Representatives of the simplified taxation system Group IV, which includes agricultural producers, replenished local treasuries of Donetsk region by 68.1 million UAH according to the results of the 1st half of 2020.
Among them, the leaders in tax payment were enterprises of Maryinskyi district that paid 13.6 million UAH, Volnovakhskyi district – 10.0 million UAH and Pokrovskyi district – 8.7 million UAH.
Reminder! Group IV of single tax payers includes legal entities – agricultural producers whose share of agricultural production for the previous tax (reporting) year is equal to or exceeds 75% and individuals – entrepreneurs who operate exclusively within the farm are subject to the requirements of Sub-paragraph 4 Paragraph 291.4 Article 291 of the Tax Code of Ukraine.
The tax base for Group IV is the normative monetary assessment of one hectare of agricultural land (arable land, hayfields, pastures and perennials) and for water fund lands (inland reservoirs, lakes, ponds, reservoirs) – the normative monetary assessment based on arable land in the region with indexation coefficient determined as of January 1 of the base tax (reporting) year.