During the harvest period, harvesting of crops, traditionally in Ternopil, as well as throughout Ukraine, there is ongoing operation “Harvest 2020”. During it, the tax authorities analyze correctness of calculation of wages for workers working in agricultural enterprises, completeness and timeliness of payment of the latest tax payments, identify individuals who provide services with their own equipment and with commercial benefits cultivate land over 2 hectares, while “forgetting” to declare such income. It should be noted that local budgets lose in the first place from the use of illegal labor, tax evasion. As a result, residents of territorial communities themselves do not receive funds for improvement and development of the infrastructure of settlements.
Individual’s taxes and fees department of the Main Directorate of the STS in Ternopil region reported that 527 agricultural producers of the region came into the view of tax authorities after conducted analytical work.
As a result of individual interviews with heads of 152 business entities, the number of 2078 workers was paid higher wages. Therefore, the amount of income increased by 11 million 26 thousand UAH and budgets additionally received 1 936 thousand UAH of the personal income tax, 2 million 461 thousand UAH of the single social contribution and 166 thousand UAH of the military levy.
In addition, 128 business entities increased the number of workers by 1042. As a result, they legalized 10 million 595 thousand UAH of income. Voluntary registration of labor relations provided 1 million 916 thousand UAH of the personal income tax, 2 million 329 thousand UAH of the single social contribution and 161 thousand UAH of the military levy to treasury.
Another 2 million 153.2 thousand UAH of taxes and fees were additionally accrued to violators as a result of 17 audits.
Since the beginning of 2020, 2105 individuals have been involved in the declaration, cultivating land plots with an area exceeding 2 hectares. They declared 6 million 79.8 thousand UAH of income and determined payable 1 million 94.7 thousand UAH of the personal income tax and 92.5 thousand UAH of the military levy.
