Issues of taxation of farms (FH) + template of the charter of the farm + template of the decision (protocol) on the establishment of the farm
It will be recalled that farming (FG) is a form of entrepreneurship for the purpose of production, processing and sale of marketable agricultural products. Members of a farm may not be persons who work in it under an employment contract (contract, agreement). Relations related to the establishment and operation of farms are regulated by this Code, as well as the law on farming and other laws (Article 114 of the Commercial Code of Ukraine).
Since the farm, according to Art. 1 of the Law "On Farming" is a form of entrepreneurial activity of citizens, so FG are subject to taxation.
Taxation of a farm is carried out in the manner prescribed by law (Article 31 of the Law "On Farms").
At the same time, the taxation of the farm is carried out in the manner prescribed by law (Article 31 of the Law "On Farms").
As you know, FG can be created as a legal entity or without the status of a legal entity. Thus, the issue of taxation will be considered in the context of these two forms of FG.
The tax base is a physical, value expression of the object of taxation
The object of taxation is net taxable income, ie the difference between the total taxable income (revenue in cash and in kind) and documented expenses related to the economic activity of such a natural person - entrepreneur.
Article 177.2 of the Tax Code of Ukraine
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FG with the status of a legal entity |
FG without the status of a legal entity |
| General system of taxation | |
| Income taxation | |
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Resident taxpayers are business entities - legal entities that conduct business both in Ukraine and abroad, except for legal entities specified in paragraphs 133.4 and 133.5 of this article. |
Income of natural persons - entrepreneurs, received during the calendar year from economic activity, is taxed at the rate specified in paragraph 167.1 of Article 167 of this Code. |
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The basic (basic) tax rate is 18 percent. |
The tax rate is 18 percent of the tax base on income accrued (paid, provided) (except for the cases specified in paragraphs 167.2-167.5 of this article), including but not limited to: wages, other incentive and compensation payments or other payments and remuneration accrued (paid, provided) to the payer in connection with the employment relationship and under civil law contracts. |
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The tax base is the monetary value of the object of taxation determined in accordance with Article 134 of this Code, taking into account the provisions of this Code. Article 135.1 of the Tax Code of Ukraine The object of taxation is: profit from a source of origin from Ukraine and abroad, which is determined by adjusting (increasing or decreasing) the pre-tax financial result (profit or loss) determined in the financial statements of the enterprise in accordance with national accounting standards (standards) or international financial reporting standards, for differences that arise in accordance with the provisions of this Code. |
The tax base is a physical, value expression of the object of taxation The object of taxation is net taxable income, ie the difference between the total taxable income (revenue in cash and in kind) and documented expenses related to the economic activity of such a natural person - entrepreneur. |
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Payers of the single contribution are: 1) employers: enterprises, institutions and organizations, other legal entities established in accordance with the legislation of Ukraine, regardless of ownership, type of activity and management, who use the work of individuals under an employment contract or other under the conditions provided by law, or under civil law contracts (except for civil law contracts concluded with a natural person - entrepreneur, if the work performed (services provided) correspond to activities in accordance with the Unified State Register of Legal Entities, Individual Entrepreneurs and public formations), including branches, representative offices, branches and other separate subdivisions of these enterprises, institutions and organizations, other legal entities that have a separate balance sheet and independently settle accounts with insured persons, 2) natural persons - entrepreneurs, including those who use labor other persons under the terms of the employment contract (contract tu) or under other conditions provided by labor legislation, or under a civil law contract (except for a civil law contract concluded with a natural person - entrepreneur, 3) if the work performed (services provided) correspond to activities in accordance with the Unified State Register of Legal persons, natural persons - entrepreneurs and public formations), natural persons who provide themselves with work independently, and natural persons who use the work of others under an employment contract (contract); 4) natural persons - entrepreneurs, including those who have chosen a simplified system of taxation; 5-1) members of the farm, if they do not belong to persons subject to insurance on other grounds. Article 4 of the Law "On the collection and accounting of a single contribution to compulsory state social insurance". |
