Law of Ukraine "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring balance of budget revenues"
This Newsletter is dedicated to individual changes to provisions of the Tax Code of Ukraine (hereinafter – Code) aimed at their improvement, in particular in part of paying the minimum tax liability, introduced by the Law of Ukraine № 1914-IX as of 30.11.2021 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring balance of budget revenues" (hereinafter – Law № 1914).
This letter is informative in nature and is not individual tax consultation, as it is not based on specifics of the actual circumstances of a particular taxpayer’s operations. Newsletter is based on provisions of current legislation of Ukraine and practice of its application, which may change in the future.
Each taxpayer, according to procedure established by Article 52 of the Code, may apply to the controlling body stating actual circumstances of operations and providing relevant materials for obtaining individual tax consultation.
I. GENERAL PROVISIONS
Law of Ukraine "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring balance of budget revenues"
Law № 1914 defines that the single tax payers are owners, tenants, users under other conditions (including emphyteusis conditions) of land plots classified as agricultural lands, as well as heads of family farms, including in relation to land plots belonging to members of such family farm and used by such family farm are required to submit annex with calculation of the total minimum tax liability as a part of tax declaration for the tax (reporting) year.
minimum tax liability is minimum amount of tax liability for payment of taxes, levies, payments, control over fulfillment of which is entrusted to the controlling bodies associated with production and sale of own agricultural products and/or with property and /or use (lease, sublease, emphyteussis, permanent use) of land plots classified as agricultural land, calculated according to the Code. Amount of the minimum tax liabilities is determined for each of land plots, right to use which belongs to one legal entity or individual, including individual-entrepreneur is the total minimum tax liability;
minimum tax liability is determined for a period of ownership (use) of land plot, which falls on the corresponding tax (reporting) year.
II. Single tax.
1. Business entity was the income tax payer in 2021, paid income tax in February 2022. Business entity is the single tax payer of Group IV in 2022. Can the income tax payment be included in full in the minimum tax liability for 2022?
For the single tax payers of Group IV to amount of paid taxes, levies and payments includes, in particular, corporate income tax (in case of transition in the tax (reporting) year to the simplified taxation system from the general one).
Business entity, calculating the minimum tax liability for 2022, refers to amount of paid taxes to the amount of income tax paid in February 2022 (Note 1).
[1]. Paragraph 2971.1 Article 2971 of the Code.
2. Business entity in 2023 will again be the income tax payer (does not comply with the 75/25 rule). How should such business entity report on the minimum tax liability for 2022 and in what form? Business entity does not submit income declaration for 2022 and for 2023 will not submit the single tax declaration?
Norms of the Code do not contain provisions on the exemption of business entities from obligation to determine the minimum tax liability in connection with a loss (independent refusal) of the single tax payer’s status of Group IV (Note 2).
As follows, the taxpayer has obligation to submit clarifying single tax payer declaration of Group IV for 2022 with calculation of the minimum tax liability.
[2]. Paragraph 50.4 Article 50 of the Code.
3. If the farm from the single tax Group IV made a transition the single tax to Group III from 01.01.2023, in which declaration and for which period should calculation of the minimum tax liability be submitted?
If the payer of local taxes (in terms of real estate tax other than land, land tax and single tax Group IV) after a deadline for the reporting declaration submits declaration in connection with changes in object and/or tax base (on the basis of data entered in relevant state registers), then fines are not applicable.
As follows, the taxpayer has obligation of the single tax Group IV to submit clarifying declaration for 2022 with calculation of the minimum tax liability (Note 3).
[3]. Paragraph 50.4 Article 50 of the Code.
4. Problem arose with 20% of the land rent for legal entities /state. If contract includes several plots and the total amount of rent, accounting is carried out according to the contract as a whole. 20% must be written in declaration in terms of cadastral numbers? We will probably divide in proportion to the area, but it is still necessary to take payment, not accrual. Is it true? There will probably be distribution in proportion to the area, but it is still necessary to take payment, not accrual. Is that correct?
To calculate the minimum tax liability, the single tax payers deduct 20% of the amount of paid rent for land plots classified as agricultural lands and distribute the specified amount in proportion to share of land plots of agricultural land intended for use (Note 4).
[4]. Paragraph 2971.1 Article 2971 of the Code.
