Department of coordination of rule-making and methodological work on the tax matters (Privalova N. E.) in the procedure established by the legislation to submit this order to the Ministry of Justice of Ukraine on state registration.

4. Information communication to department (Semchenko A. V.) provide promulgation of this order on the official web portal Mindokhodov.

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

6. To impose control over the implementation of this order on the deputy minister Ignatov A. P.

Minister

A. V. Klimenko

 

Approved by the Order of the Ministry of the income and charges of Ukraine of January 17, 2014, No. 32

Procedure for issue of the certificate of availability at physical person of the parcels of land

1. This Procedure determines the mechanism of issue of the certificate of availability at physical person of the parcels of land provided to it in the sizes determined by the Land code of Ukraine that according to the Tax code of Ukraine is the basis for non-inclusion in the total monthly (annual) taxable income of the taxpayer of the income received from sale of own agricultural products which is grown up, fattened, caught, collected, made, is made, processed and/or redone by directly physical person on these parcels of land (further - the owner of agricultural products).

2. The certificate of availability at physical person of the parcels of land (further - the reference) is free of charge issued by village, settlement or city council in the place of the tax address (residence) of the taxpayer within five working days from the date of receipt of the written application by the relevant council about issue of such reference.

The reference is issued personally to the owner of agricultural products if agricultural products are grown up, fattened, caught, collected, made, is made, processed and/or changed by directly physical person on the parcels of land provided to it in the sizes established by the Land code of Ukraine for maintaining:

gardenings and/or for construction and servicing of the apartment house, economic buildings and constructions (personal plots) and/or for individual country construction. At the same time if the owner of agricultural products has still land shares (shares) allocated in nature (on the area), but does not use them (leases or servicing) gained by him income from sale of agricultural products do not join in the total monthly (annual) taxable income;

personal peasant economy and/or land shares (shares) allocated in nature (on the area) which cumulative size does not exceed 2 hectares. At the same time the size of the parcels of land specified in paragraph three of this Item, and also the size allocated in nature (on the area) land shares (shares) which are not used (are leased, serviced), not considered.

The reference is provided based on data from the State land cadastre (in the presence).

3. In the reference are specified:

sequence number on which the reference is registered, and date (number, month and year) of issue;

passport data of the owner of agricultural products (surname, name and middle name, series and passport number by whom and when it is issued), the residence (the area, the area, the settlement, the street, the house, the case, the apartment);

registration number of accounting card of the physical person - the taxpayer of the owner of agricultural products according to the State register of physical persons taxpayers or series and passport number (for physical persons which because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and notified on it the relevant monitoring body and have mark in the passport);

type of purpose of the parcel of land;

the size of the parcel of land in hectares;

initials and surname of the chairman or secretary of executive committee of village, settlement, city council;

date to which the reference is valid.

4. The reference is registered village, settlement, city council.

In case of loss or damage of the reference the duplicate is issued about what the corresponding entry on the form of the reference is made.

In case of change of information specified in the reference, the owner of agricultural products in writing informs village, settlement, city council which within five working days issues it the new reference taking into account corresponding changes. At the same time the previous reference is cancelled.

5. The reference is issued for a period of five years.

6. In case of sale of agricultural products (except livestock production products) its owner shall submit to the tax agent the copy of the certificate of availability at it of the parcels of land, the specified in paragraphs three and the fourth Item 2 presents of the Procedure. The original of the reference is stored at the owner of agricultural products during the term of limitation period from end date of action of such reference.

7. Information on issue of the reference is transferred by village, settlement, city council to monitoring body in the location of the parcel of land within 10 days from date of issue of the reference to the owner of agricultural products.

The director of the department of the income and charges from physical persons

V. V. Busarev

 

Approved by the Order of the Ministry of the income and charges of Ukraine of January 17, 2014 No. 32

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