GU DPS in Vinnytsia region reminds taxpayers that in accordance with Clause 44.1 of Art. 44 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI, as amended, for taxation purposes, taxpayers are required to keep records of income, expenses and other indicators related to the determination of objects of taxation and/or tax liabilities, based on primary documents, accounting registers, financial statements, other documents related to the calculation and payment of taxes and meetings, the conduct of which is provided for by legislation.

Purchase of agricultural products from the population is formalized with the following primary documents: a purchase deed, which must be drawn up with each seller, a purchase list.

In such information, the names of the consignors, their addresses, the volumes of the delivered products and the amount of cash paid are indicated, which are signed by the consignor. Settlements with several suppliers of agricultural products can be processed with one purchase order.

The purchase act and the purchase list must contain, in particular, the following data: the place of conclusion of the agreement; surname, first name, patronymic of the seller; product name; the price of a product unit; volume of products sold; amount of paid funds; signature of the seller on receipt of these funds.

These documents should also include: the registration number of the taxpayer’s registration card – the seller of agricultural products or the series and number of the passport (if the seller, due to his religious beliefs, refused to accept the registration number of the taxpayer’s registration card and has a mark in the passport); if there are details of the Certificate of land plots (form No. 3 DF); the total amount of accrued income and the amount of personal income tax withheld (if it was withheld).

Source: Main Directorate of DPS in Zakarpattia Oblast