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At the board of the State forestry discussed the ways to solve the problem with double taxation, which will lead to the bankruptcy of the forest industry

Yesterday, during the session of the Board of the state agency of forest Resources of Ukraine The questions concerning the newly entered new tax on all forest lands were discussed, and the implementation of double taxation of the forest industry.

According to the deputy head of the Strategy and Economic Development department Valentyna Uvarova, the Verkhovna Rada of Ukraine adopted the law of Ukraine from 10.07.2018 № 2497-VIII "on amendments to the tax code of Ukraine and some Laws of Ukraine on stimulation of the formation and activity of family farms ", which entered into force from 15.08.2018 year.

The emergence of a corresponding change has become possible due to violation of regulations, when between the first and second reading was amended, which in no way is correlated with the provisions of the bill, which were adopted in the first reading.

«Paragraph 7 of section II of this Law amended the tax code, in particular in paragraph 273.1 of article 273 indicated that the tax on forest land is comprised of land tax and annuity fee, which is determined by the tax legislation. That is, to change the tax for forest land was made as a component of the annuity, then after changes the tax for forest land consists of land tax and annuity (and the order of the correlation is not foreseen),-she said.

Valentina Uvarova explained that according to the Norms (sub-12.3.4 paragraph 12.3 of article 12) of the tax code the decision to establish local taxes and fees is officially promulgated by the relevant body of local government until July 15, which Precedes the budget period in which it is planned to apply the established local taxes and fees or changes (planned period). In other cases, the norms of appropriate decisions are applied not earlier than the beginning of the budget period, which is due to the planned period. The tax code specified is the possibility to introduce changes to local taxes and duties not earlier than 2020 year,-stressed the deputy head of the strategy and economic development of the State forestry.

However, the state fiscal service of Ukraine has obliged the principal management of the DFS in the regions, Kiev, the office of large taxpayers of the DFS to ensure the presentation of the specified declarations from the land payment of business entities, in which there are forest lands already in this year.

In other words, the basic postulates of tax legislation are despised, but the principle of stability, which implies that changes in any elements of taxes and duties may not be made later than six months before the beginning of the new fiscal period in which New rules and rates will be valid. Taxes and fees, their rates, and tax breaks may not change during the budget year (sub-paragraph 4.1.9 pc).

The analysis of the influence of additional tax burden on activity of economic entities (taxpayers) of the forest industry showed that additional tax load will not withstand the enterprises not only in south-eastern region, but also The rest of the industry,-said Valentina Uvarova.

Thus, according to the rate of land tax 0.1% of the unprofitable will be the enterprises of the South and east, and separate enterprises of the industry. At the rate of land tax 1% of 286 enterprises – 244 will be unprofitable. At the land tax rate from 3% to 5%, all enterprises will be forced to terminate their activities.

According to experts, if the size of the rent fee for the special use of forest resources in the middle of Ukraine has hovered around the mark in 100 Uah/ha, after the innovation at such rates land tax "will fly", in some cases, to 800 UAH/ha.

Regarding the deferred use of land tax on the forest land, the state forestry appealed to the DFS, and the answers are not received.

Also during the consideration the question was stated on the position of the Committee of VRU on tax and customs policy. In his letter, the committee said that the introduction of additional tax of forest land is possible only with the observance of the basic principles of tax legislation, as indicated in the application of the Committee to the DFS and Ministry of Finance.

In addition, the Committee requires to urgently recall the DFS obligations to its regional departments on the submission of the specified declaration. The DFS for the appeal of the Committee of the Verkhovna Rada of Ukraine on tax and customs policy did not react.

In this regard, the Committee of the Verkhovna Rada of Ukraine on tax and customs policy by its letter re-sent the request taking into account the given substantiation and taking into account the presumption of the taxpayer's decisions as the main principle of construction Tax legislation, to take measures to bring its requirements to the basic rules of tax legislation.

In turn, attending the board of the People's Deputy of Ukraine Andriy Lopushsky confirmed that the changes in the tax code concerning double taxation were made without a discussion in the session hall, and in a law that had no relation to the forest industry.

Currently, the Parliament has created and working Group to resolve this problem. Different variants are discussed. In my opinion, the best option is to abolish land tax on all forested lands. and simultaneously increase the rate of rent fee. And also create a state forestry fund by distributing part of the annuity to the Fund and local budgets. This should be complex. Parliament should abolish a new tax and implement a set of measures to support both forestry and communities, said Andriy Lopushinsky.

Volodymyr Bondar, deputy head of the state agency of forest Resources, said that the agency is currently actively advising in Parliament committees and MPs on resolving the issue.

We all, and are present to the chiefs of regional administrations, should be included in this work. We can see that the regional councils are beginning to make a request for cancellation of this tax, because people understand – lisgospam will not be able to pay a new tax, and therefore the community will not get funds for development. and thus lose everything. Therefore, it is necessary to make the right decision in favor of the forest industry, and communities,-said Volodymyr Bondar.