5. Clarifying declaration of Group for 2022 was submitted in January 2023, tax, fines and penalties were paid. Will it be possible to include amounts paid in January 2023 in the minimum tax liability for 2022 or for 2023?
In case of submission of the clarifying declaration for 2022 by the single taxpayer of Group IV in 2023, amounts of additional tax paid in January 2023 may be included in amount of taxes and levies paid for calculation of the minimum tax liability for 2023 (Note 5).
[5]. Paragraph 2971.1 Article 2971 of the Code.
6. Agricultural land of the enterprise, main activity of which is production of agricultural products, is located in Kherson region on the temporarily occupied territory. Agricultural land in Trans-Carpathian and Khmelnytskyi regions is leased from May 2022. For agricultural land located in Kherson region, enterprise is exempted from assessment and payment of the minimum tax liability. Calculating the minimum tax liability for Khmelnytskyi and Trans-Carpathian regions, is it necessary to proportionally distribute amounts of paid taxes? In particular: should we take into account amounts of the personal income tax and military levy paid from salaries of employees in Kherson region? Since the agricultural land is leased from May 2022, should amounts of taxes paid from January to May be taken into account?
Annex with calculation of the minimum tax liability should, in particular, contain total amount of taxes, levies, payments paid by the single tax payer during the tax (reporting) year (which, according to norms of the Code, are determined for calculation of the minimum tax liability) related to production and sale of own agricultural products and/or ownership and/or use (lease, sublease, emphyteusis, permanent use) of land plots classified as agricultural land.
For land plots in Khmelnytskyi and Trans-Carpathian regions, the minimum tax liability is calculated for a period of ownership (use) of land plot, which falls on relevant tax (reporting) year. At the same time, total amount of paid taxes and levies includes paid taxes, levies and payments during the tax year as a whole (Note 6).
[6]. Sub-paragraph 381.1.4 Paragraph 381.1 Article 381 of the Code.
7. Who must pay the minimum tax liability subleasing land (sublease agreements are officially registered):
- if both payers of the single tax Group IV;
- if tenant in Group III is a subtenant in Group IV?
In case of official registration of sublease agreements as of 01.01.2022, the minimum tax liability for 2022 is determined by the sublessee.
In case of transfer of the right of use (sublease) during 2022 from one user to another and subject to state registration of such right according to legislation, the minimum tax liability for such land plot is determined for previous user for a period from January 1 of such calendar year to the beginning of month in which such land plot is transferred for use (sublease) and for a new user – starting from the month in which he / she acquired the right of use (sublease) for such land plot, and the minimum tax liability of each such user is taken into account as a part of the total (Notes 7-8).
[7]. Paragraph 381.3 Article 381 of the Code.
[8]. Paragraph 381.4 Article 381 of the Code.
8. Lessee – legal entity that is the single tax payer of Group IV, subleased land plot (belonging to a citizen of Ukraine) to the sublessee – single tax payer of Group IV. Does the sublessee have a right to apply 20% of costs of the sublease amount?
20% of costs for the rent payment for land plots classified as agricultural land, lessors of which are legal entities, and/or which are in state or communal ownership, are included in amount of costs for rent of land plots.
Taking into account above specified, for calculation of the minimum tax liability, the sublessee may deduct 20% of costs of the rent payment for land plots classified as agricultural land, lessors of which are legal entities (Note 9).
[9]. Sub-paragraph 2971.1 Article 2971of the Code.
9. Farm – single tax payer of Group IV uses land plots of the farm members in its activities, does the minimum tax liability need to be accrued or will the State Tax Service accrue it for owners of land plots on its own?
Land Code of Ukraine (Articles 125-126) stipulates that the ownership right to land plot, as well as right to permanent use and to lease land plot arise from moment of state registration of these rights.
Ownership right and use of land plot is established according to the Law of Ukraine "On state registration of property rights to immovable property and their encumbrances".
Given the above specified, if farm uses agricultural land plots owned by the farm members without concluding lease agreement and state registration of transfer of such use right, then obligation to determine the general minimum tax liability arises for owners of agricultural land plots (Note 10-12).
[10]. Paragraph 381.4 Article 381of the Code.
[11]. Sub-paragraph 381.1.4 Paragraph 381.1 Article 381of the Code.
[12]. Paragraph 170.14 Article 170 of the Code.
