The order of the Ministry of agrarian policy of Ukraine № 71 from 23.05.2000 "About organization of realization debt relief from the tax payment and assembly (obligatory payments) tax bearers in connection with reforming of agricultural enterprises on est
20.11.2005 18:54
With the purpose of realization of qualitative organizational work on
debt relief according to the law in force of Ukraine " About debt
relief from the tax payment and assembly (obligatory payments) tax bearers
in connection with reforming the agricultural enterprises " on estate
, as of May 1, 2000
I ORDER:
1. To affirm measures on organization of
realization writing off according to the accepted Law of Ukraine from
March 16, 2000 № 1565-III (addition 1).
2.To the State department of the foodstuffs
(Svatkov), State department of fish facilities (Shvedenko), Ministry of
agriculture of Independent Republic of Crimea, management of agriculture
regional state administrations: 2.1. To define the list of the enterprises
and organizations, which qualify as action of the indicated Law of Ukraine
(according to addition 2).
2.2. To supply the fulfilment of the affirmed
measures on organization and qualitative fulfilment of work on realization
of debt relief according to the indicated Law on the appropriate territories.
2.3. To inform the Ministry of agrarian policy
of Ukraine about results of realization debt relief up to 15 of month
following for accounting, beginning from July of a current year.
3. The control of fulfilment of the order
to put on the first deputy minister Luzana Yu.Ya.
The minister
I.Kirilenko
Addition 1 to the
order Of the Ministry of agrarian policy of Ukraine from 23.05.2000 №71
MEASURES on organization of realization debt relief according to the accepted
Law of Ukraine from March 15, 2000 , 1565-III " About writing of
the indebtedness from tax payment and assembly (obligatory payments) tax
bearers in connection with reforming of the agricultural enterprises "on
estate, as of May 1, 2000
| THE CONTENTS OF MEASURES |
THE TERM OF FULFILMENT |
THE RESPONSIBLE FOR FULFILMENT |
CONTROLS THE FULFILMENT |
| 1. To conduct seminars with the responsible
workers of economic services of the enterprises-the payers of the
tax, district and regional managements |
April-May,
2000 |
Nikolaenko V.M.,
Ilchenko I.Yu.,
Zhiharev Yu.V.,
Bondarenko V.I..,
Minagroprom of AR Crimea,
management of AIC of regional state administrations |
Luzan Yu.A., Svatkov L. B., Shvedenko
M.M. |
| 2. To define together with the appropriate
bodies of tax administration, Pension Fund , Fund of socially state
insurance of Ukraine- the sum of the indebtedness from payment of
the fine , penal and financial sanctions in a State budget of Ukraine
, Pension Fund of Ukraine and Fund of social insurance of Ukraine
on an estate ,as of May, 2000 |
May-June,
2000 |
State Department of the foodstuffs,
State Department of fish facilities ,
Minagroprom of AR Crimea,
management of AIC of regional state administrations |
Nikolaenko V.M.,
Ilchenko I.Yu. |
| 3. To supply duly submission of the
applications about debt relief to the appropriate bodies of collection
of the taxes and assembly . |
May-June,
2000 . |
State Department of the foodstuffs,
State Department of fish facilities |
Nikolaenko V.M.,
Ilchenko I.Yu.,
Zhiharev Yu.V.,
Bondarenko V.I. |
| 4. To conduct debt reliefs in the order
and on conditions determined by the appropriate items and the articles
of the law of Ukraine "About debt relief from tax payment and
assembly (obligatory payments) of the tax bearers in connection with
reforming of the agricultural enterprises " on an estate, as
of May I , 2000 , to direct by the orders of realization of inventory
, debt relief from tax payment and assembly (obligatory payments)
of tax bearers to the budgets of all levels , Pension Fund and Fund
of social insurance,developed by State tax administration of Ukraine,
according to the law of Ukraine from March 16,2000 №1565-III |
During the acting of the Law of Ukraine
from 16 of March,2000
№ 1565-III, after introduction in action of the indicated orders |
The managers of enterprises |
Nikolaenko V.M.,
Ilchenko I.Yu. |
Addition 2
to the order of the Ministry of agrarian policy of Ukraine from 23.05.2000
№71
The list of the subjects of enterprise activity, which qualify as action
of the article 1-2 of the Law of Ukraine from March 16, 2000 1565-III
" About debt relief from tax payment and assembly (obligatory payments)
tax bearers in connection with reforming of the agricultural enterprises"
The subjects of enterprise activity, which
qualify as action of the article 1:
1. The agricultural enterprises (including
country (farmer) facilities) according to the Qualifier of kinds of economic
activity (KVED) can have codes of the basic activity 01.1-01.4 (01.11,
01.12, 01.13, 01.21, 01.22, 01.23, 01.24, 01.25, 01.30, 01.41, 01.42).
Thus all subjects, listed in item 1, should
answer the paragraph to the first article of the 2 Law of Ukraine from
17.12.98 ь 320-XIV " About the fixed agricultural tax ", namely
" The payers of the fixed agricultural tax are the agricultural enterprises
of different organization-legal forms stipulated by the laws of Ukraine,
country and other facilities, which are engaged in production (cultivation),
processing and sales of agricultural production, in which the sum received
from realization of agricultural production of own production and products
of its processing for precedent accounting (tax) year, exceeds 50 percents
of a total sum of the gross income of the enterprise ".
2. The right on debt relief from tax payment
and the assemblies (obligatory payments) have the agricultural enterprises,
which in due hereunder have executed a complex of measures on their reforming,
irrespective of date of its realization, and have stopped activity collective
or other agricultural enterprise, realize the activity on the basis of
a private property on ground and property and have such organization legal
forms:
- Private (private-rent) enterprises - code
120
- Country(farmer) facilities- code 200
- Economic companies: · Joint-stock company
- code 230
- Open joint-stock company - code 231
- The closed joint-stock company - code
232
- Limited company - code 240
- Company with the additional responsibility
- code 250
- Complete company - code 260
- Partnership company - code 270
- The agricultural cooperatives - code
180
- Agricultural production co-operatives
- code 181
Thus, obligatory measures of reforming should
be:
а) Issue to the proprietors of land particles
(shares) of the certificates on the right on a land part (share);
б) Definition of the size and structure of
a co-op share fund on date of reforming of the agricultural enterprise,
clarification of the size of the property share of each member of the
enterprise and their assertion on the general taxes of the proprietors
of the property shares;
в) The conclusion between the citizens, which
are not the founders of the new legal persons (behind their consent),
and growthly legal persons of the lease arrangements of ground and property
and, if necessary, other civil-law agreements.
3. The maintenance of assignment of the reformed
collective agricultural enterprises should answer the provisions of the
article 31 of the Law of Ukraine from 14.02.92 № 2114-XII " About
the collective agricultural enterprise ".
The subjects entrepreneurship, which qualify
as action of the article 2:
Procuring, processing and servicing enterprises,
with what concluded contracts with agroindustrial producers, indicated
in the article 1 of the Law, on the Governments, given according to the
decisions, of Ukraine 1996-1999 years of the loan on material resources
agroindustrial producers.
