“Agrarian reservation: criteria updated and algorithm for determining critical agricultural enterprises publishedThe Ministry of Agrarian Policy has approved new criteria for determining enterprises that are important to the economy in a
special period. To obtain the status, two criteria must be met and tax reports must be submitted.”, — write: unn.ua
Details
As noted, the new sectoral criteria for determining enterprises, institutions and organizations that are important for the national economy in the field of agriculture during a special period are defined by the order of the Ministry of Agrarian Policy of December 10, 2024 No. 4282.
The determination of enterprises that are important for the national economy in the field of agriculture during the special period is reportedly based on a number of criteria:
– cultivates agricultural land on an area of at least 500 hectares for agricultural activities, or
– is economically active with an annual income of at least UAH 20 million, or
– the amount of personal income tax paid for the previous reporting quarter is at least UAH 324 thousand.
– the main activity of the enterprise (as of 18.05.2024) is one of the KVEDs specified in the said order;
– the company is managed by the Ministry of Agrarian Policy or manages the state’s corporate rights in the authorized capital of the company;
– 100% of the shares (stakes) in the authorized capital of which are owned by the state, which was formed through the transformation of a state-owned enterprise and carries out activities related to the sublease of state-owned land plots at land auctions.
“The basis for making a decision to determine an enterprise that is important in the field of agriculture of the national economy during a special period is compliance with the two criteria specified in paragraph 1 of these criteria with the mandatory submission of a tax calculation of the amounts of income accrued (paid) in favor of individual taxpayers and the amounts of tax withheld from them, as well as the amounts of accrued single contribution for the last reporting period, with confirmation of the supervisory authority on the acceptance of this tax calculation,” he said.
The Ministry of Agrarian Policy has also published an algorithm for obtaining the status of a critical enterprise for agricultural entities.
As reported in the published infographic, as a result, it is possible to book employees of a critical enterprise who are liable for military service through the Diia portal.
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