10. If farm has a garden, but has not registered land yet, is the minimum tax liability not paid?
Land Code of Ukraine (Articles 125-126) stipulates the ownership right to land plot, as well as right to permanent use and to lease land plot, arise from moment of state registration of these rights.
Ownership right and use of land plot is established according to the Law of Ukraine "On state registration of property rights to immovable property and their encumbrances".
Given the above specified, the minimum tax liability is determined for a period starting from month in which business entity acquired the right of use, including lease, emphytheusis, sublease for such land plot, subject to state registration of such right according to legislation (Note 13).
[13]. Paragraph 381.4 Article 381of the Code.
11. If rent for 2022 is calculated in December 2022, the personal income tax and military levy on such amounts were by January 30, 2023, the rent itself will be paid in 2023. Where should these amounts be taken into account?
Since the personal income tax, military levy and rent were paid in 2023, the business entity has a right to include such amount of the personal income tax, military levy and 20% of rental expenses in calculation of the minimum tax liability for 2023 (Note 14).
[14]. Paragraph 2971.1 Article 2971 of the Code.
12. Do we calculate the minimum tax liability for 2022 in the single tax declaration for 2023? (for all general and additional declarations?) and also in what terms is payment of the minimum tax liability made?
Calculation of the minimum tax liability for 2022 is submitted as annex to the single tax payer declaration of Group IV for 2023 (Notes 15-16).
Order of the Ministry of Finance of Ukraine № 578 as of 19.06.2015 approved the single tax payer declaration form of Group IV, which was amended, in particular, with Annex 3, which allows to reflect calculation of the minimum liability for the tax (reporting) year.
According to approved the single tax payer declaration form of Group IV, Annex 3 is an integral part of tax declaration, therefore, such annex is submitted both to general and reporting declarations (Note 17).
According to approved the single tax payer declaration form, positive value of the minimum tax liability calculated in Annex 3 is transferred to line 4 of column 7 and sums up with tax liabilities for the 1st quarter.
General tax obligations for the 1st quarter are payable within 30 calendar days following the last calendar day of the tax (reporting) quarter (Note 18).
[15]. Paragraph 64 Sub-section 10 Section XX "Transitional provisions" of the Code.
[16]. Clause 2 of Paragraph 2971.7 Article 2971 of the Code.
[17]. Sub-paragraph 298.8.1 Paragraph 298.8 Article 298 of the Code.
[18]. Subparagraph 295.9.2 Paragraph 295.9 Article 295 of the Code.
13. Newly established farm in 2022. Lease contracts were registered in November 2022. Should the minimum tax liability be calculated for two months? There was no income yet and no taxes were paid.
Land Code of Ukraine (Articles 125-126) stipulates the ownership right to land plot, as well as right to permanent use and to lease land plot, arise from moment of state registration of these rights.
Ownership right and use of land plot is established according to the Law of Ukraine "On state registration of property rights to immovable property and their encumbrances".
Given the above specified, the minimum tax liability is determined for a period starting from month in which the business entity acquired right to use, including lease, emphytheusis, sublease for such land plot, subject to state registration of such right according to legislation (Note 19).
[19]. Paragraph 381.4 Article 381 of the Code.
14. Enterprise on the general taxation system. Lessors pay land tax independently, tenant reimburses costs of the land tax payment by increasing rent (as is specified in the lease agreements). Will amount of the reimbursed land tax in any way affect reduction of the minimum tax liability? That is, 20% of rent should be included in the minimum tax liability from the entire amount, taking into account the land tax compensation?
To calculate 20% of the cost of the rent payment for land plots, lessors of which are legal entities, the total amount of rent under the contract is taken (Note 20).
[20]. Sub-paragraph 141.9.2 Paragraph 141.9 Article 141 of the Code.
15. Will status of Group IV be lost, if there is a mistake in calculation of the minimum tax liability?
If mistake is made in calculation of the minimum tax liability, the single tax payer of Group IV has a right to submit clarifying declaration and reflect reliable indicators of calculation of the minimum tax liability and, accordingly, total single tax liability.
In case of the taxpayer’s self-correction, in compliance with procedure, requirements and limitations defined by the Code, of mistakes that led to an understatement of tax liability in the reporting (tax) periods falling during the martial law, such taxpayers are exempted from assessment and payment of fines and penalties. (Note 21-23).
