“Reservation of agrarians: updated criteria and published an algorithm for determining critically important agricultural enterprisesThe Ministry of Agrarian Policy approved new criteria for determining enterprises important for the economy in a special period. To obtain the status, compliance with two criteria and submission of tax reporting is required.”, — write on: 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 in a special period are defined by the order of the Ministry of Agrarian Policy dated December 10, 2024 No. 4282.
The determination of enterprises that are important for the national economy in the field of agriculture in a special period, as reported, is carried out according to 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 paid personal income tax for the previous reporting quarter is at least 324,000. UAH
• the main activity of the enterprise (as of 18.05.2024) is one of the KVEDs specified in the specified order;
• the enterprise is in the sphere of management of the Ministry of Agrarian Policy or management of corporate rights of the state in the authorized capital, which is carried out by the Ministry of Agrarian Policy;
• 100% of the shares (shares) in the charter capital of which belong to the state, which was formed through the transformation of a state-owned enterprise and conducts activities in the sublease of state-owned land plots at land auctions.
“The basis for making a decision on the definition of an enterprise that is of significant importance in the field of agriculture of the national economy in a special period is compliance with the two criteria specified in paragraph 1 of these criteria with the mandatory submission of the Tax Calculation of the amounts of income accrued (paid) in favor of taxpayers – natural persons, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution for the last reporting period, with confirmation supervisory body on the adoption of this Tax calculation”, – the Ministry of Agrarian Policy indicated.
Also, the Ministry of Agrarian Policy published the algorithm for obtaining the status of a critically important enterprise for entities managing the agro-industrial complex.
As reported in the published infographic, as a result, it is possible to book conscripted employees of a critical enterprise through the Diya portal.
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