STS of Odessa region conducted inventory of agricultural lands and compiled a balance sheet within the framework of operation “Harvest 2020” in Odessa region and in order to involve in declaration, verification of the completeness of accrual and payment of taxes by citizens who own land over 2 hectares and cultivate such land for income.
Thus, 397 requests for information regarding the landowners and land users were sent to city, village (settlement) councils and united territorial communities.
Citizens-owners (users) of land shares (units) were reconciled regarding the areas of land use, locations of land plots, cadastral numbers owned or used by citizens (individuals) according to decisions of the executive bodies of village, settlement and city councils.
Tax specialists of Main Directorate of the STS in Odessa region conducted inventory of privileged categories of citizens in the agricultural sector of economy.
Reminder! According to Article 281 of the TCU there are exemptions from the land tax payment, within the limits of rules according to Paragraph 281.2 Article 281 of the TCU, namely:
- individuals with disabilities of the Group I and II;
- individuals raising 3 or more children under the 18age;
- pensioners (by age);
- war veterans and individuals covered by the Law of Ukraine “On the status of war veterans, guarantees of their social protection”;
- individuals recognized by law as victims of the Chornobyl disaster.
Owners of land plots, land shares (units) and land users on condition of transfer of land plots and land shares (units) for rent to the single tax payer of Group IV are also exempted from tax for the validity period of the single tax of Group IV.
According to the results of conducted inventory of agricultural land, the number of 4466 land plots with a total area of 13.313.8 hectares was registered and taxed, on which tax notifications – decisions on land fees for the total amount of 19.7 million UAH were formed / handed over.
In addition during the declaration campaign, citizens who individually cultivate land shares for the purpose of obtaining income submitted 25630 property and income tax declarations and declared income in the amount of 148.5 million UAH.
Also, within the framework of operation “Harvest 2020”, working groups were set up and are operating under the district state administrations, activities of which are aimed at the un-shadowing relations in the agricultural sector of economy. They also include representatives of Main Directorate of the STS in Odessa region.
Thus, during the period operation “Harvest,” commissions of Main Directorate of the STS in Odessa region heard 205 business entities operating in agriculture. To date, the level of wages was increased by 146 business entities.