{"id":252052,"date":"2023-05-03T06:24:06","date_gmt":"2023-05-03T06:24:06","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/platnykam-podatku-na-prybutok-pidpryiemstv-iaki-ie-vyrobnykamy-silhospproduktsii-en\/04\/2026\/"},"modified":"2026-04-27T10:33:22","modified_gmt":"2026-04-27T10:33:22","slug":"platnykam-podatku-na-prybutok-pidpryiemstv-iaki-ie-vyrobnykamy-silhospproduktsii-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/platnykam-podatku-na-prybutok-pidpryiemstv-iaki-ie-vyrobnykamy-silhospproduktsii-en\/05\/2023\/","title":{"rendered":"Corporate income tax payers who are producers of agricultural products"},"content":{"rendered":"<p style=\"margin: 0cm; margin-bottom: .0001pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">The Main Directorate of the State Tax Service in Lviv Region announces the following.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 If an enterprise whose main activity is the production of agricultural products opts for an annual tax (reporting) period for corporation tax, which begins on 1 July of the previous reporting year and ends on 30 June of the current reporting year, then such a taxpayer shall submit a Corporation Tax Return (hereinafter \u2013 the Tax Return) for such a tax (reporting) period within 60 calendar days following the last calendar day of the reporting (tax) year.\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">The deadline for submitting the Tax Return by an agricultural producer \u2013 a corporate income tax payer \u2013 for the \u2018special\u2019 annual reporting period from 1 July 2022 to 30 June 2023 is 29 August 2023, and the deadline for payment of the tax liability under such a Tax Return is up to and including 8 September 2023.\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">It should be noted that a special mark indicating that such a return is being submitted by a producer of agricultural products is to be entered in line 10 of the header section of the tax return form.\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">If, however, the agricultural producer does not opt for a \u2018special\u2019 annual tax (reporting) period for income tax, which begins on 1 July of the previous reporting year and ends on 30 June of the current reporting year, then such a taxpayer shall submit Tax Returns in the standard manner within the time limits specified in paragraph 49.Article 49(18) of the Tax Code of Ukraine.\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">We remind you that in accordance with paragraph 46.2 of Article 46 of the Tax Code of Ukraine (TCU), a profit tax payer (except for profit tax payers who, in accordance with the Law of Ukraine \u201cOn Accounting and Financial Reporting in Ukraine\u201d, are required to publish annual financial statements and annual consolidated financial statements together with an auditor\u2019s report) shall submit, together with the relevant tax return, quarterly or annual financial statements in the manner prescribed for the submission of tax returns, taking into account the requirements of Article 137 of the Tax Code of Ukraine.\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Income tax payers who, in accordance with the Law of Ukraine \u201cOn Accounting and Financial Reporting in Ukraine\u201d, are required to publish annual financial statements and annual consolidated financial statements together with an auditor\u2019s report, shall submit, together with the tax return for the relevant tax (reporting) period, the following reports: on financial position (balance sheet); on profit or loss and other comprehensive income (statement of financial performance), prepared prior to the audit of the financial statements by an auditor.\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">The statement of financial position (balance sheet) and the statement of profit or loss and other comprehensive income (statement of financial performance) shall be submitted by taxpayers in accordance with this paragraph in the form prescribed by the Law of Ukraine \u2018On Accounting and Financial Reporting in Ukraine\u2019, in the manner prescribed for the submission of the Tax Return, taking into account the requirements of Article 137 of the Tax Code of Ukraine.\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">The above-mentioned reports, submitted in accordance with the first and second sub-paragraphs of paragraph 46.2 of Article 46 of the Tax Code of Ukraine, constitute an annex, in particular, to the Corporate Income Tax Return and form an integral part thereof. Corporate income tax payers \u2013 producers of agricultural products who have opted for an annual tax (reporting) period in accordance with sub-paragraph 137.4.1 of paragraph 137.4 of Article 137 of the Tax Code of Ukraine \u2013 shall prepare and submit, together with the relevant Tax Return, financial statements for the first half of the previous reporting year, for the previous reporting year and for the first half of the current reporting year.\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Source<\/span><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; mso-ansi-language: RU;\">:<\/span><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\"> Main Department of the State Tax Service in Lviv Region<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Main Directorate of the State Tax Service in Lviv Region announces the following. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 If an enterprise whose main activity is the production of agricultural products opts for an annual tax (reporting) period for corporation tax, which begins on 1 July of the previous reporting year and ends on [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-252052","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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