Law of Ukraine
“On the Fixed Agricultural Tax”
Date of Entry into Force:
January 1, 1999
This Law gives the right to agricultural producers to pay the fixed agricultural tax in lieu of the following taxes and fees (obligatory payments):
- enterprise profit tax;
- land tax (fee);
- tax on owners of transportation vehicles and other self-propelled machines and mechanisms;
- communal tax;
- fee for geological prospecting works funded from the state budget;
- contribution to the Fund for Elimination of Effects of Chernobyl Catastrophe and Social Protection;
- obligatory social insurance fee;
- fee for construction, reconstruction, repair and maintenance of automobile roads of general use in Ukraine;
- obligatory government pension insurance fee;
- fee to the State Innovation Fund;
- payment for acquisition of a trade patent for carrying out trading activity;
- fee for special use of natural resources (in the part dealing with using water to meet the needs of agriculture).
Other taxes and fees (obligatory payments) are paid by agricultural producers in accordance with the legislation of Ukraine.
The fixed agricultural tax is payable only in monetary form.
The object of taxation is the area of agricultural lands transferred to the agricultural producer in ownership or use, including on the basis of lease, as well as transfer of lands of water reserves, used by fisheries, fishing and fisherman's grounds for breeding, growing and catching fish in internal bodies of water (lakes, ponds and water reservoirs).
At the same time the Law (Article 4) provides for other terms of payment of the fixed agricultural tax for payers who carry out activities in mountainous and wood territories.
Final provisions (Article 9) specify laws that are suspended with respect to agricultural producers - payers of the fixed agricultural tax.
This Law is in effect until January 1, 2004.