[21]. Chapter 1 Section XIV of the Code.
[22]. Paragraph 50.1 of Article 50 of the Code.
[23]. Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Code.
16. Enterprise is involved in fish farming. It has rented land plots near the pond. Land is not cultivated in any way. Is it necessary to calculate the minimum tax liability?
Part 2 of Article 22 of the Land Code of Ukraine stipulates that agricultural land includes arable land, perennial plantations, hayfields, pastures and fallows (arable lands that have not been cultivated for a long time).
In case that leased land plots near the pond belong to land plots classified as agricultural land and subject to state registration of such a lease right, the taxpayer has obligation to calculate the minimum tax liability (Note 24).
[24]. Article 2971 of the Code.
17. Where is the minimum tax liability paid if land is located in different regional tax authorities and the main registration place is different?
The minimum tax liability is involved in determining the single tax liabilities, payment of which depends on taxation system and Group in which the payer is (Note 25-26). At the same time, the single tax payer of Group IV takes into account the minimum tax liability determining the single tax, which he / she pays to relevant accounts of local budgets according to location of agricultural land plots.
[25]. Sub-paragraph 141.9.5 Paragraph 141.9 Article 141 of the Code.
[26]. Article 2971 of the Code.
18. Does a legal entity pay the minimum tax liability for leased land from individual located within settlements?
In case that individual transfers land plots classified as agricultural lands, which as of January 1, 2022 are within boundaries of settlements, for lease or other use to legal entity, then such legal entity must calculate the minimum tax liability for the specified land plots (Note 27).
[27]. Paragraph 381.2 Article 381of the Code.
19. Are branch taxes included in calculation of the minimum tax liability?
To calculate the minimum tax liability, amount of taxes, levies and payments paid by the payer as a whole during the tax (reporting) year is used (taking into account taxes, levies and payments paid by branches as payers of individual taxes) (Note 28).
[28]. Sub-paragraph 141.9.2 – 141.9.3 Paragraph 141.9 Article 141, Sub-paragraph 170.14.5 Paragraph 170.14 Article 170, Sub-paragraphs 2971.2 – 297-1.6 Article 297-1 of the Code.
20. Amount of the minimum tax liability for the single tax of Group IV will have to be paid according to requisites of budget account of the single tax?
Positive value of the minimum tax liability for 2022 according to approved the single tax payer declaration form of Group IV is added to the single tax liability for the 1st quarter of 2023 and the total amount is paid to relevant budget accounts of local budgets by the location of agricultural land plots (Note 29).
[29]. Sub-paragraphs 2971.7 and 2971.8 Article 2971 of the Code.
21. If it is necessary to submit clarifying single tax payer declaration of Group IV. Should Annex of the minimum tax liability be filled in?
Order of the Ministry of Finance of Ukraine № 578 as of 19.06.2015 approved the single tax payer declaration form of Group IV, which was amended, in particular, with Annex 3, which allows to reflect calculation of the minimum liability for the tax (reporting) year.
According to the approved the single tax payer declaration form of Group IV, Annex 3 is an integral part of tax declaration.
Positive value of the minimum tax liability calculated in Annex 3 is transferred to line 4 of column 7, sums up to tax liability for the 1st quarter (line 5 of column 7). This aggregate value is the total single tax liability of Group IV.
Taking into account the above specified, it is necessary to add all the prescribed annexes to the single tax payer clarifying declaration (Calculation of the total minimum tax liability for the tax (reporting) year, Information on the availability of land plots) (Note 30).
[30]. Paragraph 2971.8 of Article 2971of the Code.
22. Has enterprise paid the personal income tax and military levy on income in the form of dividends paid to individual who is the founder of this enterprise and who is not in employment with enterprise? Does the enterprise have a right to take into account the specified amounts of personal income tax and military levy calculating the minimum tax liability?
No, there is no right.
Amount of the total minimum tax liability is reduced by the total amount of taxes, levies, payments paid during the tax (reporting) year.
Amount of paid taxes, levies, payments and expenses for the land lease includes, in particular, the personal income tax and the military levy on income of individuals who are with the taxpayer in labor or civil-law relations (except for income paid for the purchase of products from individuals) (Note 31).
[31]. Paragraphs 2971.3, 2971.4 and 2971.5 Article 2971 of the Code.
