{"id":252208,"date":"2022-12-31T17:00:37","date_gmt":"2022-12-31T17:00:37","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/z-2023-roku-fizosoby-vlasnyky-korystuvachi-silhospuhid-splachuvatymut-mpz-en\/04\/2026\/"},"modified":"2026-04-27T15:54:48","modified_gmt":"2026-04-27T15:54:48","slug":"z-2023-roku-fizosoby-vlasnyky-korystuvachi-silhospuhid-splachuvatymut-mpz-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/z-2023-roku-fizosoby-vlasnyky-korystuvachi-silhospuhid-splachuvatymut-mpz-en\/12\/2022\/","title":{"rendered":"From 2023, individuals-owners (users) of agricultural land will pay for inventories"},"content":{"rendered":"<p style=\"margin: 0cm 0cm 0.0001pt; line-height: 150%; background: white; text-align: left;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">DPS in Chernivtsi region <a href=\"https:\/\/cv.tax.gov.ua\/media-ark\/news-ark\/643235.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: black; mso-color-alt: windowtext; text-decoration: none; text-underline: none;\">remind<\/span><\/a> that according to <a href=\"https:\/\/docs.dtkt.ua\/doc\/1914-20\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: black; mso-color-alt: windowtext; text-decoration: none; text-underline: none;\">Law of Ukraine dated November 30, 2021 No. 1914 &#8220;On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring the balance of budget revenues&#8221;<\/span><\/a> for taxpayers &#8211; natural persons who own and\/or use (rental, sublease, emphyteussis, permanent use) are land plots classified as agricultural land, the concept of minimum tax liability (hereinafter &#8211; MPZ) has been introduced.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background: white; text-align: left;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Payer in part of the MPZ is a resident who owns and\/or uses (rents (subleases), under the terms of emphytheusis, permanently uses) land plots classified as agricultural land (<a href=\"https:\/\/docs.dtkt.ua\/doc\/2755-17?page=29#pn4396\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: black; mso-color-alt: windowtext; text-decoration: none; text-underline: none;\">para. 162.1.1. 162 of the Tax Code of the country.&#8221;<\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background: white; text-align: left;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\"><a href=\"https:\/\/docs.dtkt.ua\/doc\/2755-17?page=33#pn5007\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: black; mso-color-alt: windowtext; text-decoration: none; text-underline: none;\">Subparagraph 170.14.3 of Article 170.14 170 of the Code of Civil Procedure<\/span><\/a> it is established that the determination of the general income tax for natural persons who are not registered as natural persons &#8211; entrepreneurs is carried out by the controlling authorities at the tax address of such persons by July 1 of the year following the reporting year.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background: white; text-align: left;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Payers tax to the budget is paid only the positive value of the difference between the amount of the total MPZ and the amount of taxes, fees, and payments paid during the tax (reporting) year, related to the production and sale of own agricultural products and\/or the ownership and\/or use (rent, sublease, emphytheusis, permanent use) of land plots classified as agricultural land.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background: white; text-align: left;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">To total taxes, duties, payments paid during the tax (reporting) year for the taxpayer &#8211; an individual include: tax on the income of individuals and the military levy on the income from the sale of own agricultural products; land tax for land plots classified as agricultural land (<a href=\"https:\/\/docs.dtkt.ua\/doc\/2755-17?page=33#pn5017\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: black; mso-color-alt: windowtext; text-decoration: none; text-underline: none;\">paragraph 170.14.5 170.14 of Art. 170 of the Civil Code<\/span><\/a>).<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background: white; text-align: left;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">The calculated amount of MPZ is determined by the formulas established by <a href=\"https:\/\/docs.dtkt.ua\/doc\/1011.47.245\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: black; mso-color-alt: windowtext; text-decoration: none; text-underline: none; 38<sup>1<\/sup> PKU<\/span><\/a>, depending on the available normative monetary valuation of the corresponding land plot or normative monetary valuation of 1 hectare of arable land in the Autonomous Republic of Crimea or in the region, taking into account the indexation coefficient determined in accordance with the procedure established by the PKU for payment of land fees; coefficient and number of calendar months during which the land plot is owned, leased, used on other terms (including emphyteusis terms) by the taxpayer.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background: white; text-align: left;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Corresponding to <a href=\"https:\/\/docs.dtkt.ua\/doc\/1011.47.245?page=71#pn12167\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: black; mso-color-alt: windowtext; text-decoration: none; text-underline: none;\">p. Chapter 67 \u0425\u0425 &#8220;Transitional Provisions&#8221; of the PKU<\/span><\/a> temporarily, for the calculation of the MPZ for the 2022 and 2023 tax (reporting) years, the coefficient is used with a value of 0.04.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background: white; text-align: left;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Minimal tax liability is not determined for:<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background: white; text-align: left;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">land plots of land used by dacha (cottage building) and horticultural (gardening) cooperatives (societies), as well as acquired ownership\/use by members of these cooperatives (societies) as a result of privatization (purchase\/sale, lease) within the boundaries of lands that belonged to these cooperatives (societies) under the right of collective ownership or were in their permanent use; reserve lands; unclaimed land shares (shares), the managers of which are local self-government bodies, except for such land shares (shares) leased by local self-government bodies; land plots of exclusion and unconditional (mandatory) resettlement zones that were radioactively contaminated as a result of the Chernobyl disaster; of land plots classified as agricultural land, which belong to natural persons with the right of ownership and\/or with the right of use and as of January 1, 2022, were located within the boundaries of settlements.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: 0.0001pt; text-indent: 35.45pt; line-height: 150%; text-align: left;\" align=\"right\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: 0.0001pt; text-indent: 35.45pt; line-height: 150%; text-align: left;\" align=\"right\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">Source<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-ansi-language: EN-US;\">:<span style=\"mso-spacerun: yes;\">\u00a0 <\/span>\u201c<\/span><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">Debit-Credit<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial', sans-serif; mso-ansi-language: EN-US;\">&#8220;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DPS in Chernivtsi region remind that according to Law of Ukraine dated November 30, 2021 No. 1914 &#8220;On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring the balance of budget revenues&#8221; for taxpayers &#8211; natural persons who own and\/or use (rental, sublease, emphyteussis, permanent use) are land plots [&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-252208","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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