{"id":252293,"date":"2022-02-22T14:49:12","date_gmt":"2022-02-22T14:49:12","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/dps-roziasnylo-pytannia-vidnosno-vyznachennia-bazy-opodatkuvannia-dlia-zemel-vodnoho-fondu-dlia-platnykiv-podatkiv-4-hrupy-en\/04\/2026\/"},"modified":"2026-04-27T16:02:36","modified_gmt":"2026-04-27T16:02:36","slug":"dps-roziasnylo-pytannia-vidnosno-vyznachennia-bazy-opodatkuvannia-dlia-zemel-vodnoho-fondu-dlia-platnykiv-podatkiv-4-hrupy-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/dps-roziasnylo-pytannia-vidnosno-vyznachennia-bazy-opodatkuvannia-dlia-zemel-vodnoho-fondu-dlia-platnykiv-podatkiv-4-hrupy-en\/02\/2022\/","title":{"rendered":"The State Tax Service clarifiedthe issue of determining the tax base for water fund lands for taxpayers of group 4"},"content":{"rendered":"

On February 18, the Main Directorate of the DPS in Zhytomyr region informed that the object of taxation for taxpayers of the fourth group of single tax is the area of water fund lands (inland water bodies, lakes, ponds, reservoirs), which is owned by an agricultural producer or provided to him for use, including on lease terms.<\/p>\n

The basis of taxation for taxpayers of the single tax of the fourth group for the lands of the water fund (inland water bodies, lakes, ponds, reservoirs) is the normative monetary valuation of arable land in the Autonomous Republic of Crimea or oblast, taking into account the indexation coefficient determined as of January 1 of the base tax (reporting) year in accordance with the procedure established by the PKU for payment of land fees.<\/p>\n

At the same time, the consumer price index for the purposes of taxation with a single tax of the fourth group is applied with a value of 100 percent:<\/p>\n

\u2022 to determine the indexation coefficient of the normative monetary valuation of water fund lands (inland reservoirs, lakes, ponds, reservoirs) for 2015 and 2017\u20132020.<\/p>\n

Source: Main Directorate of DPS in Zhytomyr Oblast<\/p>\n","protected":false},"excerpt":{"rendered":"

On February 18, the Main Directorate of the DPS in Zhytomyr region informed that the object of taxation for taxpayers of the fourth group of single tax is the area of water fund lands (inland water bodies, lakes, ponds, reservoirs), which is owned by an agricultural producer or provided to him for use, including on […]<\/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-252293","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"\nThe State Tax Service clarifiedthe issue of determining the tax base for water fund lands for taxpayers of group 4 - \u041b\u0410\u041f - \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u0410\u0433\u0440\u0430\u0440\u043d\u0430 \u043f\u0430\u043b\u0430\u0442\u0430<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/localhost:8081\/dps-roziasnylo-pytannia-vidnosno-vyznachennia-bazy-opodatkuvannia-dlia-zemel-vodnoho-fondu-dlia-platnykiv-podatkiv-4-hrupy\/02\/2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The State Tax Service clarifiedthe issue of determining the tax base for water fund lands for taxpayers of group 4 - 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