23. Calculating the minimum tax liability, are the paid personal income tax and the military levy on the income and dividends of the farm members – single tax payer of Group IV taken into account? At the same time, the farm does not accrue income in the form of wages, but distributes dividends according to Ukrainian legislation.
No, they are not taken into account.
Amount of paid taxes, levies, payments and expenses for the land lease includes, in particular, the personal income tax and the military levy on income of individuals who are with the taxpayer in labor or civil legal relations (except for income paid for the purchase of products from individuals).
Taking into account the fact that the farm members are not in labor or civil-law relations with such entity, although they perform labor function, amounts of the personal income tax and military levy paid from the income paid to such individuals are not taken into account during determination of the minimum tax liability (Note 32).
[31]. Paragraph 2971.5 Article 2971 of the Code.
24. Farm – single tax payer of Group IV uses land plots of farm members in its activities. Who should calculate the minimum tax liability: it is the farm or the controlling body that independently calculates it for owners of land plots?
For taxpayers – owners, tenants, users on other terms (including emphytheusis) of land plots classified as agricultural land, not transferred by such individuals for lease (sublease), emphytheusis or other use on the basis of contracts concluded and registered accordingly to legislation, the general minimum tax liability is determined by the controlling body.
In case of transfer of such land plots for lease (sublease), emphytheusis or other use on the basis of contracts concluded and registered according to the law, their amount is taken into account during determination of the total minimum tax liability of tenants, users on other terms (including on the terms emphytheus) of such land plots in manner established by the Code.
As follows, in case of concluding contract for the use of land plot between individual and farm registered in the State register of property rights to immovable property, the minimum tax liability is not accrued to individual and farm pays the minimum tax liability independently (Note 33).
[33]. Sub-paragraphs 170.14.1 and 170.14.2 Paragraph 170.14 Article 170 of the Code.
25. Where do individuals-entrepreneurs pay the minimum tax liability, if land plots are located in different united territorial communities and the main registration place is different?
The minimum tax liability is taken into account during determination of the single tax amount payable to the budget and transferred to the budget at the tax address of such payer (Note 34).
[34]. Article 2971 of the Code.
26. Individual-entrepreneur – single tax payer of Group II rents two land plots and uses them in own activity, about which form 20-OPP is submitted, but as individual he/she owns other agricultural lands that does not use in own activity. Is it necessary to independently calculate the minimum tax liability for those that are not submitted in form 20-OPP, or this accrual will be made by the controlling body?
For individual-entrepreneur – single tax payer of Group II, difference between amount of the total minimum tax liability and total amount of paid taxes, levies, payments and expenses for lease of land plots is calculated by subtracting from the total minimum tax liability the total amount of taxes, levies, payments and expenses for lease of land plots paid during the tax (reporting) year.
As follows, individuals-entrepreneurs – single tax payers of Group II accrue the minimum tax liability for land plots used in their economic activities. At the same time, the controlling body calculates the minimum tax liability for land plots that are not used in economic activity (Note 35).
[35]. Paragraph 2971.2 Article 2971 of the Code.
27. Is amount of the personal income tax withheld from income in the form of temporary disability benefits included in calculation of the minimum tax liability?
Amount of paid taxes, levies, payments and expenses for the lease of land plots includes, in particular, the personal income tax and military levy on the income of individuals who are with the taxpayer in labor or civil-law relations (except for income paid for the purchase of products from individuals), income under contracts of lease, sublease, emphyteussis of agricultural land plots.
Taking into account the above specified, if individuals to whom legal entity accrues income in the form of payments related to temporary disability (hospital) are in labor or civil-law relations with such legal entity, then amount of the personal income tax withheld from the indicated income are taken into account during determination of the minimum tax liability (Note 36).
[36]. Article 2971 of the Code.
28. If individual-entrepreneur during the reporting tax year was on the general taxation system in the first half of year and in the second half of year used the simplified taxation system, in which declaration and for which period should calculation of the minimum tax liability be submitted?