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At the same time, in accordance with the Law "On State Support of Agriculture of Ukraine" provides additional financial support for family farms. In addition to the types of support provided by this Law, family farms support through the mechanism of additional payment in favor of insured persons - members / heads of family farms of a single contribution to the obligatory state social insurance in the amount of: 0.9 of the minimum insurance premium - the first year, 0.8 of the minimum insurance premium - the second year; minimum insurance premium - the third year, 0.6 of the minimum insurance premium - the fourth year, 0.5 of the minimum insurance premium - the fifth year, 0.4 of the minimum insurance premium - the sixth year, 0.3 of the minimum insurance premium - the seventh year, 0,2 minimum insurance premium - the eighth year, 0.1 minimum insurance Such financial support is provided at the expense of funds provided for in the State Budget of Ukraine, including funds allocated for state support of agricultural producers in accordance with paragraph 42 of Section VI of the Budget Code (Article 13-1.1 The provisions of paragraph 13-1.1 of this Article may be applied by each member of the family farm, including the head, once (Article 13-1.2 of the Law "On State Support of Agriculture of Ukraine"). .Financial support is provided to the family farm referred to in this Article only on condition that its head pays for himself and for each member of his farm (if they are not subject to insurance on other grounds) a single contribution to the obligatory state social insurance in the amount , not less than: 0.1 of the minimum insurance premium - the first year, 0.2 of the minimum insurance of the second premium - the second year, 0.3 of the minimum insurance premium - the third year, 0.4 of the minimum insurance premium - the fourth year, 0.5 of the minimum insurance premium - the fifth year, 0.6 of the minimum insurance premium - the sixth year; 0.7 of the minimum insurance premium - the seventh year; 0.8 of the minimum insurance premium - the eighth year; 0.9 of the minimum insurance premium - the ninth and tenth years. The procedure for providing financial support under this article is determined by the Cabinet of Ministers. (Article 13-1.3 of the Law "On State Support of Agriculture of Ukraine") The procedure for providing additional financial support to family farms through the mechanism of additional payment in favor of insured persons - members / heads of family farms of a single contribution to compulsory state social insurance Of the Ministers of Ukraine by the Resolution of the Cabinet of Ministers of Ukraine of May 22, 2019 № 565. |
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Base of accrual of the single contribution (Article 4 of the Law "On collection and accounting of the single contribution to the obligatory state social insurance") The single contribution is accrued: - the amount of salary accrued to each insured person by types of payments, which include basic and additional salaries, other incentive and compensation payments, including in kind, determined in accordance with the Law of Ukraine "On Remuneration of Labor", and the amount of remuneration for individuals persons for performance of works (provision of services) under civil law contracts, 2) for payers specified in paragraphs 4 (except for natural persons - entrepreneurs who have chosen a simplified taxation system), 5 and 5-1 of the first article 4 of this Law, - for the amount of income (profit) received from their activities, which is subject to personal income tax. In this case, the amount of the single contribution may not be less than the amount of the minimum insurance premium for the month in which the income (profit). determine the accrual base, but not more than the maximum amount of the single contribution accrual base established by this Law. 3) for taxpayers referred to in paragraph 4 of the first part of Article 4 of this Law, who have chosen a simplified taxation system - for amounts determined by such taxpayers for themselves, but not more than the maximum amount of the single contribution accrual base established by this Law. In this case, the amount of the single contribution may not be less than the amount of the minimum insurance contribution;
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| Military collection | |
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The tax rate is 1.5 percent of the object of taxation specified in subparagraph 1.2 of this paragraph (paragraph 1.3 of paragraph 161 of subsection 10 of section XX of the Tax Code of Ukraine). (1.3 item 161 of subsection 10 of section XX of the Tax Code of Ukraine). The object of taxation of a resident is: - total monthly (annual) taxable income, - income from the source of their origin in Ukraine, which is finally taxed at the time of their accrual (payment, provision), - foreign income - income (profit) received from sources outside Ukraine |
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| Simplified tax system | |
| Income taxation | |
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Fixed rates of the single tax are set by village, settlement, city councils or councils of united territorial communities, created in accordance with the law and the long-term plan for the formation of community territories, for natural persons - entrepreneurs engaged in economic activity, depending on the type of economic activity. for a calendar month (Article 293.2 of the Tax Code of Ukraine): |
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single tax of group 2 group not more than 20 percent of the minimum wage Military fee is not paid (based on the analysis of paragraph 165.1.36 of Article 165 of the Tax Code of Ukraine). SSC is paid (see information above) |
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single tax of group 3 of the group with payment of VAT 3 percent of income - in case of payment of value added tax in accordance with this Code military tax and SSC on general terms (see info above) VAT Tax rates are set from the tax base in the amount of 20 percent (Article 193.1 of the Tax Code of Ukraine).
