According to the Tax Code are not subject to gains from the alienation directly by the owner of agricultural products (including products of primary processing), grown on land which is available in sizes established by the Land Code of Ukraine for subsidiary farming, if their size was not increased as a result of the terrain of the land proportion, construction and maintenance of residential houses, commercial buildings and structures, maintenance gardening and individual country construction.
Reported by the press service of the STA in the Mykolaiv region, writes UBR.
To this end, the recipient of such income must file a tax agent a certificate of his right to receive income from the source of his payments without paying tax.
The procedure for issuing certificates of the individual's right to receive income from the fiscal agent, without deduction of tax and its form is approved by order of the State Tax Administration of Ukraine from 21.12.2010 № 975 "On approval of the issuance of certificates of the individual's right to receive income from the fiscal agent, without deduction of tax and its form, registered in the Ministry of Justice of Ukraine on December 29, 2010 for № 1385/18680
Recall that in the Verkhovna Rada of Ukraine registered a draft law on amendments to the Tax Code of Ukraine (in part not tax personal income from the sale of agricultural products of own production with the use of land granted to them for subsidiary farming).