Individuals-entrepreneurs who during the reporting tax year were both on the general taxation system and were single tax payers, in order to avoid violations during calculation of the minimum tax liability for the reporting year, submit:
property status and income tax declaration, which includes Annex with calculation of the total minimum tax liability for the first half of year;
single tax payer declaration of individual-entrepreneur for a year, which includes Annex 2 "Calculation of the total minimum tax liability for the tax (reporting) year" for a period in which transition to the simplified taxation system took place. Herewith, such declaration with annex is submitted by individuals-entrepreneurs single tax payers of Group I, II or IV;
single tax payer declaration form of Group III – individual-entrepreneur within terms established for the quarterly tax (reporting) period, which includes Annex 2 "Calculation of the total minimum tax liability for the tax (reporting) year" to Declaration is submitted with calculation of the total of the minimum tax liability as a part of Declaration for the tax (reporting) year (Note 37, 38).
[37]. Sub-paragraph 177.5.2 Paragraph 177.5 Article 177 of the Code;
[38]. Sub-paragraph 49.18.4 Paragraph 49.18 of Article 49 of the Code.
29. What codes of administrative-territorial units, determined according to the Codifier of administrative-territorial units and territories of territorial communities, are indicated in line 9 of the title part of the single tax payer declaration form of Group IV (general and reporting), as well as in column 10 of Annex 1 "Information on the availability of land plots" of the single tax payer declaration form of Group IV (general and reporting)?
Note 9 to line 9 of the title part of the single tax payer declaration form of Group IV (general and reporting) (hereinafter – Declaration) specifies that this line indicates code of the administrative-territorial unit determined by the Codifier of administrative-territorial units and territories of territorial communities, approved by Order № 290 of the Ministry for Communities and Territories Development of Ukraine as of 26.11.2020 (as amended by Order № 3 of the Ministry for Communities and Territories Development of Ukraine as of 12.01.2021) (hereinafter – Order №. 290), according to location of land plot(s) for which tax declaration is submitted. Submitting general, new general or clarifying general tax declaration, code of the administrative-territorial unit according to payer’s location is filled in according to the Codifier of administrative-territorial units and territories of territorial communities (main place of accounting).
Codifier of administrative-territorial units and territories of territorial communities is posted on the official website of the Ministry for Communities and Territories Development of Ukraine at a link: Home/Directions of activity/Development of local self-government/Administrative-territorial system of Ukraine/Codifier of administrative-territorial units and territories of territorial communities.
The first two symbols of the Codifier "UA", followed by 17 digits.
According to annex to the Codifier, the following abbreviations are used to denote objects:
"O" is the Autonomous Republic of Crimea, region;
"K" – cities with a special status;
"P" – districts in regions and the Autonomous Republic of Crimea;
"H" – territories of territorial communities (names of territorial communities) in regions, territorial communities of the Autonomous Republic of Crimea;
"M" – cities;
"T" – urban-type settlements;
"C" – villages;
"X" – settlements;
"B" – districts in cities.
That is, in line 9 of the title part of general Declaration, code of the territorial community is indicated (level 3 according to the Handbook of the Codifier of administrative-territorial units and territories of territorial communities) according to the main place of accounting.
In line 9 of the title part of reporting declaration, code of the territorial community is indicated (level 3 according to the Handbook of the Codifier of administrative-territorial units and territories of territorial communities) by the location of land plots.
Column 10 of Annex 1 "Information about the availability of land plots" (hereinafter – Annex 1) is filled in according to the Codifier of administrative-territorial units and territories of territorial communities, approved by Order № 290.
Therefore, legal entity that owns land plots located on the territory of different villages, settlements of one territorial community in column 10 of Annex 1 of reporting Declaration indicates code of the administrative-territorial unit of the territorial community under the Codifier of administrative-territorial units and territories of territorial communities by the location of land plots, i.e. code of level 4 according to Codifier of administrative-territorial units and territories of territorial communities, which corresponds to the object category "M", "T", "C", "X" (depending on the location of land plot). At the same time, according to this code, one reporting Declaration with Annex 1 is submitted to the State Tax Service that serves such territorial community according to the Codifier of administrative-territorial units and territories of territorial communities.
Please take into account peculiarities of determining codes according to the Codifier of administrative-territorial units and territories of territorial communities in Kyiv city and Kryvyi Rih. In these cities, each district has its own separate local budget accounts. Therefore, it is necessary to indicate code in declarations according to the Codifier of administrative-territorial units and territories of territorial communities of districts of these cities (according to location of taxation object).
District codes are contained in the "Additional level" column, which corresponds to the object category "B" (depending on the location of land plot).
Column "Additional level” is not applicable to all other cities of Ukraine with a district division.