RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 8, 2017 No. 83

About approval of the Procedure for distribution of the budget grant for development of agricultural producers and production incentive of agricultural products in 2017

According to Item 16-1.6 of article 16-1 of the Law of Ukraine "About the state support of agricultural industry of Ukraine" the Cabinet of Ministers of Ukraine decides:

Approve the Procedure for distribution of the budget grant for development of agricultural producers and production incentive of agricultural products in 2017 which is applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 8, 2017, No. 83

Procedure for distribution of the budget grant for development of agricultural producers and production incentive of agricultural products in 2017

1. This Procedure determines the mechanism of distribution of the funds provided by Minagropolitiki in the government budget according to the program 2801580 "Financial support of agricultural producers" which are allocated in the "Budget Grant to Agricultural Producers for Development of Agricultural Producers and Production Incentive of Agricultural Products" direction (further - the budget grant).

2. Legal entities and physical persons entrepreneurs whose main activities is delivery of the agricultural goods (in determination of Item 2.15 of article 2 of the Law of Ukraine "About the state support of agricultural industry of Ukraine") made by them on own or leased fixed assets provided that the specific weight of cost of such agricultural goods makes at least 75 percent of cost of all goods delivered by them during the previous 12 consecutive accounting tax periods in total and who by the end of the reporting period (month) for which the budget grant is carried out are in accordance with the established procedure included in the Register of receivers of the budget grant created by GFS have the right to the budget grant (further producers).

Have no right to the budget grant for the accounting (tax) period for which the budget grant, persons, which is carried out:

were excluded from the Register of receivers of the budget grant created by GFS (further - the Register), or lost the status of receivers of the budget grant at the beginning or in such accounting period;

according to the Unified State Register of Legal Entities, physical persons of entrepreneurs and public forming changed core activity, but in accordance with the established procedure and terms did not submit to monitoring body the application for modification of the register;

have tax debt on the value added tax next day after deadline of payment of this tax for the accounting period for which the budget grant is provided.

3. The budget grant is provided to the producers performing the types of activity specified in Item 16-1.3 of article 16-1 of the Law of Ukraine "About the state support of agricultural industry of Ukraine".

4. Distribution of the budget grant is performed in the following directions:

the budget grant to producers who are engaged in cultivation of poultry and/or production of fowl and/or production of egg products, egg albumine, egg powder (further - poultry farming) (KVED 01.47, of 10.12 and 10.80) %

the budget grant to other producers performing the types of activity determined in Item 16-1.3 of article 16-1 of the Law of Ukraine "About the state support of agricultural industry of Ukraine" (except KVED 01.47, 10.12 and 10.80).

At the same time the monthly size of the budget grant to producers who are engaged in poultry farming cannot exceed 50 percent of the allocated assignments for the budget grant in current month.

5. The budget grant is paid to producers monthly taking into account cost of goods sold and requirements of item 4 of this Procedure in proportion to share of the tax amount paid to the budget on value added for certain types of activity in the total amount of the tax discharge on value added provided that such producers have no tax debt on the value added tax next day after deadline of payment of such tax for the accounting period for which the budget grant is provided.

If the producer after receipt of the budget grant for the corresponding accounting period (month) gave the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes that led to reduction of the amount of the tax liabilities for the accounting period in proportion to which the budget grant for such accounting period is performed, the budget grant of such producer in the next accounting periods decreases by the amount of excessively paid budget grant.

6. For carrying out calculations with Minagropolitiki's producers opens in Treasury the off-budget account on the balance sheet account of account group 375 "Other special accounts" in system of electronic administration of the value added tax (further - the off-budget account) and informs GFS information on its details and monthly distribution of budgetary appropriations on the "Budget Grant to Agricultural Producers for Development of Agricultural Producers and Production Incentive of Agricultural Products" direction.

7. The treasury provides opening of planned assignments of the government budget according to the program 2801580 "Financial support of agricultural producers" for the "Budget Grant to Agricultural Producers for Development of Agricultural Producers and Production Incentive of Agricultural Products" direction in the first working day of month.

8. For the second day after opening of planned assignments the Treasury transfers from budget accounts of Minagropolitiki the amount on which assignment according to the budget program 2801580 "Financial support of agricultural producers" for the "Budget Grant to Agricultural Producers for Development of Agricultural Producers and Production Incentive of Agricultural Products" direction is open, into the opened off-budget account of Minagropolitiki and reports to GFS about the amount of the transferred funds and balance on off-budget accounts of previous period.

9. Based on the message of Treasury on the amount of the transferred funds of GFS determines monthly within three working days after tax discharge deadline on value added according to the Register and the provided tax statements by the value added tax the amount of means for each receiver using coefficients of proportionality and the table of correspondences of codes of types of economic activity according to KVED determined in article 16-1 of the Law of Ukraine "About the state support of agricultural industry of Ukraine", to commodity codes according to UKTVED given in appendix.

10. Proportionality coefficients in the directions, the stipulated in Item 4 presents of the Procedure, are calculated GFS to within four signs after comma on formula:

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