{"id":252197,"date":"2023-02-16T17:27:53","date_gmt":"2023-02-16T17:27:53","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/do-20-liutoho-ahrovyrobnyky-maiut-podaty-do-orhaniv-dps-aktualizovanu-informatsiiu-en\/04\/2026\/"},"modified":"2026-04-27T15:50:59","modified_gmt":"2026-04-27T15:50:59","slug":"do-20-liutoho-ahrovyrobnyky-maiut-podaty-do-orhaniv-dps-aktualizovanu-informatsiiu-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/do-20-liutoho-ahrovyrobnyky-maiut-podaty-do-orhaniv-dps-aktualizovanu-informatsiiu-en\/02\/2023\/","title":{"rendered":"By February 20,  agricultural producers must submit updated  information to the State Tax Service"},"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 administration of the DPS in the Lviv region informs, that agricultural commodity producers, in order to switch to a simplified taxation system or to annually confirm their status as payers of a single tax, together with tax reporting, submit the calculation of the share of agricultural commodity production (legal entities) to the supervisory authority at their location and\/or at the location of their land parcels no later than February 20 of the current year.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 1.0cm; 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;\">Registration by a single tax payer can be canceled by exclusion from the register of single tax payers by decision of the supervisory authority, in particular, if in the tax (reporting) year the share of agricultural production of the legal entity of the fourth group single tax payer is less than 75 percent.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 1.0cm; 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;\">Next to hereby, if the share of agricultural production does not exceed 75 percent due to the occurrence of force majeure circumstances in the previous tax (reporting) year, the tax payer is not required to pay taxes in the next tax (reporting) year on general grounds. In order to confirm the status of a single tax payer, such business entities submit a tax declaration together with the decision of the regional councils on the presence of force majeure circumstances and a list of business entities affected by such circumstances.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 1.0cm; 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;\">Taking into account the above, an agricultural producer who aims to confirm the status of a payer of the single tax of the fourth group in 2023 and whose share of own agricultural production for the year 2022 is less than 75 percent must, together with the tax reporting of the payer of the single tax of the fourth group, submit a copy of the decision of the regional council on the existence of circumstances of force majeure in the region in which such a payer carries out its activities and is listed as a victim as a result of hostilities on his lands or their temporary occupation by the armed forces of the Russian Federation.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: 150%;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: 150%;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">Source<\/span><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-ansi-language: RU;\">:<\/span><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\"> Head Office of DPS<span style=\"mso-spacerun: yes;\"> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The main administration of the DPS in the Lviv region informs, that agricultural commodity producers, in order to switch to a simplified taxation system or to annually confirm their status as payers of a single tax, together with tax reporting, submit the calculation of the share of agricultural commodity production (legal entities) to the supervisory [&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-252197","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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