Single tax of group 3 of the group without VAT 5 percent of income - in the case of inclusion of value added tax in the single tax. Military duty and SSC is paid on general terms (see information above) |
the only tax of group 3 of the group with the payment of VAT 3 percent of income - in the case of payment of value added tax in accordance with this Code The military fee is not paid (based on the analysis of paragraph 165.1.36 of Article 165 of the Tax Code of Ukraine). SDRs are paid on general terms (see info above) VAT Tax rates are set from the tax base in the amount of 20 percent (Article 193.1 of the Tax Code of Ukraine).
5 percent of income - in the case of inclusion of value added tax in the single tax. The military fee is not paid (based on the analysis of paragraph 165.1.36 of Article 165 of the Tax Code of Ukraine). SDRs are paid on general terms (see info above) |
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єsingle tax of group 4 of group (agricultural producers) legal entities, regardless of organizational and legal form, in which the share of agricultural production for the previous tax (reporting) year is equal to or exceeds 75 percent (subparagraph a subparagraph 4 of Article 291.4 of the Tax Code of Ukraine). The amount of tax rates per hectare of agricultural land and / or water fund lands depends on the category (type) of land, their location and is (as a percentage of the tax base): - for arable land, hayfields and pastures (except for arable land, hayfields and pastures located in mountainous areas and in Polissya territories, as well as agricultural lands in closed soil conditions) - 0.95; - for arable land, hayfields and pastures located in mountainous areas and Polesie areas - 0.57; - for perennial plantations (except for perennial plantations located in mountainous areas and in Polissya territories) - 0.57; - for perennial plantations located in mountainous areas and in Polissya territories - 0.19; - for water fund lands - 2.43; - for agricultural lands in closed soil conditions - 6.33. The list of mountain zones and Polissya territories is determined by the Cabinet of Ministers of Ukraine. (Article 293.9 of the Tax Code of Ukraine) Military duty is paid in general terms (see info above) SSC is paid, but the benefit is provided (see info above) |
single tax of group 4 of group (agricultural producers) natural persons - entrepreneurs who carry out activities exclusively within a farm registered in accordance with the Law of Ukraine "On Farming", subject to a set of the following requirements: carry out exclusively cultivation, fattening of agricultural products, collection, catching, processing of such self-grown or fattened products and its sale; carry out economic activities (except for supplies) at the place of tax address; do not use the work of employees; members of the farm of such a natural person are only members of his family in the definition of the second part of Article 3 of the Family Code of Ukraine; the area of agricultural lands and / or lands of the water fund owned and / or used by members of the farm is not less than two hectares, but not more than 20 hectares. (subparagraph b of subparagraph 4 of Article 291.4 of the Tax Code of Ukraine) The amount of tax rates per hectare of agricultural land and / or water fund lands depends on the category (type) of land, their location and is (as a percentage of the tax base): - for arable land, hayfields and pastures (except for arable land, hayfields and pastures located in mountainous areas and in Polissya territories, as well as agricultural lands in closed soil conditions) - 0.95; - for arable land, hayfields and pastures located in mountainous areas and Polesie areas - 0.57; - for perennial plantations (except for perennial plantations located in mountainous areas and in Polissya territories) - 0.57; - for perennial plantations located in mountainous areas and in Polissya territories - 0.19; - for water fund lands - 2.43; - for agricultural lands in closed soil conditions - 6.33. The list of mountain zones and Polissya territories is determined by the Cabinet of Ministers of Ukraine. (Article 293.9 of the Tax Code of Ukraine) The military fee is not paid (based on the analysis of paragraph 165.1.36 of Article 165 of the Tax Code of Ukraine). SSC is paid, but the benefit is provided (see info above) |
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The object of taxation for the payers of the single tax of the fourth group is the area of agricultural land (arable land, hayfields, pastures and perennials) and / or lands of the water fund (inland waters, lakes, ponds, reservoirs) owned by the agricultural producer or for use, including on lease (Articles 292-1.1 of the Tax Code of Ukraine). The tax base for single tax payers of the fourth group for agricultural producers is the normative monetary value of 1 hectare of agricultural land (arable land, hayfields, pastures and perennials) taking into account the indexation coefficient determined by the tax as of January 1 of the base year. established by this Code for the payment of land (Articles 292-1.2 of the Tax Code of Ukraine). |
