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Trading own vegetables can without taxes, reminiscent of the Department of Chernivtsi LIGHTS.

By the total monthly (annual) taxable income of the taxpayer does not include revenue from the sale of own agricultural products grown, fed, assembled, manufactured, etc., directly to an individual on the land, the total amount does not exceed 2 hectares.

However, the sale of these products, a citizen must provide tax agent corresponding certificate of existence in his ownership of the land, and that they had grown these products.

Information on the availability of individual plots of land free of charge is given village, town or city council at the place of tax addresses (residence) of the taxpayer within 5 working days of receipt of the respective council a written application for such a certificate.

This makes it possible to help the taxpayer personal income does not include income from the sale of own agricultural produce income that is taxable.

Information on issuing certificates passed by local governments to tax inspection (territorial authorities DFS) for the location of the land within 10 days from the date of issuance of certificate holder agricultural products.

In the absence of reference, the taxpayer must declare income received from the sale of agricultural products.
Recall Mindohodiv order of Ukraine on 17 January 2014 number 32 approved form of information about an individual in the land (form number 3DF) and the order of issuance.

However, if the amount of land given to subsidiary management and / or land shares (shares), less than 2 hectares, the income from the sale of agricultural products subject to tax on general grounds.
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19-08-2016, 15:14

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