To the attention of business entities – single tax payers of Group IV, who must declare the minimum tax liability for 2022!

Press service of the State Tax Service of Ukraine, published 17 February 2023 at 12:26 Chapter: News

Calculation of the total minimum tax liability for 2022 is submitted as a part of the single tax payer declaration of Group IV for 2023 and is an integral part thereof.

It should be reminded that in order to switch to the simplified taxation system or annual confirmation of the single tax payer’s status, agricultural producers must submit the following not later than February 20 of the current year:

general tax declaration regarding tax for the current year regarding the entire area of land plots for which tax is paid (agricultural land (arable land, hayfields, pastures, perennial crops) and/or land of the water fund of inland water bodies (lakes, ponds and reservoirs) – to the controlling body according to its location (place of tax accounting);

reporting tax declaration for the current year separately for each land plot – to the controlling body at the location of such land plot (legal entities);

calculation of share of the agricultural production (legal entities) – to the controlling bodies by their location and/or by the land plots location in form approved by the central body of executive power that ensures formation of state agrarian policy, in agreement with the central body of executive power that ensures formation and implements state financial policy;

information (certificate) about the availability of land plots – to the controlling body according to their location and/or according to the land plots location.

At the same time, starting from 2023, it is envisaged to submit annex with calculation of the total minimum tax liability as a part of tax declaration for the tax (reporting) year.

Taking into account adopted norms, changes were made to the single tax payer declaration form of Group IV and separate annex – Calculation of the total minimum tax liability for the tax (reporting) year, detailed recommendations for filling it in, can be seen in the video. 

Important! Annex with Calculation is an integral annex both to the general tax declaration and to each reporting tax declaration.

Please also note that since annex with Calculation is an integral annex to the single tax payer declaration of Group IV (both to the general and to reporting) submission of declarations without such annex is not envisaged.

If there is a positive value of difference between the total minimum tax liability and total amount of paid taxes, levies, payments and costs for renting land plots, the single tax payer of Group IV is obliged to increase amount specified in tax declaration for the following tax (reporting) year of the single tax payable to the budget for amount of such positive value.

For the single tax payers of Group IV, amount of such an increase is distributed among the relevant local budgets and recalculated in proportion to the share of agricultural land plots located on the territory of relevant territorial community, in the total area of such land plots, owner or user of which is the taxpayer.

It also should be noted that in case of transition of the single tax payer of Group IV from general or simplified taxation system (single tax of Group III) in 2023, annex with Calculation, which contains calculation of amount of the minimum tax liability, is submitted to the income tax declaration or the single tax payer declaration of Group III (legal entities) or the single tax payer declaration of Group III for a period of the martial law, state of emergency in Ukraine. However, annex with Calculation is also submitted to the single tax payer declaration of Group IV, but indicators are not filled in.