Enterprises and entrepreneurs of the agricultural sector paid 55 million 535 thousand UAH of the single tax to the local budgets of Zaporizhzhia region during two months of 2020. Specifically, more than 6 million UAH was transferred in February 2020 – which is 11.6% more than during the same period in 2019.
From the beginning of the year the biggest amounts of paid tax came from agricultural entities operating in the agriculture of Polohivskyi, Belmatskyi and Rozivskyi districts – nearly 9 million UAH; Orikhivskyi and Hulyaypilskyi districts – 8.5 million UAH; Tokmak city, Tokmakskyi and Chernihiv districts – 6.8 million UAH; Vasylivskyi and Mykhailivskyi districts – 5.8 million UAH; Berdyansk city, Berdyanskyi and Primorskyi districts – 5.4 million UAH; Melitopol city, Melitopolskyi and Veseliskyiv districts – 5 million UAH; Energodar city, Kamyansko-Dniprovskyi and Velikobilozerskyi districts – 4.3 million UAH, etc.
2052 single tax payers of Group IV were registered in Zaporizhzhia region as of the beginning of March 2020.
It should be reminded that the simplified taxation systems can be used by agricultural producers with an unlimited income limit and the number of employees who have a share of agricultural products over the year is equal or greater than 75%. Tax rates are calculated per hectare of farmland or water (percentage of the tax base) and depend on the category (type) of land and their location. Their size is determined as a percentage of the tax base, that is, the normative monetary valuation of one hectare of farmland (arable land), taking into account the indexation coefficient.