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| Land tax | |
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Taxpayers are (Article 269.1 of the Tax Code of Ukraine): owners of land, land shares (units), land users. The objects of taxation are (Article 270.1 of the Tax Code of Ukraine): land owned or used, enamel shares ), which are owned. The tax base is (Article 271.1 of the Tax Code of Ukraine): normative monetary valuation of land, taking into account the indexation coefficient determined in accordance with the procedure established by this section; of land tax for land plots, normative monetary assessment of which was carried out (regardless of location) The tax rate for land plots, normative monetary assessment of which was carried out, is set at no more than 3 percent of their normative monetary assessment, for public lands - not more than 1 percent from their normative monetary valuation, and for agricultural lands - no less than 0.3 percent and not more than 1 percent of their normative monetary value, and for forest lands - not more than 0.1 percent of their normative monetary value (Art. 274.1 of the Tax Code of Ukraine). The tax rate is set at no more than 12 percent of their normative monetary value for land plots that are in the permanent use of business entities (except for state and municipal ownership). (Article 274.2 of the Tax Code of Ukraine). Land tax rates for land plots, normative monetary valuation of which has not been carried out. arable land in the Autonomous Republic of Crimea or the region, and for agricultural land - not less than 0.3 percent and not more than 5 percent of the normative monetary value per unit of arable land area in the Autonomous Republic of Crimea or the region, and for forest lands - not more than 0, 1 percent of the normative monetary value of arable land in the Autonomous Republic of Crimea or in the region (Article 177.1 of the Tax Code of Ukraine). |
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| Real estate tax | |
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Taxpayers are individuals and legal entities, including non-residents, who are owners of residential and / or non-residential real estate (Article 266.1.1 of the Tax Code of Ukraine). The object of taxation is the object of residential and non-residential real estate, including its share (Article 266.2.1. Of the Tax Code of Ukraine). Among other things, given in Art. 266.2.2 of the Tax Code of Ukraine, is not subject to taxation of buildings, structures of agricultural producers (legal entities and individuals), classified in the class "Agricultural buildings, forestry and fisheries" (code 1271) of the State Classification of Buildings and Structures DK 018- 2000, but are not leased, leased or lent by their owners. The tax base is the total area of residential and non-residential real estate, including its shares (Article 266.3.1 of the Tax Code of Ukraine). Tax rates for residential and / or non-residential real estate owned by individuals and legal entities are set by the decision of the village, town, city council or council of united territorial communities, established in accordance with the law and long-term plan for the formation of community territories , depending on the location (zoning) and types of such real estate in the amount not exceeding 1.5 percent of the minimum wage established by law on January 1 of the reporting (tax) year, per 1 square meter of tax base (Art. 266.5.1 of the Tax Code of Ukraine). |
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WARNING! In case of termination of the farm before the expiration of the period of tax benefits, the farm pays to the budget for the entire period of its activity the amount of tax calculated in the amount established for the farm, except as provided in part four of Article 34 of this Law. social needs or forced alienation of it on the grounds of social necessity (Part 3 of Article 36 of the Law "On Farming").
At the same time, members of the farm and persons working in it under the employment contract (contract), assigned pensions are paid in full without taking into account the earnings (income) (Part 4 of Article 34 of the Law "On Farming").
We will remind that you can create the charter of a farm in the Instaco designer by the link. To create, you only need to enter the data of your farm and its founders.
Also, you have the opportunity to quickly make the minutes of the general meeting of founders or the decision of the sole founder to establish a farm. To do this, in the Instaco constructor at the link you simply fill in the necessary data and create a document.
Date of publication: 03.12.2021